For public employers
PA 152 Worksheet
Michigan caps what a public employer may pay toward employee medical coverage. This works out exactly where you stand — and produces the document your board has to adopt.
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PA 152 Worksheet
Clinton_Township_Resolution_Electing_the_80_20_Cost-Sharing_Option_Under_PA_152_plan_year_beginning_January_1_2026.docx
Resolution Electing the 80/20 Cost-Sharing Option Under PA 152
Clinton Township
Publicly Funded Health Insurance Contribution Act (2011 PA 152, MCL 15.561–15.569) — plan year beginning January 1, 2026
Resolution
RESOLVED, that pursuant to MCL 15.564, the governing body of Clinton Township, by majority vote of its members serving, elects to comply with Section 4 of the Publicly Funded Health Insurance Contribution Act (2011 PA 152) for the plan year beginning January 1, 2026, in lieu of the cost limitations of Section 3. Under Section 4, Clinton Township shall pay not more than 80% of the total annual costs of all of the medical benefit plans it offers or contributes to for its employees and elected public officials. Employees and officials shall contribute the balance. This election is effective for the plan year beginning January 1, 2026 ONLY and must be renewed by majority vote each succeeding year the entity intends to remain on the 80/20 option (MCL 15.564).
Cost-limitation worksheet — 2026 coverage year
- Single-person coverage: 18 enrolled × $7,942.09 = $142,957.62
- Individual-and-spouse (or individual plus one nonspouse dependent): 7 enrolled × $16,609.38 = $116,265.66
- Family coverage: 12 enrolled × $21,660.30 = $259,923.60
- Maximum annual employer contribution (hard cap): $519,146.88
- Clinton Township's budgeted annual employer share of medical-plan costs: $602,400.00 of a $772,000.00 total annual medical-plan cost.
- How the $772,000.00 total annual medical-plan cost was built — PA 152 measures MEDICAL benefit plan costs (MCL 15.562(e)), not the entity's whole benefits budget:
- Medical plan premiums (or claims-equivalent cost, if you self-fund): $712,000.00 — COUNTED. The medical benefit plan itself — this is the coverage PA 152's limits are measured against.
- Employer contributions to an HRA, HSA, or health FSA: $60,000.00 — COUNTED. Employer dollars put toward employees' medical expenses count with the plan they support.
- Dental coverage: $48,000.00 — NOT COUNTED. Dental is a separate line of coverage from the medical plan.
- Total counted toward PA 152 (the medical basis): $772,000.00. Total entered but not counted: $48,000.00.
Determination under the 80/20 option
80% of the total annual medical-plan cost of $772,000.00 is $617,600.00. The entity's budgeted annual employer share ($602,400.00) does not exceed that limit.
Certification of vote
Adopted by majority vote of the governing body of Clinton Township on ________________ (date). Ayes: ________ Nays: ________ Absent: ________ ______________________________ Clerk / Secretary of the governing body Keep the adopted resolution with the entity's official minutes; PA 152 compliance is examined against the vote's date preceding the plan year it covers.
Cost limits: Michigan Department of Treasury — Public Employer Contributions to Medical Benefit Plans, Annual Cost Limitations (Form 3500), signed by the State Treasurer March 27, 2026
How it works
- 1
First — does this apply to you?
PA 152 covers Michigan public employers: cities, townships, villages, counties, school districts, ISDs and public school academies, community colleges, and other public bodies. If your health-plan contributions are publicly funded, it applies to you. If you're a private employer, it doesn't — and MiCompli won't show it to you.
- 2
Enter the plan year and your numbers
Enrolled counts by coverage tier and your total annual plan cost. Nothing about individual employees.
- 3
See where you land
We compare you to the current Treasury limits and show which of the three options you qualify for — the default hard cap, the 80/20 election, or the exemption.
- 4
Take the document to your board
We generate the memo or resolution for the posture you're adopting, and remind you when it has to be re-voted.
That's the 2026 annual limit on what a public employer may contribute toward single coverage — $16,609.38 for two-person and $21,660.30 for family. Treasury republishes them every spring, so last year's numbers are the wrong numbers. And the two alternatives to the cap aren't set-and-forget: the 80/20 election and the exemption BOTH lapse unless your governing body votes again BEFORE each plan year begins. The exemption is narrower still — only a local unit of government (a city, village, township or county) may take it, so school districts, community colleges and other public bodies cannot. The worksheet knows, and won't offer it.