Open enrollment is a time that can be daunting for many human resources professionals. Especially in the midst of this busy time, it can be incredibly difficult for employers to keep up-to-date on the many changes to the Affordable Care Act (ACA) and additional health care laws.

However, it's crucial for companies of all sizes to prepare and make sure their organizations are mitigating risks and staying compliant during open enrollment season. Doing so will aid in avoiding legal fees and costly fines that could potentially affect an organization for years to come. Based on my experience with helping companies stay compliant, I've rounded up some important themes that any business should take into account during this year's open enrollment period:

1. Affordability of contributions 

Applicable Large Employers (ALEs) who are subject to the employer mandate must continue to ensure coverage is affordable. Since the original percentage of 9.5 was established in 2014, the ACA's affordability contribution has posed one of the main challenges during open enrollment.  The rate has continued to rise at a gradual pace since taking effect, but for 2018, the affordability percentage has been revised down from 9.69 percent to 9.56 percent. For 2018, employer-sponsored coverage is considered "affordable" if and only if an employee's contribution does not exceed 9.56 percent of household income. Since employers rarely know the employee's household income, they are encouraged to use one of the available affordability safe harbors. That means that employers who may have been used to the previous percentage, and may have been passing rates on to employees, may need to make changes within their current structure.