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                                                                                      Department of the Treasury
                                                                                      Internal Revenue Service
2023

Instructions for Form 8941

Credit for Small Employer Health Insurance Premiums

Section references are to the Internal Revenue Code                   Partnerships, S corporations, cooperatives, 
unless otherwise noted.                                    TIP        estates, trusts, and tax-exempt eligible small 
                                                                      employers must file this form to claim the credit. 
Future Developments                                        All other taxpayers must not complete or file this form if 
For the latest information about developments related to   their only source for this credit is a partnership, S 
Form 8941 and its instructions, such as legislation        corporation, cooperative, estate, or trust. Instead, they 
enacted after they were published, go to IRS.gov/          must report this credit directly on line 4h in Part III of Form 
Form8941.                                                  3800, General Business Credit.

Reminder                                                   Eligible Small Employers
Waiver for Hawaii. Employers in Hawaii can’t claim this    You’re an eligible small employer for the tax year if you 
credit for insurance premiums paid for health plan years   meet the following three requirements.
beginning after 2016. For more information, see Waiver for 
                                                           1. You paid premiums for employee health insurance 
Hawaii in the instructions for line A.
                                                           coverage under a qualifying arrangement.    A 
                                                           qualifying arrangement is generally an arrangement that 
General Instructions                                       requires you to pay a uniform percentage (not less than 
                                                           50%) of the premium cost for each enrolled employee’s 
Purpose of Form                                            health insurance coverage (defined later). However, an 
Eligible small employers (defined later) use Form 8941 to  arrangement that requires you to pay a uniform premium 
figure the credit for small employer health insurance      for each enrolled employee (composite billing) and offers 
premiums for tax years beginning after 2009. For tax years different tiers of coverage (for example, employee-only, 
beginning after 2013, the credit is only available for a   dependent, and family coverage) can be a qualifying 
2-consecutive-tax-year credit period. The maximum credit   arrangement even if it requires you to pay a uniform 
is generally a percentage of premiums the employer paid    percentage that is less than 50% of the premium cost for 
during the tax year for certain health insurance coverage  employees not enrolled in employee-only coverage.
the employer provided to certain employees enrolled in a   In addition, an arrangement that requires you to pay a 
qualified health plan offered through a Small Business     separate premium for each employee based on age or 
Health Options Program (SHOP) Marketplace. But the         other factors (list billing) can be a qualifying arrangement 
credit may be reduced by limitations based on the          even if it requires you to pay a uniform percentage that is 
employer’s full-time equivalent employees, average         less than 50% of the premium cost for some employees.
annual wages, adjusted average premiums, and state 
                                                           For details, see Employer Premiums Paid Health , 
premium subsidies and tax credits.
                                                           Insurance Coverage, and Qualifying Arrangement, later.
      For information about insurance plans offered 
                                                           2. You had fewer than 25 full-time equivalent employ-
TIP   through a SHOP Marketplace, go to 
      Healthcare.gov.                                      ees (FTEs) for the tax year. You may be able to meet 
                                                           this requirement even if you had 25 or more employees. 
                                                           For example, an employer with 48 employees who are 
For tax-exempt eligible small employers, the               each half-time employees has 24 FTEs and can claim the 
maximum credit is 35% of premiums paid, is limited to the  credit. For details, see Worksheets 1 and 2.
amount of certain payroll taxes paid, and is claimed as a 
refundable credit on Form 990-T, Exempt Organization                  Although the term “eligible small employer” is 
Business Income Tax Return. A tax-exempt eligible small    !          defined in the Internal Revenue Code to include 
employer is an eligible small employer described in        CAUTION    employers with “no more than” 25 FTEs  the ,
section 501(c) that is exempt from taxation under section  phaseout of the credit amount operates in such a way that 
501(a). A tax-exempt employer not described in section     an employer with exactly 25 FTEs is not, in fact, eligible for 
501(c) is generally not eligible to claim this credit.     the credit.
However, a tax-exempt farmers’ cooperative subject to tax 
under section 1381 may be able to claim the credit as a    3. You paid average annual wages for the tax year of 
general business credit, as discussed next.                less than $62,000 per FTE.   For details, see Worksheets 
                                                           1 and 3.
For all other eligible small employers, the maximum 
credit is 50% of premiums paid and can be taken against 
both regular and alternative minimum tax. The credit is 
claimed as part of the general business credit on Form 
3800, General Business Credit.

Nov 8, 2023                                            Cat. No. 55222U

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         If you had more than 10 FTEs and average annual     State premium subsidy or tax credit.   If you’re entitled 
  !      wages of more than $30,000, the FTE and             to a state tax credit or a state premium subsidy paid 
CAUTION  average annual wage limitations (discussed later) 
                                                             directly to you for premiums you paid, don’t reduce the 
will separately reduce your credit. This may reduce your     amount you paid by the credit or subsidy amount. Also, if a 
credit to zero even if you had fewer than 25 FTEs and        state pays a premium subsidy directly to your insurance 
average annual wages of less than $62,000.                   provider, treat the subsidy amount as an amount you paid 
                                                             for employee health insurance coverage.
Employers treated as a single employer.     Treat the 
following employers as a single employer to figure the       Wellness programs. A wellness program is generally an 
credit.                                                      insurance program of health promotion or disease 
• Employers who are corporations in a controlled group of    prevention. If you pay part or all of the cost of an 
corporations.                                                employee’s participation in a wellness program, treat the 
• Employers who are members of an affiliated service         amount you paid toward the employee’s participation as 
group.                                                       an amount you paid for employee health insurance 
• Employers who are partnerships, proprietorships, etc.,     coverage.
under common control. See Regulations sections               Tobacco surcharges. A tobacco surcharge is generally 
1.414(c)-2, 1.414(c)-3, and 1.414(c)-4.                      an additional amount charged for insurance for a tobacco 
• Tax-exempt employers under common control. See             user. If you pay part or all of an employee’s tobacco 
Regulations section 1.414(c)-5.                              surcharge, you can’t use the amount you paid to figure 
  For details, see section 45R(e)(5)(A) and Regulations      your employer premiums paid.
section 1.45R-2(b).
                                                             Dependent coverage. Dependent coverage is generally 
         No more than one Form 8941 can be filed with a      coverage offered separately to an individual who is or may 
TIP      tax return, unless the exception described in       become eligible for coverage under the terms of a group 
         Example 2 below applies.                            health plan because of a relationship to a 
                                                             participant-employee, whether or not a dependent of the 
  Example 1.   You’re a sole proprietor with two separate    participant-employee. Dependent coverage doesn’t 
businesses and you file a separate Schedule C (Form          include coverage, such as family coverage, which 
1040), Profit or Loss From Business, for each business.      includes coverage of the participant-employee. If you pay 
You must treat both businesses as a single employer to       part or all of the cost of an employee’s dependent 
figure the credit. You will file one Form 8941 for both      coverage, use the amount you paid to figure your 
businesses.                                                  employer premiums paid.
  Example 2.   You and your spouse are both sole             Portion of premiums paid. If you pay only a portion of 
proprietors and file a separate Schedule C (Form 1040)       the premiums and your employees pay the rest, only the 
for each of your separate businesses. Neither spouse was     portion you pay is taken into account. For this purpose, 
an employee of the other spouse or participated in the       any premium paid through a salary reduction arrangement 
management of the other spouse’s business at any time        under a section 125 cafeteria plan isn’t treated as an 
during the tax year. No more than 50% of the gross           employer paid premium. For more information on cafeteria 
income of either business was derived from royalties,        plans, see section 1 of Pub. 15-B, Employer’s Tax Guide to 
rents, dividends, interest, and annuities and you otherwise  Fringe Benefits.
meet the requirements listed in Regulations section 
1.414(c)-4(b)(5)(ii). Don’t treat both businesses as a           Example 3.  You offer health insurance coverage to 
single employer to figure the credit. If you and your spouse employees under a qualifying arrangement that requires 
are both eligible small employers, you can file two Forms    you to pay 60% of the premium cost for employee-only 
8941 with a jointly filed Form 1040 or 1040-SR.              coverage for each employee enrolled in any health 
                                                             insurance coverage you provide to employees. The total 
Credit Period                                                premium for each employee enrolled in employee-only 
For tax years beginning after 2013, the credit period        coverage is $5,200 per year or $100 ($5,200 ÷ 52) for 
during which the credit can be claimed is a                  each weekly payday. The total premium for each 
2-consecutive-tax-year period beginning with the first tax   employee enrolled in family coverage is $13,000 per year 
year in which:                                               or $250 ($13,000 ÷ 52) for each weekly payday.
• An eligible small employer (or any predecessor) files an       Each payday, you contribute $60 (60% of $100) toward 
income tax return with an attached Form 8941 with line A     the premium cost of each employee enrolled in 
checked “Yes” and a positive amount on line 12, or           employee-only coverage and withhold the remaining $40 
• A tax-exempt eligible small employer (or any               from the employee's paycheck to obtain the $100 total 
predecessor) files Form 990-T with an attached Form          weekly premium. Each payday, you contribute $60 (the 
8941 with line A checked “Yes” and a positive amount on      same amount you pay toward the premiums of employees 
line 12.                                                     enrolled in employee-only coverage) toward the premium 
                                                             cost of each employee enrolled in family coverage and 
Employer Premiums Paid                                       withhold the remaining $190 from the employee’s 
Only premiums you paid for health insurance coverage         paycheck to obtain the $250 total weekly premium.
under a qualifying arrangement (discussed later) for             To determine the premiums you paid during the tax 
individuals considered employees are counted when            year, multiply the number of pay periods during which the 
figuring your credit.

