Automatic Determinations
Coverage thresholds
Wageindexed amounts 
Domestic employee coverage threshold for 2025
Public Law 103387 established the domestic employee coverage threshold amounts
for 1994 and 1995 and provided for automatic determinations thereafter. Under this law,
the threshold for 2025 shall be equal to the 1995 amount of $1,000 multiplied
by the ratio of the national average wage index for
2023 to that for 1993. If the amount so determined is not a multiple of $100,
it is rounded to the next lower multiple of $100.
Calculation details
Amounts in formula 
1995 threshold  $1,000 
1993 average wage index  23,132.67 
2023 average wage index  66,621.80 
Computation  $1,000 times 66,621.80
divided by 23,132.67 equals $2,879.99, which rounds down to $2,800 
Election official and worker coverage threshold for 2025
Public Law 103296 established the election official and worker coverage threshold
amounts for 199599 and provided for automatic determinations thereafter.
Under this law, the threshold amount for 2025 shall be equal to the 1999
amount of $1,000 multiplied by the ratio of the national
average wage index for 2023 to that for 1997. If the amount so determined
is not a multiple of $100, it is rounded to the nearest multiple of $100.
Calculation details
Amounts in formula 
1999 threshold  $1,000 
1997 average wage index  27,426.00 
2023 average wage index  66,621.80 
Computation  $1,000 times 66,621.80
divided by 27,426.00 equals $2,429.15, which rounds to $2,400 
