2026 EMPLOYEE BENEFITS
Healthcare
Empowerment
Through Proactive
Health Coverage
Employer-sponsored healthcare has remained the top benefits offering. This year, organizations shifted toward a proactive approach to dealing with employees’ health, compared to a reactive approach. Notably, there was a rise in the number of organizations offering preventive health programming or resources, such as funding for gym memberships, nutritional counseling, and fitness equipment subsidies.
As GLP-1 drugs grow in popularity and cost, organizations are adjusting their healthcare strategies. For example, fewer organizations are bundling health insurance with prescription drugs, and more are relying on third-party pharmacy management programs. In addition, there has been a slight shift from employer-sponsored fully insured health plans to self-insured health plans, though fully insured health plans remain the norm.
How Do Your Benefits Compare?
Significantly Down
Down
No Change
Up
Significantly Up
Fewer Organizations Offer a Fully Insured Health Plan Than in 2025
67%
offer a fully insured health plan,
down from 70%.
This means the organization pays a fixed premium amount to an insurer, which then pays the medical claims.
29%
offer a self-insured health plan,
up from 27%.
This means the organization operates its own health plans and typically pays medical claims through a third party.
Health Savings & Spending Accounts
Yellow bars represent the percentage of organizations that offer this benefit
Medical Flexible Spending Account
(FSA)
FSA Run-Out Period
35%
FSA Carryover Provision
29%
FSA Grace Period
17%
Health Savings Account
(HSA)
Organizations That Contribute to Plan
65%
Average Individual-Only Annual Contribution
$1,060
Average Family Annual Contribution
$1,770
Health Reimbursement Arrangement
(HRA)
Average Individual-Only Annual Contribution
$2,041
Average Family Annual Contribution
$3,334
Average Annual Health Insurance Premium Costs
For the first time, SHRM asked organizations how much employers and employees pay for annual health insurance premiums, both for individual and family plans.
