The IRS announced the 2023 affordability threshold for group health plans which will be 9.12 percent down from 9.61 percent for 2022.  The affordability threshold is adjusted annually and is used to determine if an employer's lowest premium health plan meets the affordability requirement which affects an employer's potential liability for penalties.  The affordability threshold is applied on a plan year basis - not calendar year.

RP-2022-34 (irs.gov)