Health insurance for CPA firms in Tennessee
A CPA firm in Tennessee is usually shopping for two things at once: the owner’s own policy, which pays full price above $62,600 of income this year, and some way to help staff whose median pay in Tennessee runs from $35,640 for seasonal tax preparers to $75,500 for staff accountants. These are the Tennessee numbers for both.
Your own premium in Tennessee
The average benchmark Silver plan for a 40-year-old in Tennessee costs $711 a month in 2026. Across Tennessee’s 95 counties the median lowest-cost Silver at 40 is $701 and a family of four pays $2,240, which above $128,600 of household income is the price. Six insurers sell here. Cigna is leaving Tennessee’s marketplace for 2027. Insurers have filed an average 15.9% increase for 2027, before regulators sign off.
What you pay as the owner is deductible on Form 7206.
What your staff earn in Tennessee, and what an ICHRA has to cover
| Role | Tennessee median pay | Most they can be asked to pay, self-only | Least monthly ICHRA to pass the 2026 test* |
|---|---|---|---|
| Staff accountants (BLS: accountants and auditors) | $75,500 | $627/mo | $74/mo |
| Bookkeepers (BLS: bookkeeping, accounting and auditing clerks) | $46,540 | $386/mo | $314/mo |
| Seasonal tax preparers (BLS: tax preparers) | $35,640 | $296/mo | $405/mo |
BLS May 2024 medians for employees in Tennessee; 9.96% of pay is the 2026 affordability line. *Against Tennessee’s median lowest-cost Silver for a 40-year-old, $701.
- Staff accountants, $75,500 a year. The most they can be asked to pay is $627 a month, or $7,520 a year; an ICHRA has to put in at least $74 a month.
- Bookkeepers, $46,540 a year. The most they can be asked to pay is $386 a month, or $4,635 a year; an ICHRA has to put in at least $314 a month.
- Seasonal tax preparers, $35,640 a year. The most they can be asked to pay is $296 a month, or $3,550 a year; an ICHRA has to put in at least $405 a month.
A full $537.50 QSEHRA leaves $163 of the $701 plan, inside every one of those limits, so none of them would qualify for a premium tax credit on top of it.
One of each on staff: the cheapest ICHRA that passes for all three costs about $9,522 a year in Tennessee, against up to $19,350 for three full self-only QSEHRAs.
What a QSEHRA covers in Tennessee
The 2026 ceiling is $6,450 a year self-only, or $537.50 a month — 76% of Tennessee’s $711 benchmark for a 40-year-old. The $13,100 family ceiling, about $1,092 a month, covers 49% of the Tennessee median family-of-four lowest-cost Silver of $2,240.
Who a CPA firm can and cannot cover
Partners and more-than-2% S corporation shareholders cannot join the firm’s QSEHRA or ICHRA, and seasonal preparers can be excluded or given their own class. The full rules for CPA firms cover partners, 2% shareholders and contractors in detail.
Sources: U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics, May 2024; KFF, Marketplace Average Benchmark Premiums, 2026; CMS plan year 2026 Qualified Health Plan landscape (county premiums); IRS Publication 15-B (2026), Employer’s Tax Guide to Fringe Benefits; HealthCare.gov, CHOICE Arrangements (formerly individual coverage HRAs).
Questions owners ask
How much does health insurance cost the owner of a CPA firm in Tennessee?
About $711 a month for a 40-year-old on the average benchmark Silver in Tennessee in 2026, with no subsidy above $62,600 of income for one person or $128,600 for a family of four.
Can a CPA firm in Tennessee reimburse staff for individual health insurance?
Yes, through a QSEHRA (up to $6,450 self-only in 2026) or an ICHRA with no cap; for staff accountants earning the Tennessee median of $75,500, an offer of at least $74 a month passes the 2026 affordability test against the state’s median lowest-cost Silver at 40.