                                                             -2-                    Instructions for Form 8941 (2023)

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employee was enrolled in the health insurance coverage            surcharge for nonparticipation). However, for purposes of 
by $60. For example, you would’ve paid $3,120 ($60 × 52)          figuring the credit, the employer contributions are taken 
for an employee who was enrolled for the entire tax year.         into account, including those contributions attributable to 
You would’ve paid $600 ($60 × 10) for an employee who             an employee’s participation in a wellness program.
was only enrolled for 10 pay periods. You will need an 
                                                                  Tobacco surcharge.    Any additional amount you or your 
additional set of calculations if the premium amounts 
                                                                  employee pays to cover a tobacco surcharge isn’t taken 
changed during the tax year.
                                                                  into account in figuring the uniform percentage 
Health Insurance Coverage                                         requirement. Amounts you or your employee pays to cover 
                                                                  a tobacco surcharge aren’t considered premiums paid for 
For tax years beginning after 2013, health insurance 
                                                                  health insurance coverage when figuring this credit.
coverage generally means coverage provided to 
employees enrolled in a qualified health plan offered             Dependent coverage.   Premiums you pay for dependent 
through a Small Business Health Options Program                   coverage aren’t subject to the uniform percentage 
(SHOP) Marketplace. For an exception that applies to              requirement. You aren’t required to pay a uniform 
certain employers in certain counties, see the instructions       percentage (not less than 50%) for dependent coverage.
for line A, later. If this exception applies, health insurance    Arrangements with composite billing. An arrangement 
coverage means coverage, as defined under Health                  that requires you to pay a uniform premium for each 
Insurance Coverage in the 2013 Instructions for Form              enrolled employee (composite billing) and offers different 
8941.                                                             tiers of coverage can be a qualifying arrangement even if it 
        A stand-alone dental plan offered through a SHOP          requires you to pay a uniform percentage that is less than 
TIP     exchange will be considered a qualified health            50% of the premium cost for employees not enrolled in 
        plan for purposes of the credit.                          employee-only coverage. It is a qualifying arrangement 
                                                                  (assuming employee-only coverage is the least expensive 
        Employer premiums paid for health insurance               tier of coverage) if it requires you to pay each of the 
!       coverage can be counted in figuring the credit only       following amounts if you make the relevant tier of coverage 
CAUTION if the premiums are paid under a qualifying               available.
arrangement.                                                      • A uniform percentage (not less than 50%) of the 
                                                                  premium cost for each employee (if any) enrolled in 
Qualifying Arrangement                                            employee-only coverage.
A qualifying arrangement is generally an arrangement that         • A uniform amount that is no less than the amount you 
requires you to pay a uniform percentage (not less than           would’ve paid toward employee-only coverage for each 
50%) of the premium cost for each enrolled employee's             employee (if any) enrolled in family coverage.
health insurance coverage (defined earlier). An                   • A uniform amount that is no less than the amount you 
arrangement that offers different tiers of coverage (for          would’ve paid toward employee-only coverage for each 
example, employee-only and family coverage) is generally          employee (if any) enrolled in any other tier of coverage 
a qualifying arrangement if it requires you to pay a uniform      (figured separately for each tier).
percentage (not less than 50%) separately for each tier of        Arrangements with list billing and only employee-on-
coverage you offer. However, an arrangement can be a              ly coverage. An arrangement that requires you to pay a 
qualifying arrangement even if it requires you to pay a           separate premium for each employee based on age or 
uniform percentage that is less than 50% of the premium           other factors (list billing) that only provides employee-only 
cost for some employees.                                          coverage can be a qualifying arrangement even if it 
                                                                  requires you to pay a uniform percentage that is less than 
For more information about the following exceptions, 
                                                                  50% of the premium cost for some employees. It is a 
see Regulations section 1.45R-4.
                                                                  qualifying arrangement if it requires you to pay either of 
State or local law. You will be treated as satisfying the         the following amounts.
uniform percentage requirement if your failure to otherwise       • A uniform percentage (not less than 50%) of the 
satisfy the requirement was solely attributable to                premium charged for each employee enrolled in the 
additional contributions you made to certain employees to         employee-only coverage.
comply with state or local law.                                   • A uniform percentage (not less than 50%) of your 
Wellness program.   If a plan of an employer provides a           employer-computed composite rate (defined later) for your 
wellness program, for purposes of meeting the uniform             employee-only coverage for each employee enrolled in 
percentage requirement, the following applies. Any                the employee-only coverage.
additional amount of the employer contribution attributable       Arrangements with list billing and other tiers of cov-
to an employee’s participation in the wellness program            erage. An arrangement that requires you to pay a 
over the employer contribution with respect to an                 separate premium for each employee based on age or 
employee that doesn’t participate in the wellness program         other factors (list billing) that provides other tiers of 
isn’t considered in calculating the uniform percentage            coverage can be a qualifying arrangement even if it 
requirement. This is true whether the difference is due to a      requires you to pay a uniform percentage that is less than 
discount for participation or a surcharge for                     50% of the premium cost for some employees. It is a 
nonparticipation. The employer contribution for employees         qualifying arrangement (assuming employee-only 
who don’t participate in the wellness program must be at          coverage is the least expensive tier of coverage) if it 
least 50% of the premium (including any premium 

Instructions for Form 8941 (2023)                              -3-

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requires you to pay each of the following amounts if you           Net premium payments are employer premiums paid 
make the relevant tier of coverage available.                (discussed earlier) minus the amount of any state tax 
• A uniform percentage (not less than 50%) for each          credits you received or will receive and any state premium 
employee enrolled in employee-only coverage, as              subsidies paid either to you or directly to your insurance 
discussed under Arrangements with list billing and only      provider for premiums for health insurance coverage you 
employee-only coverage, earlier.                             provide under a qualifying arrangement to individuals 
• A uniform amount that is either equal to the amount you    considered employees.
would’ve paid toward employee-only coverage (as 
discussed above), a uniform percentage (not less than        Payroll Tax Limitation for Tax-Exempt 
50%) of the premium charged, or a uniform percentage         Eligible Small Employers
(not less than 50%) of your employer-computed 
                                                             The credit for tax-exempt eligible small employers can’t 
composite rate (defined below) for your family coverage, 
                                                             exceed the amount of certain payroll taxes. For tax years 
for each employee (if any) enrolled in family coverage.
                                                             beginning in 2023, payroll taxes, for this purpose, mean 
• A uniform amount that is either equal to the amount you 
                                                             only the following taxes.
would’ve paid toward employee-only coverage (as 
discussed above), a uniform percentage (not less than            • Federal income taxes the tax-exempt employer was 
                                                             required to withhold from employees’ wages in calendar 
50%) of the premium charged, or a uniform percentage 
                                                             year 2023.
(not less than 50%) of your employer-computed 
composite rate (defined below) for any other tier of             • Medicare taxes the tax-exempt employer was required 
                                                             to withhold from employees’ wages in calendar year 2023.
coverage, for each employee (if any) enrolled in any other 
tier of coverage (figured separately for each tier).             • Medicare taxes the tax-exempt employer was required 
                                                             to pay for calendar year 2023.
Employer-computed composite rate. The 
employer-computed composite rate for a tier of coverage      Premium Deduction Reduced
is the average rate determined by adding the premiums for    You must reduce your deduction for the cost of providing 
that tier of coverage for all employees eligible to          health insurance coverage to your employees by the 
participate in the health insurance plan (whether or not     amount of any credit for small employer health insurance 
they actually receive coverage under the plan or under       premiums allowed with respect to the coverage.
that tier of coverage) and dividing by the total number of 
such eligible employees.                                     More Information
                                                             For more information about this credit, see the following.
More than one plan. Different types of health insurance 
plans are generally not aggregated for purposes of               • Section 45R.
meeting the qualifying arrangement requirement. For              • Regulations sections 1.45R-0 through 1.45R-5.
example, if you offer a major medical insurance plan and a       • IRS.gov/Affordable-Care-Act/Employers/Small-
                                                             Business-Health-Care-Tax-Credit-and-the-SHOP-
stand-alone vision plan, you generally must separately 
                                                             Marketplace.
satisfy the requirements for a qualifying arrangement with 
respect to each type of coverage. For exceptions, see 
Regulations section 1.45R-4(c).                              Specific Instructions
State subsidies and credits. For this purpose, if you’re             Partnerships, S corporations, cooperatives, 
entitled to a state tax credit or a state premium subsidy        TIP estates, trusts, and tax-exempt eligible small 
paid directly to you for premiums you paid, don’t reduce             employers must file this form to claim the credit. 
the amount you paid by the credit or subsidy amount.         All other taxpayers must not complete or file this form if 
Also, if a state pays a premium subsidy directly to your     their only source for this credit is a partnership, S 
insurance provider, treat the subsidy amount as an           corporation, cooperative, estate, or trust. Instead, they 
amount you paid for employee health insurance coverage.      must report this credit directly on line 4h in Part III of Form 
                                                             3800.
State Premium Subsidy and Tax 
Credit Limitation                                            Use Worksheets 1 through 7 to figure the amounts to 
Your credit may be reduced if you’re entitled to a state tax report on various lines of Form 8941.
credit or a state premium subsidy for the cost of health         • Use Worksheets 1, 2, and 3 to figure the amounts to 
insurance coverage you provide under a qualifying            report on lines 1, 2, and 3 of Form 8941.
arrangement to individuals considered employees. The             • Use Worksheet 4 to figure the amounts to report on 
state tax credit may be refundable or nonrefundable and      lines 4, 5, and 13 of Form 8941.
the state premium subsidy may be paid to you or directly         • Use Worksheets 5, 6, and 7 to figure the amounts to 
to your insurance provider.                                  report on lines 8, 9, and 14 of Form 8941.

  Although a state tax credit or premium subsidy paid        Line A
directly to you doesn’t reduce the amount of your            Answer “Yes” if one of the following applies.
employer premiums paid, and although a state premium             • You paid premiums for employee health insurance 
subsidy paid directly to an insurance provider is treated as coverage you provided through a SHOP Marketplace or 
an employer premium you paid, the amount of your credit      through a direct enrollment process, if available in your 
can’t be more than your net premium payments.                state.

