Automatic Determinations

Coverage thresholds

Wage-indexed amounts

Domestic employee coverage threshold for 2023
Public Law 103-387 established the domestic employee coverage threshold amounts for 1994 and 1995 and provided for automatic determinations thereafter. Under this law, the threshold for 2023 shall be equal to the 1995 amount of $1,000 multiplied by the ratio of the national average wage index for 2021 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 index23,132.67
2021 average wage index60,575.07
Computation$1,000 times 60,575.07 divided by 23,132.67 equals $2,618.59, which rounds down to $2,600

Election official and worker coverage threshold for 2023
Public Law 103-296 established the election official and worker coverage threshold amounts for 1995-99 and provided for automatic determinations thereafter. Under this law, the threshold amount for 2023 shall be equal to the 1999 amount of $1,000 multiplied by the ratio of the national average wage index for 2021 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 index27,426.00
2021 average wage index60,575.07
Computation$1,000 times 60,575.07 divided by 27,426.00 equals $2,208.67, which rounds to $2,200