                                                             -4-                      Instructions for Form 8941 (2023)

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• You qualify for an exception to this requirement, as         Worksheet 1. Information Needed To 
discussed below.
                                                               Complete Line 1 and Worksheets 2 
  If you answer “Yes” because you paid premiums for 
employee health insurance coverage you provided                and 3
through a SHOP Marketplace, enter the Marketplace 
identifier, if any.                                            If you need more rows, use a separate sheet and include 
                                                               the additional amounts in the totals below.
  If you answer “No,” don’t file Form 8941 unless you’re 
filing it for a partnership, S corporation, cooperative,              (a)      (b)                        (c)
estate, trust, or tax-exempt eligible small employer that         Individuals  Employee                   Employee
received from another entity a credit that must be reported       Considered   Hours of                   Wages
on line 15. For more information, see the instructions for        Employees    Service                    Paid
line 15.
                                                                1.
Waiver for Hawaii.  Hawaii has received a 5-year State 
Innovation Waiver under section 1332 of the Affordable          2.
Care Act that has been extended for 5 more years.               3.
Employers in Hawaii can’t participate in the SHOP               4.
Marketplace or claim the credit for insurance premiums 
paid for health plan years beginning after 2016. For more       5.
information on the waiver, go to CMS.gov.                       6.
Exception for eligible small employers in certain               7.
counties. For calendar year 2023, SHOP Marketplaces 
in certain counties across the United States didn’t have        8.
qualified health plans available for employers to offer to      9.
employees. However, relief is available, which allows          10.
eligible small employers with a principal business address 
in those counties to claim the credit for 2023 if they         11.
properly claimed the credit under section 45R for all or       12.
part of 2022. For details, see Notice 2018-27, 2018-20, 
I.R.B. 580, available at IRS.gov/irb/                          13.
2018-20_IRB#NOT-2018-27.                                       14.
        To see whether a particular county has coverage        15.
TIP     available through a SHOP Exchange for 2023 and         16.
        beyond, go to Healthcare.gov/small-business and 
enter “plans and prices” in the search box.                    17.
                                                               18.
Line C                                                         19.
Answer “Yes” if a tax return you (or any predecessor) filed 
                                                               20.
for a tax year beginning after 2013 and before 2022 
included a Form 8941 with line A checked “Yes” and             21.
line 12 showing a positive amount. For more information,       22.
see Credit Period, earlier.
                                                               23.
  If you answer “Yes,” don’t file Form 8941 unless you’re 
                                                               24.
filing it for a partnership, S corporation, cooperative, 
estate, trust, or tax-exempt eligible small employer that      25.
received from another entity a credit that must be reported     
on line 15. An entity that qualifies for this exception        Totals:
shouldn’t report any amount on line 12. For more 
information, see the instructions for line 15.
                                                               Column (a), Individuals Considered 
                                                               Employees
                                                               Enter the name or other identifying information for all 
                                                               individuals considered employees for purposes of this 
                                                               credit.
                                                                In general, all employees who perform services for you 
                                                               during the tax year are taken into account in determining 
                                                               your FTEs, average annual wages, and premiums paid. 
                                                               Rules that apply to certain types of employees are 
                                                               discussed below.

Instructions for Form 8941 (2023)                           -5-

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Excluded employees. The following individuals aren’t          discussed above. A sole proprietor must include both 
considered employees when you figure this credit. Hours       business and nonbusiness employees to determine FTEs, 
and wages of these employees and premiums paid for            average annual wages, and premiums paid.
them aren’t counted when you figure your credit.              Ministers.  A minister performing services in the exercise 
• The owner of a sole proprietorship.                         of the minister’s ministry is treated as self-employed for 
• A partner in a partnership.                                 social security and Medicare purposes. However, for 
• A shareholder who owns (after applying the section 318      credit purposes, whether a minister is an employee or 
constructive ownership rules) more than 2% of an S            self-employed is determined under the common law test 
corporation.                                                  for determining worker status. Self-employed ministers 
• A shareholder who owns (after applying the section 318      aren’t considered employees.
constructive ownership rules) more than 5% of the 
outstanding stock or stock possessing more than 5% of         Column (b), Employee Hours of 
the total combined voting power of all stock of a 
                                                              Service
corporation that isn’t an S corporation.
• A person who owns more than 5% of the capital or            Enter the total hours of service for the tax year for each 
profits interest in any other business that isn’t a           employee listed in column (a). Don’t enter more than 
corporation.                                                  2,080 hours for any employee. But enter -0- for seasonal 
• Family members or a member of the household who             employees who worked 120 or fewer days during the tax 
isn’t a family member but qualifies as a dependent on the     year.
individual income tax return of a person listed above.        Employee hours of service.     An employee’s hours of 
Family members include a child (or descendant of a            service for a year include the following.
child), a sibling or step-sibling, a parent (or ancestor of a     • Each hour for which the employee is paid, or entitled to 
parent), a step-parent, a niece or nephew, an aunt or         payment, for the performance of duties for the employer 
uncle, or a son-in-law, daughter-in-law, father-in-law,       during the employer’s tax year.
mother-in-law, brother-in-law, or sister-in-law. A spouse of      • Each hour for which an employee is paid, or entitled to 
any owner or family member listed above is also               payment, by the employer on account of a period of time 
considered a family member for this purpose.                  during the employer’s tax year during which no duties are 
Former employees. Premiums paid on behalf of a                performed due to vacation, holiday, illness, incapacity 
former employee with no hours of service may be treated       (including disability), layoff, jury duty, military duty, or leave 
as paid on behalf of an employee for purposes of figuring     of absence (except that no more than 160 hours of service 
the credit, provided that, if so treated, the former          are required to be counted for an employee on account of 
employee is also treated as an employee for purposes of       any single continuous period during which the employee 
the uniform percentage requirement.                           performs no duties).
                                                                    To figure the total number of hours of service you must 
Leased employees. Don’t use premiums paid by the 
                                                              take into account for an employee for the year, you can 
leasing organization to figure your credit. Also, a leased 
                                                              use any of the following methods.
employee who isn’t a common law employee is 
considered an employee for credit purposes if the                   Actual-hours-worked method.      Determine actual 
employee does all the following.                              hours of service from records of hours worked and hours 
• Provides services to you under an agreement between         for which payment is made or due (payment is made or 
you and a leasing organization.                               due for vacation, holiday, illness, incapacity, etc., as 
• Has performed services for you (or for you and a related    described above).
person) substantially full time for at least 1 year.                Days-worked equivalency method.    Use a 
• Performs services under your primary direction or           days-worked equivalency whereby the employee is 
control.                                                      credited with 8 hours of service for each day for which the 
                                                              employee would be required to be credited with at least 1 
  But don’t use hours, wages, or premiums paid with           hour of service under the rules described above.
respect to the initial year of service on which leased 
                                                                    Weeks-worked equivalency method.   Use a 
employee status is based.
                                                              weeks-worked equivalency whereby the employee is 
Seasonal employees. Employees who perform labor or            credited with 40 hours of service for each week for which 
services on a seasonal basis and perform labor or             the employee would be required to be credited with at 
services for you 120 or fewer days during the tax year        least 1 hour of service under the rules described above.
aren’t considered employees in determining FTEs and 
average annual wages. But premiums paid on their behalf       Column (c), Employee Wages Paid
are counted in determining the amount of the credit.                      Complete Worksheet 2 before you complete 
Seasonal workers include retail workers employed                    !     column (c) of Worksheet 1. Do not complete 
exclusively during holiday seasons. Seasonal workers              CAUTION column (c) if Worksheet 2, line 3, is 25 or more.
also include workers employed exclusively during the 
summer.                                                             Enter the total wages paid for the tax year for each 
Household and other nonbusiness employees.                    employee listed in column (a). But enter -0- for seasonal 
Household employees and other employees who aren’t            employees who worked 120 or fewer days during the tax 
performing services in your trade or business are             year.
considered employees if they otherwise qualify, as 

                                                              -6-                 Instructions for Form 8941 (2023)

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Wages, for this purpose, mean wages subject to social                Worksheet 4. Information Needed To 
security and Medicare tax withholding determined without 
considering any wage base limit.                                     Complete Lines 4, 5, and 13 and 
                                                                     Worksheet 7
Worksheet 2. Information Needed To 
Complete Line 2 (FTEs)                                               If you need more rows, use a separate sheet and include 
                                                                     the additional amounts in the totals below.
Your credit is reduced if you had more than 10 FTEs for                    (a)                                           (d)
the tax year. If you had 25 or more FTEs for the tax year,            Enrolled    (b)              (c)          Enrolled
your credit is reduced to zero.                                       Individuals Employer         Adjusted     Employee
1. Enter the total employee hours of                                  Considered  Premiums         Average      Hours of
   service from Worksheet 1, column                                   Employees   Paid             Premiums     Service
   (b) . . . . . . . . . . . . . . . . . . . . . . . . . 1.  
                                                                      1.
2. Hours of service per FTE . . . . . . . . .            2.  2,080
                                                                      2.
3. Full-time equivalent employees.                                    3.
   Divide line 1 by line 2. If the result isn’t a 
   whole number (0, 1, 2, etc.), generally                            4.
   round the result down to the next                                  5.
   lowest whole number. For example, 
   round 2.99 down to 2. However, if the                              6.
   result is less than one, enter 1. Report                           7.
   this number on Form 8941, line 2              . . .   3.  
                                                                      8.
                                                                      9.
Worksheet 3. Information Needed To 
                                                                     10.
Complete Line 3 (Average Annual                                      11.
Wages)                                                               12.
                                                                     13.
Your credit is reduced if you paid average annual wages of 
more than $30,000 for the tax year. If you paid average              14.
annual wages of $62,000 or more for the tax year, your               15.
credit is reduced to zero.
                                                                     16.
1. Enter the total employee wages paid 
   from Worksheet 1, column (c) . . . . . .              1.          17.
2. Enter FTEs from Worksheet 2,                                      18.
   line 3 . . . . . . . . . . . . . . . . . . . . . . .  2.  
                                                                     19.
3. Average annual wages. Divide line 1 
                                                                     20.
   by line 2. If the result isn’t a multiple of 
   $1,000 ($1,000, $2,000, $3,000, etc.),                            21.
   round the result down to the next                                 22.
   lowest multiple of $1,000. For example, 
   round $2,999 down to $2,000. Report                               23.
   this amount on Form 8941, line 3                . . . 3.          24.
                                                                     25.
                                                                      
                                                                     Totals:

                                                                     Column (a), Enrolled Individuals 
                                                                     Considered Employees
                                                                     Enter the name or other identifying information for each 
                                                                     individual listed in column (a) of Worksheet 1 who was 
                                                                     enrolled in health insurance coverage you provided to 
                                                                     employees during the tax year under a qualifying 
                                                                     arrangement. For details, see Health Insurance Coverage 
                                                                     and Qualifying Arrangement, earlier.

Instructions for Form 8941 (2023)                                 -7-

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Column (b), Employer Premiums Paid                           enrolled for the entire tax year. You would’ve paid $570 
                                                             ($57 × 10) if the employee was only enrolled for 10 pay 
Enter the total employer premiums paid for the tax year for  periods. You’ll need an additional set of calculations if the 
each employee listed in column (a). For details, see         premium amounts changed during the tax year.
Employer Premiums Paid, earlier.
                                                             Column (d), Enrolled Employee Hours 
Column (c), Adjusted Average 
                                                             of Service
Premiums
Your credit is reduced if the employer premiums paid are                Don’t complete column (d) of Worksheet 4 if Form 
more than the employer premiums that would’ve been               !      8941, line 12, is zero.
                                                                 CAUTION
paid if individuals considered employees were enrolled in 
a plan with a premium equal to the average premium for           Enter the amount from column (b) of Worksheet 1 for 
the small group market in the rating area in which the       each employee listed in column (a) of Worksheet 4.
employee enrolls for coverage.
The rating area in which an employee enrolls for             Worksheet 5. Information Needed To 
coverage is generally the rating area where your business    Complete Line 8 (If Line 2 Is More 
is located (based on your primary business address). You 
will generally have selected a plan in your rating area that Than 10)
covers all employees located within or outside your rating 
area. However, if you have multiple businesses or                1. Enter the amount from Form 8941, 
operations in multiple states, and have set up plans in          line 7 . . . . . . . . . . . . . . . . . . . . . . . . . .   1.  
more than one SHOP Marketplace, the average premiums             2. Enter the number from Form 
may be different for employees enrolled in each SHOP             8941, line 2     . . . . . . . . . . . .     2.     
Marketplace.                                                     3. Subtract 10 from line 2 . . . . .         3.     
Enter, for each employee listed in column (a), the               4. Divide line 3 by 15. Enter the 
premiums you would’ve paid if the employee had enrolled          result as a decimal (rounded to 
in a plan or plans with a total premium equal to the             at least 3 places)       . . . . . . . .     4.     
average premium for the small group market in the rating         5. Multiply line 1 by line 4 . . . . . . . . . . . . . .     5.  
area in which the employee enrolls for coverage.
                                                                 6. Subtract line 5 from line 1. Report this 
To find the average premium for the small group market           amount on Form 8941, line 8              . . . . . . . . .   6.  
in a rating area for tax years beginning in 2023, see the 
average premium tables at the end of these instructions. 
Family coverage includes any coverage other than             Worksheet 6. Information Needed To 
employee-only coverage.
                                                             Complete Line 9 (If Line 3 Is More 
Example 4.   Assume the same facts that were used in 
Example 3. The $60 you contribute each payday toward         Than $30,000)
employee health insurance coverage is 60% ($60 ÷ $100) 
of the weekly premium for each employee enrolled in              1. Enter the amount from Form 8941, 
employee-only coverage and 24% ($60 ÷ $250) of the                 line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 
weekly premium for each employee enrolled in family              2. Enter the amount from Form 
coverage.                                                          8941, line 7   . . . . . . . . . . . . .       2. 
In this situation, the total average premium limitation          3. Enter the amount from Form 
amounts that apply are 60% of the applicable average               8941, line 3   . . . . . . . . . . . . .       3. 
premium amounts for each employee enrolled in                    4. Subtract $30,700 from line 3            .     4.  
employee-only coverage and 24% of the applicable 
average premium amounts for each employee enrolled in            5. Divide line 4 by $30,700. Enter 
family coverage.                                                   the result as a decimal (rounded 
                                                                   to at least 3 places) . . . . . . . .          5. 
You have an employee enrolled in employee-only 
                                                                 6. Multiply line 2 by line 5 . . . . . . . . . . . . . .
coverage who enrolled for coverage in your local rating                                                                       6. 
area. The applicable employee-only average premium               7. Subtract line 6 from line 1. Report this 
amount for the rating area is $4,940 or $95 ($4,940 ÷ 52)          amount on Form 8941, line 9            . . . . . . . . .   7. 
for each weekly payday. The amount you would’ve paid 
toward this employee’s health insurance coverage based       Line 10
on the average premiums is $57 (60% of $95) each             Enter the total amount of any state premium subsidies 
payday.                                                      paid and any state tax credits available to you for 
To determine the premiums you would’ve paid for this         premiums included on line 4. For details, see State 
employee during the tax year if the employee had enrolled    Premium Subsidy and Tax Credit Limitation, earlier.
in an average premium plan, multiply the number of pay 
periods during which your employee was enrolled in the 
health insurance coverage by $57. For example, you 
would’ve paid $2,964 ($57 × 52) if the employee was 

                                                             -8-                                Instructions for Form 8941 (2023)

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Worksheet 7. Information Needed To                                     its tax liability. Therefore, to figure the unused amount of 
                                                                       the credit allocated to patrons, the cooperative must first 
Complete Line 14 (If Line 12 Is More                                   figure its tax liability. While any excess is allocated to 
                                                                       patrons, any credit recapture applies as if the cooperative 
Than Zero)
                                                                       had claimed the entire credit.
1. Enter the total enrolled employee hours of                            If the cooperative is subject to the passive activity rules, 
  service from Worksheet 4, column                                     include on line 15 any credit for small employer health 
  (d) . . . . . . . . . . . . . . . . . . . . . . . . . . 1.           insurance premiums from passive activities disallowed for 
2. Hours of service per FTE . . . . . . . . . .           2.  2,080    prior years and carried forward to this year. Complete 
                                                                       Form 8810, Corporate Passive Activity Loss and Credit 
3. Divide line 1 by line 2. If the result isn’t a                      Limitations, to determine the allowed credit that must be 
  whole number (0, 1, 2, etc.), generally                              allocated to patrons. For details, see the Instructions for 
  round the result down to the next                                    Form 8810.
  lowest whole number. For example, round 
  2.99 down to 2. However, if the result is                            Estates and trusts. Allocate the credit on line 16 
  less than one, enter 1. Report this                                  between the estate or trust and the beneficiaries in the 
  number on Form 8941, line 14              . . . . . .   3.           same proportion as income was allocated and enter the 
                                                                       beneficiaries’ share on line 17.
Line 15                                                                  If the estate or trust is subject to the passive activity 
                                                                       rules, include on line 15 any credit for small employer 
Enter any credit for small employer health insurance 
                                                                       health insurance premiums from passive activities 
premiums from:
                                                                       disallowed for prior years and carried forward to this year. 
• Schedule K-1 (Form 1065), Partner's Share of Income, 
                                                                       Complete Form 8582-CR, Passive Activity Credit 
Deductions, Credits, etc., box 15 (code BA);
                                                                       Limitations, to determine the allowed credit that must be 
• Schedule K-1 (Form 1120-S), Shareholder's Share of 
                                                                       allocated between the estate or trust and the 
Income, Deductions, Credits, etc., box 13 (code BA);
                                                                       beneficiaries. For details, see the Instructions for Form 
• Schedule K-1 (Form 1041), Beneficiary’s Share of 
                                                                       8582-CR.
Income, Deductions, Credits, etc., box 13 (code G); and
• Form 1099-PATR, Taxable Distributions Received From                  Line 19
Cooperatives, box 12, or other notice of credit allocation.
                                                                       Enter the total amount of certain payroll taxes. Payroll 
      Partnerships, S corporations, cooperatives,                      taxes, for this purpose, mean only the following taxes.
TIP   estates, trusts, and tax-exempt eligible small                   • Federal income taxes the tax-exempt employer was 
      employers report the above credits on line 15. All               required to withhold from employees’ wages in calendar 
other filers figuring a separate credit on earlier lines also          year 2023.
report the above credits on line 15. All others not using              • Medicare taxes the tax-exempt employer was required 
earlier lines to figure a separate credit must report the              to withhold from employees’ wages in calendar year 2023.
above credits directly on Form 3800, Part lll, line 4h.                • Medicare taxes the tax-exempt employer was required 
                                                                       to pay for calendar year 2023.
Line 17
Cooperatives.       A cooperative described in section 
1381(a) must allocate to its patrons the credit in excess of 

Instructions for Form 8941 (2023)                                   -9-

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Paperwork Reduction Act Notice.                  We ask for the information on this form to carry out the Internal Revenue laws of the 
United States. You are required to give us the information. We need it to ensure that you are complying with these laws 
and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act 
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be 
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax 
returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden 
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123 
and is included in the estimates shown in the instructions for their individual and business income tax return. The 
estimated burden for all other taxpayers who file this form is shown below.

Recordkeeping. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 hr., 8 min.
Learning about the law or the form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      1 hr., 2 min.
Preparing and sending the form to the IRS        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2 hr., 5 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, 
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

                                                                                   -10-                                          Instructions for Form 8941 (2023)

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Average Premiums Needed To Figure Adjusted Amounts on Worksheet 4

The following tables list the average   Limestone            7,262  23,301       Petersburg          11,771              31,062
premiums for the small group market     Lowndes              8,391  23,453       Prince of Wales-Hyder 11,771            31,062
in each rating area generally listed by 
county for each state for tax years     Macon                7,241  20,533       Sitka               11,771              31,062
beginning in 2023.                      Madison              7,262  23,301       Skagway             11,771              31,062
                                        Marengo              7,241  20,533       Southeast Fairbanks 12,011              30,930
Alabama                                 Marion               7,241  20,533       Valdez Cordova      11,303              29,868
           Employee- Dependent,         Marshall             7,241  20,533       Wade Hampton        12,011              30,930
County     Only    Family, etc.         Mobile               7,468  22,163       Wrangell City and   11,771              31,062
Autauga    8,391   23,453               Monroe               7,241  20,533       Borough
Baldwin    7,241   20,533               Montgomery           8,391  23,453       Yakutat             12,011              30,930
Barbour    7,241   20,533               Morgan               7,893  19,596       Yukon Koyukuk       12,011              30,930

Bibb       7,061   22,250               Perry                7,241  20,533       Arizona
Blount     7,061   22,250               Pickens              7,241  20,533
Bullock    7,241   20,533               Pike                 7,241  20,533                           Employee- Dependent,
                                                                                 County              Only                Family, etc.
Butler     7,241   20,533               Randolph             7,241  20,533
                                                                                 Apache              8,205               23,802
Calhoun    6,836   20,924               Russell              7,210  21,092
                                                                                 Cochise             7,758               21,771
Chambers   7,241   20,533               Shelby               7,061  22,250
                                                                                 Coconino            8,205               23,802
Cherokee   7,241   20,533               St. Clair            7,061  22,250
                                                                                 Gila                7,732               20,592
Chilton    7,061   22,250               Sumter               7,241  20,533
                                                                                 Graham              7,758               21,771
Choctaw    7,241   20,533               Talladega            7,241  20,533
                                                                                 Greenlee            7,758               21,771
Clarke     7,241   20,533               Tallapoosa           7,241  20,533
                                                                                 La Paz              8,893               24,548
Clay       7,241   20,533               Tuscaloosa           7,665  21,879
                                                                                 Maricopa            7,176               22,558
Cleburne   7,241   20,533               Walker               7,061  22,250
                                                                                 Mohave              8,205               23,802
Coffee     7,241   20,533               Washington           7,241  20,533
                                                                                 Navajo              8,205               23,802
Colbert    8,701   22,810               Wilcox               7,241  20,533
                                                                                 Pima                7,513               21,227
Conecuh    7,241   20,533               Winston              7,241  20,533
Coosa      7,241   20,533                                                        Pinal               7,732               20,592
Covington  7,241   20,533               Alaska                                   Santa Cruz          7,513               21,227
Crenshaw   7,241   20,533                                                        Yavapai             7,412               21,670
                                                             Employee- Dependent,
Cullman    7,241   20,533               County               Only   Family, etc. Yuma                8,893               24,548

Dale       7,241   20,533               Aleutians East       12,011 30,930       Arkansas
Dallas     7,241   20,533               Aleutians West       12,011 30,930
DeKalb     7,241   20,533               Anchorage            11,303 29,868                           Employee- Dependent,
                                                                                 County              Only                Family, etc.
Elmore     8,391   23,453               Bethel               11,303 29,868
                                                                                 Arkansas            7,140               17,389
Escambia   7,241   20,533               Bristol Bay          12,011 30,930
                                                                                 Ashley              7,140               17,389
Etowah     6,539   22,226               Denali               12,011 30,930
                                                                                 Baxter              7,244               21,429
Fayette    7,241   20,533               Dillingham           11,303 29,868
                                                                                 Benton              7,244               21,429
Franklin   7,241   20,533               Fairbanks North Star 12,011 30,930
                                                                                 Boone               7,244               21,429
Geneva     7,505   22,014               Haines               11,771 31,062
                                                                                 Bradley             7,140               17,389
Greene     7,665   21,879               Hoonah-Angoon        11,771 31,062
                                                                                 Calhoun             7,695               23,029
Hale       7,665   21,879               Juneau               11,771 31,062
                                                                                 Carroll             7,244               21,429
Henry      7,505   22,014               Kenai Peninsula      12,011 30,930
                                                                                 Chicot              7,140               17,389
Houston    7,505   22,014               Ketchikan Gateway    11,771 31,062
                                                                                 Clark               6,191               18,872
Jackson    7,241   20,533               Kodiak Island        12,011 30,930
                                                                                 Clay                7,751               21,560
Jefferson  7,061   22,250               Lake and Peninsula   12,011 30,930
                                                                                 Cleburne            7,028               19,164
Lamar      7,241   20,533               Matanuska Susitna    12,011 30,930
                                                                                 Cleveland           7,140               17,389
Lauderdale 8,701   22,810               Nome                 12,011 30,930
                                                                                 Columbia            7,695               23,029
Lawrence   7,893   19,596               North Slope          12,011 30,930
                                                                                 Conway              7,028               19,164
Lee        6,462   19,185               Northwest Arctic     12,011 30,930

2023 Average Premium Tables                                  -11-

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Craighead    7,751 21,560 Stone           7,751  21,560        Santa Clara 9,709                                         28,911
Crawford     6,714 21,788 Union           7,695  23,029        Santa Cruz  9,395                                         26,386
Crittenden   7,751 21,560 Van Buren       7,028  19,164        Shasta      9,825                                         23,668
Cross        7,751 21,560 Washington      7,244  21,429        Sierra      9,825                                         23,668
Dallas       7,140 17,389 White           7,028  19,164        Siskiyou    9,825                                         23,668
Desha        7,140 17,389 Woodruff        7,751  21,560        Solano      8,407                                         22,859
Drew         7,140 17,389 Yell            7,028  19,164        Sonoma      8,407                                         22,859
Faulkner     7,028 19,164                                      Stanislaus  9,008                                         24,693
Franklin     6,714 21,788 California                           Sutter      9,825                                         23,668
Fulton       7,751 21,560                 Employee- Dependent, Tehama      9,825                                         23,668
Garland      6,191 18,872 County          Only   Family, etc.  Trinity     9,825                                         23,668
Grant        7,028 19,164 Alameda         9,991  26,876        Tulare      9,008                                         24,693
Greene       7,751 21,560 Alpine          9,825  23,668        Tuolumne    9,825                                         23,668
Hempstead    7,695 23,029 Amador          9,825  23,668        Ventura     8,551                                         25,169
Hot Spring   6,191 18,872 Butte           9,825  23,668        Yolo        8,099                                         24,093
Howard       7,695 23,029 Calaveras       9,825  23,668        Yuba        9,825                                         23,668
Independence 7,751 21,560 Colusa          9,825  23,668
Izard        7,751 21,560 Contra Costa    9,461  26,914        Colorado
Jackson      7,751 21,560 Del Norte       9,825  23,668                    Employee- Dependent,
Jefferson    7,140 17,389 El Dorado       8,099  24,093        County      Only                                          Family, etc.
Johnson      6,714 21,788 Fresno          8,250  25,788        Adams       7,411                                         21,656
Lafayette    7,695 23,029 Glenn           9,825  23,668        Alamosa     8,633                                         23,653
Lawrence     7,751 21,560 Humboldt        9,825  23,668        Arapahoe    7,411                                         21,656
Lee          7,140 17,389 Imperial        8,038  22,422        Archuleta   8,143                                         24,827
Lincoln      7,140 17,389 Inyo            8,038  22,422        Baca        8,633                                         23,653
Little River 7,695 23,029 Kern            8,576  20,242        Bent        8,633                                         23,653
Logan        6,714 21,788 Kings           8,250  25,788        Boulder     7,775                                         22,089
Lonoke       7,028 19,164 Lake            9,825  23,668        Broomfield  7,411                                         21,656
Madison      7,244 21,429 Lassen          9,825  23,668        Chaffee     8,633                                         23,653
Marion       7,244 21,429 Los Angeles     8,516  24,150        Cheyenne    8,633                                         23,653
Miller       7,695 23,029 Madera          8,250  25,788        Clear Creek 7,411                                         21,656
Mississippi  7,751 21,560 Marin           8,407  22,859        Conejos     8,633                                         23,653
Monroe       7,140 17,389 Mariposa        9,008  24,693        Costilla    8,633                                         23,653
Montgomery   6,191 18,872 Mendocino       9,825  23,668        Crowley     8,633                                         23,653
Nevada       7,695 23,029 Merced          9,008  24,693        Custer      8,633                                         23,653
Newton       7,244 21,429 Modoc           9,825  23,668        Delta       8,143                                         24,827
Ouachita     7,695 23,029 Mono            8,038  22,422        Denver      7,411                                         21,656
Perry        7,028 19,164 Monterey        9,395  26,386        Dolores     8,143                                         24,827
Phillips     7,140 17,389 Napa            8,407  22,859        Douglas     7,411                                         21,656
Pike         6,191 18,872 Nevada          9,825  23,668        Eagle       7,932                                         24,678
Poinsett     7,751 21,560 Orange          9,098  26,021        El Paso     6,583                                         22,503
Polk         6,714 21,788 Placer          8,099  24,093        Elbert      7,411                                         21,656
Pope         7,028 19,164 Plumas          9,825  23,668        Fremont     8,633                                         23,653
Prairie      7,028 19,164 Riverside       8,823  24,188        Garfield    7,932                                         24,678
Pulaski      7,028 19,164 Sacramento      8,099  24,093        Gilpin      7,411                                         21,656
Randolph     7,751 21,560 San Benito      9,395  26,386        Grand       8,143                                         24,827
Saline       7,028 19,164 San Bernardino  8,823  24,188        Gunnison    8,143                                         24,827
Scott        6,714 21,788 San Diego       7,936  19,698        Hinsdale    8,143                                         24,827
Searcy       7,244 21,429 San Francisco   9,194  32,092        Huerfano    8,633                                         23,653
Sebastian    6,714 21,788 San Joaquin     9,008  24,693        Jackson     8,143                                         24,827
Sevier       7,695 23,029 San Luis Obispo 8,551  25,169        Jefferson   7,411                                         21,656
Sharp        7,751 21,560 San Mateo       10,893 30,804        Kiowa       8,633                                         23,653
St. Francis  7,751 21,560 Santa Barbara   8,551  25,169        Kit Carson  8,633                                         23,653

                                          -12-                 2023 Average Premium Tables

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

La Plata    8,143   24,827       Florida                           Pasco         7,525                                   22,543
Lake        8,143   24,827                    Employee- Dependent, Pinellas      7,371                                   22,139
Larimer     8,694   19,824       County       Only  Family, etc.   Polk          8,801                                   22,081
Las Animas  8,633   23,653       Alachua      8,574 22,734         Putnam        7,836                                   23,177
Lincoln     8,633   23,653       Baker        7,715 22,501         Santa Rosa    7,489                                   20,819
Logan       8,054   23,081       Bay          7,461 21,468         Sarasota      7,521                                   21,644
Mesa        8,998   21,727       Bradford     7,686 23,023         Seminole      7,715                                   20,590
Mineral     8,633   23,653       Brevard      8,879 23,208         St. Johns     10,257                                  27,879
Moffat      8,143   24,827       Broward      7,925 23,328         St. Lucie     7,591                                   21,601
Montezuma   8,143   24,827       Calhoun      7,789 22,571         Sumter        7,862                                   24,206
Montrose    8,143   24,827       Charlotte    8,533 25,787         Suwannee      7,668                                   22,810
Morgan      8,054   23,081       Citrus       7,757 21,534         Taylor        8,601                                   24,552
Otero       8,633   23,653       Clay         7,626 22,922         Union         7,932                                   23,505
Ouray       8,143   24,827       Collier      7,988 29,682         Volusia       8,323                                   20,111
Park        7,411   21,656       Columbia     8,265 24,544         Wakulla       7,548                                   23,347
Phillips    8,054   23,081       DeSoto       7,735 23,403         Walton        7,767                                   21,234
Pitkin      7,932   24,678       Dixie        7,911 21,209         Washington    7,947                                   23,329
Prowers     8,633   23,653       Duval        7,679 22,097
Pueblo      7,319   20,347       Escambia     7,892 21,756         Georgia
Rio Blanco  8,143   24,827       Flagler      8,808 22,670                       Employee- Dependent,
Rio Grande  8,633   23,653       Franklin     8,034 23,949         County        Only                                    Family, etc.
Routt       8,143   24,827       Gadsden      7,735 23,387         Appling       10,583                                  27,444
Saguache    8,633   23,653       Gilchrist    7,658 22,553         Atkinson      7,649                                   22,962
San Juan    8,143   24,827       Glades       8,083 25,093         Bacon         7,887                                   23,290
San Miguel  8,143   24,827       Gulf         8,395 23,946         Baker         8,463                                   25,176
Sedgwick    8,054   23,081       Hamilton     7,602 22,503         Baldwin       8,673                                   24,458
Summit      7,932   24,678       Hardee       7,526 20,987         Banks         8,299                                   22,594
Teller      6,583   22,503       Hendry       8,388 24,714         Barrow        9,031                                   21,237
Washington  8,054   23,081       Hernando     8,890 23,493         Bartow        7,850                                   22,689
Weld        8,306   26,016       Highlands    8,138 25,498         Ben Hill      8,599                                   24,744
Yuma        8,054   23,081       Hillsborough 7,740 25,008         Berrien       8,599                                   24,744
                                 Holmes       7,742 22,612         Bibb          8,545                                   20,662
Connecticut                      Indian River 7,568 21,289         Bleckley      8,545                                   20,662
            Employee- Dependent, Jackson      7,381 20,719         Brantley      7,887                                   23,290
County      Only    Family, etc. Jefferson    8,243 22,557         Brooks        8,599                                   24,744
 Fairfield  9,528   29,578       Lafayette    7,903 21,405         Bryan         10,583                                  27,444
 Hartford   9,002   26,680       Lake         9,585 24,889         Bulloch       10,583                                  27,444
 Litchfield 8,527   28,343       Lee          7,667 22,838         Burke         8,071                                   20,462
 Middlesex  8,672   27,077       Leon         9,230 28,653         Butts         7,850                                   22,689
 New Haven  9,794   29,443       Levy         7,541 23,288         Calhoun       8,463                                   25,176
 New London 8,729   25,787       Liberty      7,894 22,899         Camden        7,887                                   23,290
 Tolland    8,001   22,920       Madison      8,248 23,532         Candler       10,583                                  27,444
 Windham    8,489   31,760       Manatee      7,718 21,046         Carroll       8,130                                   24,070
                                 Marion       6,342 20,829         Catoosa       7,913                                   23,868
Delaware                                                           Charlton      7,887                                   23,290
                                 Martin       8,016 24,627
            Employee- Dependent, Miami-Dade   8,031 24,816         Chatham       10,583                                  27,444
County      Only    Family, etc. Monroe       8,436 25,476         Chattahoochee 7,316                                   20,658
All         8,846   23,764       Nassau       8,332 20,919         Chattooga     8,654                                   22,433
                                 Okaloosa     8,059 28,477         Cherokee      7,850                                   22,689
District of Columbia
                                 Okeechobee   8,465 24,963         Clarke        9,031                                   21,237
            Employee- Dependent, Orange       7,953 20,908         Clay          8,463                                   25,176
County      Only    Family, etc.                                   Clayton       7,850                                   22,689
                                 Osceola      8,438 24,353
All         9,368   28,176                                         Clinch        8,599                                   24,744
                                 Palm Beach   8,603 28,912

2023 Average Premium Tables                   -13-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Cobb       7,850  22,689 Lanier     8,599  24,744             Towns      8,299                                           22,594
Coffee     7,649  22,962 Laurens    7,649  22,962             Treutlen   7,649                                           22,962
Colquitt   8,599  24,744 Lee        8,463  25,176             Troup      7,316                                           20,658
Columbia   8,071  20,462 Liberty    10,583 27,444             Turner     8,599                                           24,744
Cook       8,599  24,744 Lincoln    8,071  20,462             Twiggs     8,545                                           20,662
Coweta     7,850  22,689 Long       10,583 27,444             Union      8,299                                           22,594
Crawford   8,545  20,662 Lowndes    8,599  24,744             Upson      7,316                                           20,658
Crisp      8,463  25,176 Lumpkin    8,299  22,594             Walker     7,913                                           23,868
Dade       7,913  23,868 Macon      7,316  20,658             Walton     7,850                                           22,689
Dawson     8,299  22,594 Madison    9,031  21,237             Ware       7,887                                           23,290
Decatur    8,599  24,744 Marion     7,316  20,658             Warren     8,071                                           20,462
DeKalb     7,850  22,689 McDuffie   8,071  20,462             Washington 8,673                                           24,458
Dodge      8,545  20,662 McIntosh   7,887  23,290             Wayne      7,887                                           23,290
Dooly      8,545  20,662 Meriwether 7,316  20,658             Webster    7,316                                           20,658
Dougherty  8,463  25,176 Miller     8,599  24,744             Wheeler    7,649                                           22,962
Douglas    7,850  22,689 Mitchell   8,463  25,176             White      8,299                                           22,594
Early      8,599  24,744 Monroe     8,545  20,662             Whitfield  8,050                                           23,245
Echols     8,599  24,744 Montgomery 7,649  22,962             Wilcox     8,545                                           20,662
Effingham  10,583 27,444 Morgan     9,031  21,237             Wilkes     8,071                                           20,462
Elbert     9,031  21,237 Murray     8,050  23,245             Wilkinson  8,673                                           24,458
Emanuel    8,071  20,462 Muscogee   7,316  20,658             Worth      8,463                                           25,176
Evans      10,583 27,444 Newton     7,850  22,689
Fannin     8,050  23,245 Oconee     9,031  21,237             Hawaii
Fayette    7,850  22,689 Oglethorpe 9,031  21,237                        Employee- Dependent,
Floyd      8,654  22,433 Paulding   7,850  22,689             County     Only                                            Family, etc.
Forsyth    7,850  22,689 Peach      8,545  20,662             All        8,011                                           21,523
Franklin   8,299  22,594 Pickens    8,654  22,433
                                                              Idaho
Fulton     7,850  22,689 Pierce     7,887  23,290
Gilmer     8,654  22,433 Pike       7,850  22,689                        Employee- Dependent,
Glascock   8,071  20,462 Polk       8,654  22,433             County     Only                                            Family, etc.
Glynn      7,887  23,290 Pulaski    8,545  20,662             Ada        7,011                                           18,558
Gordon     8,654  22,433 Putnam     8,545  20,662             Adams      6,888                                           18,579
Grady      8,599  24,744 Quitman    7,316  20,658             Bannock    8,437                                           18,200
Greene     9,031  21,237 Rabun      8,299  22,594             Bear Lake  8,437                                           18,200
Gwinnett   7,850  22,689 Randolph   8,463  25,176             Benewah    7,005                                           16,122
Habersham  8,299  22,594 Richmond   8,071  20,462             Bingham    8,437                                           18,200
Hall       8,299  22,594 Rockdale   7,850  22,689             Blaine     6,476                                           18,948
Hancock    8,673  24,458 Schley     8,463  25,176             Boise      6,888                                           18,579
Haralson   8,130  24,070 Screven    10,583 27,444             Bonner     7,005                                           16,122
Harris     7,316  20,658 Seminole   8,599  24,744             Bonneville 7,918                                           20,506
Hart       8,299  22,594 Spalding   7,850  22,689             Boundary   7,005                                           16,122
Heard      8,130  24,070 Stephens   8,299  22,594             Butte      8,437                                           18,200
Henry      7,850  22,689 Stewart    7,316  20,658             Camas      6,476                                           18,948
Houston    8,545  20,662 Sumter     8,463  25,176             Canyon     6,888                                           18,579
Irwin      8,599  24,744 Talbot     7,316  20,658             Caribou    8,437                                           18,200
Jackson    9,031  21,237 Taliaferro 8,071  20,462             Cassia     6,476                                           18,948
Jasper     7,850  22,689 Tattnall   10,583 27,444             Clark      7,918                                           20,506
Jeff Davis 7,649  22,962 Taylor     7,316  20,658             Clearwater 8,172                                           19,086
Jefferson  8,071  20,462 Telfair    7,649  22,962             Custer     8,437                                           18,200
Jenkins    8,071  20,462 Terrell    8,463  25,176             Elmore     6,888                                           18,579
Johnson    7,649  22,962 Thomas     8,599  24,744             Franklin   8,437                                           18,200
Jones      8,545  20,662 Tift       8,599  24,744             Fremont    7,918                                           20,506
Lamar      7,850  22,689 Toombs     7,649  22,962             Gem        6,888                                           18,579

                                    -14-                          2023 Average Premium Tables

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Gooding    6,476 18,948         Fulton      8,720 23,057      Saline      9,777                                          25,949
Idaho      8,172 19,086         Gallatin    9,777 25,949      Sangamon    8,465                                          20,916
Jefferson  7,918 20,506         Greene      8,687 25,047      Schuyler    8,465                                          20,916
Jerome     6,476 18,948         Grundy      9,101 20,715      Scott       8,465                                          20,916
Kootenai   7,005 16,122         Hamilton    9,777 25,949      Shelby      8,465                                          20,916
Latah      7,005 16,122         Hancock     8,243 22,350      St. Clair   8,482                                          22,961
Lemhi      7,918 20,506         Hardin      9,777 25,949      Stark       8,720                                          23,057
Lewis      8,172 19,086         Henderson   8,243 22,350      Stephenson  8,972                                          22,362
Lincoln    6,476 18,948         Henry       8,243 22,350      Tazewell    8,720                                          23,057
Madison    7,918 20,506         Iroquois    9,646 23,421      Union       9,777                                          25,949
Minidoka   6,476 18,948         Jackson     9,777 25,949      Vermilion   9,646                                          23,421
Nez Perce  8,172 19,086         Jasper      9,777 25,949      Wabash      9,777                                          25,949
Oneida     8,437 18,200         Jefferson   9,777 25,949      Warren      8,243                                          22,350
Owyhee     6,888 18,579         Jersey      8,687 25,047      Washington  8,687                                          25,047
Payette    6,888 18,579         Jo Daviess  8,972 22,362      Wayne       9,777                                          25,949
Power      8,437 18,200         Johnson     9,777 25,949      White       9,777                                          25,949
Shoshone   7,005 16,122         Kane        8,977 24,388      Whiteside   8,243                                          22,350
Teton      7,918 20,506         Kankakee    9,101 20,715      Will        9,101                                          20,715
Twin Falls 6,476 18,948         Kendall     9,101 20,715      Williamson  9,777                                          25,949
Valley     6,888 18,579         Knox        8,720 23,057      Winnebago   8,972                                          22,362
Washington 6,888 18,579         Lake        8,491 24,199      Woodford    8,720                                          23,057
                                LaSalle     8,720 23,057
Illinois                        Lawrence    9,777 25,949      Indiana
           Employee- Dependent, Lee         8,972 22,362                  Employee- Dependent,
County     Only  Family, etc.   Livingston  9,902 24,851      County      Only                                           Family, etc.
Adams      8,465 20,916         Logan       8,465 20,916      Adams       7,571                                          23,214
Alexander  9,777 25,949         Macon       8,465 20,916      Allen       8,107                                          24,189
Bond       8,687 25,047         Macoupin    8,687 25,047      Bartholomew 7,972                                          22,956
Boone      8,972 22,362         Madison     8,482 22,961      Benton      8,516                                          25,391
Brown      8,465 20,916         Marion      9,777 25,949      Blackford   8,548                                          23,755
Bureau     8,243 22,350         Marshall    8,720 23,057      Boone       8,202                                          25,255
Calhoun    8,687 25,047         Mason       8,465 20,916      Brown       8,081                                          26,469
Carroll    8,972 22,362         Massac      9,777 25,949      Carroll     8,352                                          26,016
Cass       8,465 20,916         McDonough   8,720 23,057      Cass        8,166                                          21,331
Champaign  9,646 23,421         McHenry     8,491 24,199      Clark       7,522                                          21,619
Christian  8,465 20,916         McLean      9,902 24,851      Clay        7,770                                          23,405
Clark      9,646 23,421         Menard      8,465 20,916      Clinton     8,352                                          26,016
Clay       9,777 25,949         Mercer      8,243 22,350      Crawford    7,522                                          21,619
Clinton    8,687 25,047         Monroe      8,482 22,961      Daviess     8,249                                          25,780
Coles      9,646 23,421         Montgomery  8,687 25,047      Dearborn    8,906                                          24,245
Cook       8,729 23,937         Morgan      8,465 20,916      Decatur     7,972                                          22,956
Crawford   9,777 25,949         Moultrie    8,465 20,916      DeKalb      7,571                                          23,214
Cumberland 9,646 23,421         Ogle        8,972 22,362      Delaware    8,548                                          23,755
DeKalb     8,972 22,362         Peoria      8,720 23,057      Dubois      8,249                                          25,780
DeWitt     9,902 24,851         Perry       9,777 25,949      Elkhart     8,340                                          22,494
Douglas    9,646 23,421         Piatt       9,646 23,421      Fayette     8,158                                          24,148
DuPage     8,977 24,388         Pike        8,465 20,916      Floyd       7,522                                          21,619
Edgar      9,646 23,421         Pope        9,777 25,949      Fountain    8,352                                          26,016
Edwards    9,777 25,949         Pulaski     9,777 25,949      Franklin    8,906                                          24,245
Effingham  9,777 25,949         Putnam      8,720 23,057      Fulton      8,166                                          21,331
Fayette    9,777 25,949         Randolph    8,687 25,047      Gibson      9,588                                          24,463
Ford       9,646 23,421         Richland    9,777 25,949      Grant       8,548                                          23,755
Franklin   9,777 25,949         Rock Island 8,243 22,350      Greene      8,249                                          25,780

2023 Average Premium Tables                 -15-

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Hamilton    8,202 25,255 Vanderburgh 9,588 24,463             Guthrie       8,697                                        21,249
Hancock     8,158 24,148 Vermillion  7,770 23,405             Hamilton      6,970                                        20,188
Harrison    7,522 21,619 Vigo        7,770 23,405             Hancock       7,445                                        21,955
Hendricks   8,202 25,255 Wabash      7,571 23,214             Hardin        6,970                                        20,188
Henry       8,158 24,148 Warren      8,516 25,391             Harrison      8,697                                        21,249
Howard      8,166 21,331 Warrick     9,588 24,463             Henry         7,311                                        19,465
Huntington  7,571 23,214 Washington  7,522 21,619             Howard        7,445                                        21,955
Jackson     7,972 22,956 Wayne       8,158 24,148             Humboldt      7,445                                        21,955
Jasper      8,516 25,391 Wells       7,571 23,214             Ida           8,032                                        22,897
Jay         8,548 23,755 White       8,516 25,391             Iowa          7,270                                        21,569
Jefferson   7,522 21,619 Whitley     7,571 23,214             Jackson       7,270                                        21,569
Jennings    7,972 22,956                                      Jasper        7,095                                        22,233
Johnson     8,081 26,469 Iowa                                 Jefferson     7,311                                        19,465
Knox        8,249 25,780             Employee- Dependent,     Johnson       7,270                                        21,569
Kosciusko   8,340 22,494 County      Only  Family, etc.       Jones         7,270                                        21,569
LaGrange    7,571 23,214 Adair       8,697 21,249             Keokuk        7,311                                        19,465
Lake        8,474 22,352 Adams       8,697 21,249             Kossuth       7,445                                        21,955
LaPorte     8,474 22,352 Allamakee   7,445 21,955             Lee           7,311                                        19,465
Lawrence    8,081 26,469 Appanoose   7,311 19,465             Linn          7,270                                        21,569
Madison     8,158 24,148 Audubon     8,697 21,249             Louisa        7,311                                        19,465
Marion      8,202 25,255 Benton      7,270 21,569             Lucas         7,311                                        19,465
Marshall    8,340 22,494 Black Hawk  7,270 21,569             Lyon          8,032                                        22,897
Martin      8,249 25,780 Boone       6,970 20,188             Madison       7,095                                        22,233
Miami       8,166 21,331 Bremer      7,445 21,955             Mahaska       7,311                                        19,465
Monroe      8,081 26,469 Buchanan    7,270 21,569             Marion        7,095                                        22,233
Montgomery  8,352 26,016 Buena Vista 8,032 22,897             Marshall      6,970                                        20,188
Morgan      8,202 25,255 Butler      7,445 21,955             Mills         8,697                                        21,249
Newton      8,516 25,391 Calhoun     6,970 20,188             Mitchell      7,445                                        21,955
Noble       7,571 23,214 Carroll     6,970 20,188             Monona        8,032                                        22,897
Ohio        8,906 24,245 Cass        8,697 21,249             Monroe        7,311                                        19,465
Orange      8,249 25,780 Cedar       7,270 21,569             Montgomery    8,697                                        21,249
Owen        8,081 26,469 Cerro Gordo 7,445 21,955             Muscatine     7,311                                        19,465
Parke       7,770 23,405 Cherokee    8,032 22,897             O'Brien       8,032                                        22,897
Perry       8,249 25,780 Chickasaw   7,445 21,955             Osceola       8,032                                        22,897
Pike        8,249 25,780 Clarke      8,697 21,249             Page          8,697                                        21,249
Porter      8,474 22,352 Clay        8,032 22,897             Palo Alto     8,032                                        22,897
Posey       9,588 24,463 Clayton     7,270 21,569             Plymouth      8,032                                        22,897
Pulaski     8,166 21,331 Clinton     7,270 21,569             Pocahontas    8,032                                        22,897
Putnam      8,352 26,016 Crawford    8,032 22,897             Polk          7,095                                        22,233
Randolph    8,548 23,755 Dallas      7,095 22,233             Pottawattamie 8,697                                        21,249
Ripley      8,906 24,245 Davis       7,311 19,465             Poweshiek     6,970                                        20,188
Rush        7,972 22,956 Decatur     8,697 21,249             Ringgold      8,697                                        21,249
Scott       7,522 21,619 Delaware    7,270 21,569             Sac           8,032                                        22,897
Shelby      8,202 25,255 Des Moines  7,311 19,465             Scott         7,270                                        21,569
Spencer     8,249 25,780 Dickinson   8,032 22,897             Shelby        8,697                                        21,249
St. Joseph  8,340 22,494 Dubuque     7,270 21,569             Sioux         8,032                                        22,897
Starke      8,340 22,494 Emmet       7,445 21,955             Story         6,970                                        20,188
Steuben     7,571 23,214 Fayette     7,445 21,955             Tama          6,970                                        20,188
Sullivan    7,770 23,405 Floyd       7,445 21,955             Taylor        8,697                                        21,249
Switzerland 8,906 24,245 Franklin    7,445 21,955             Union         8,697                                        21,249
Tippecanoe  8,352 26,016 Fremont     8,697 21,249             Van Buren     7,311                                        19,465
Tipton      8,352 26,016 Greene      6,970 20,188             Wapello       7,311                                        19,465
Union       8,158 24,148 Grundy      6,970 20,188             Warren        7,095                                        22,233

                                     -16-                         2023 Average Premium Tables

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Washington 7,311 19,465         Hodgeman     6,640 20,210     Stevens      6,640                                         20,210
Wayne      7,311 19,465         Jackson      7,004 19,947     Sumner       6,660                                         18,161
Webster    6,970 20,188         Jefferson    7,004 19,947     Thomas       7,246                                         21,412
Winnebago  7,445 21,955         Jewell       6,556 17,604     Trego        7,246                                         21,412
Winneshiek 7,445 21,955         Johnson      7,490 20,490     Wabaunsee    7,004                                         19,947
Woodbury   8,032 22,897         Kearny       6,640 20,210     Wallace      7,246                                         21,412
Worth      7,445 21,955         Kingman      6,660 18,161     Washington   6,556                                         17,604
Wright     7,445 21,955         Kiowa        6,640 20,210     Wichita      7,246                                         21,412
                                Labette      7,646 19,378     Wilson       6,660                                         18,161
Kansas                          Lane         7,246 21,412     Woodson      7,646                                         19,378
           Employee- Dependent, Leavenworth  7,490 20,490     Wyandotte    7,490                                         20,490
County     Only  Family, etc.   Lincoln      6,556 17,604
Allen      7,646 19,378         Linn         7,004 19,947     Kentucky
Anderson   7,004 19,947         Logan        7,246 21,412                  Employee- Dependent,
Atchison   7,004 19,947         Lyon         7,004 19,947     County       Only                                          Family, etc.
Barber     6,640 20,210         Marion       6,660 18,161     Adair        7,995                                         23,900
Barton     7,246 21,412         Marshall     7,004 19,947     Allen        7,995                                         23,900
Bourbon    7,646 19,378         McPherson    6,660 18,161     Anderson     6,923                                         19,939
Brown      7,004 19,947         Meade        6,640 20,210     Ballard      9,237                                         20,839
Butler     6,660 18,161         Miami        7,490 20,490     Barren       7,995                                         23,900
Chase      6,660 18,161         Mitchell     6,556 17,604     Bath         7,608                                         22,247
Chautauqua 6,660 18,161         Montgomery   6,660 18,161     Bell         8,511                                         23,588
Cherokee   7,646 19,378         Morris       6,556 17,604     Boone        6,901                                         20,870
Cheyenne   7,246 21,412         Morton       6,640 20,210     Bourbon      6,923                                         19,939
Clark      6,640 20,210         Nemaha       7,004 19,947     Boyd         7,608                                         22,247
Clay       6,556 17,604         Neosho       7,646 19,378     Boyle        6,923                                         19,939
Cloud      6,556 17,604         Ness         7,246 21,412     Bracken      7,608                                         22,247
Coffey     7,004 19,947         Norton       7,246 21,412     Breathitt    8,511                                         23,588
Comanche   6,640 20,210         Osage        7,004 19,947     Breckinridge 7,219                                         20,556
Cowley     6,660 18,161         Osborne      7,246 21,412     Bullitt      7,219                                         20,556
Crawford   7,646 19,378         Ottawa       6,556 17,604     Butler       7,995                                         23,900
Decatur    7,246 21,412         Pawnee       6,640 20,210     Caldwell     9,237                                         20,839
Dickinson  6,556 17,604         Phillips     7,246 21,412     Calloway     9,237                                         20,839
Doniphan   7,004 19,947         Pottawatomie 7,004 19,947     Campbell     6,901                                         20,870
Douglas    7,004 19,947         Pratt        6,640 20,210     Carlisle     9,237                                         20,839
Edwards    6,640 20,210         Rawlins      7,246 21,412     Carroll      7,219                                         20,556
Elk        6,660 18,161         Reno         6,660 18,161     Carter       7,608                                         22,247
Ellis      7,246 21,412         Republic     6,556 17,604     Casey        7,995                                         23,900
Ellsworth  6,556 17,604         Rice         6,660 18,161     Christian    8,681                                         23,593
Finney     6,640 20,210         Riley        6,556 17,604     Clark        6,923                                         19,939
Ford       6,640 20,210         Rooks        7,246 21,412     Clay         8,511                                         23,588
Franklin   7,004 19,947         Rush         7,246 21,412     Clinton      7,995                                         23,900
Geary      6,556 17,604         Russell      7,246 21,412     Crittenden   9,237                                         20,839
Gove       7,246 21,412         Saline       6,556 17,604     Cumberland   7,995                                         23,900
Graham     7,246 21,412         Scott        7,246 21,412     Daviess      8,681                                         23,593
Grant      6,640 20,210         Sedgwick     6,660 18,161     Edmonson     7,995                                         23,900
Gray       6,640 20,210         Seward       6,640 20,210     Elliott      7,608                                         22,247
Greeley    7,246 21,412         Shawnee      7,004 19,947     Estill       6,923                                         19,939
Greenwood  6,660 18,161         Sheridan     7,246 21,412     Fayette      6,923                                         19,939
Hamilton   6,640 20,210         Sherman      7,246 21,412     Fleming      7,608                                         22,247
Harper     6,660 18,161         Smith        7,246 21,412     Floyd        8,511                                         23,588
Harvey     6,660 18,161         Stafford     6,640 20,210     Franklin     6,923                                         19,939
Haskell    6,640 20,210         Stanton      6,640 20,210     Fulton       9,237                                         20,839

2023 Average Premium Tables                  -17-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Gallatin   6,901 20,870 Ohio             8,681 23,593         Franklin         8,275                                     20,521
Garrard    6,923 19,939 Oldham           7,219 20,556         Grant            8,797                                     22,437
Grant      6,901 20,870 Owen             6,923 19,939         Iberia           7,541                                     20,453
Graves     9,237 20,839 Owsley           8,511 23,588         Iberville        8,072                                     21,892
Grayson    7,219 20,556 Pendleton        6,901 20,870         Jackson          8,275                                     20,521
Green      7,995 23,900 Perry            8,511 23,588         Jefferson        7,665                                     21,666
Greenup    7,608 22,247 Pike             8,511 23,588         Jefferson Davis  8,459                                     21,861
Hancock    8,681 23,593 Powell           6,923 19,939         Lafayette        7,541                                     20,453
Hardin     7,219 20,556 Pulaski          7,995 23,900         Lafourche        7,692                                     20,542
Harlan     8,511 23,588 Robertson        7,608 22,247         LaSalle          8,797                                     22,437
Harrison   6,923 19,939 Rockcastle       6,923 19,939         Lincoln          8,275                                     20,521
Hart       7,995 23,900 Rowan            7,608 22,247         Livingston       8,072                                     21,892
Henderson  8,681 23,593 Russell          7,995 23,900         Madison          8,275                                     20,521
Henry      7,219 20,556 Scott            6,923 19,939         Morehouse        8,275                                     20,521
Hickman    9,237 20,839 Shelby           7,219 20,556         Natchitoches     7,834                                     21,179
Hopkins    8,681 23,593 Simpson          7,995 23,900         Orleans          7,665                                     21,666
Jackson    6,923 19,939 Spencer          7,219 20,556         Ouachita         8,275                                     20,521
Jefferson  7,219 20,556 Taylor           7,995 23,900         Plaquemines      7,665                                     21,666
Jessamine  6,923 19,939 Todd             8,681 23,593         Pointe Coupee    8,072                                     21,892
Johnson    8,511 23,588 Trigg            8,681 23,593         Rapides          8,797                                     22,437
Kenton     6,901 20,870 Trimble          7,219 20,556         Red River        7,834                                     21,179
Knott      8,511 23,588 Union            8,681 23,593         Richland         8,275                                     20,521
Knox       8,511 23,588 Warren           7,995 23,900         Sabine           7,834                                     21,179
LaRue      7,219 20,556 Washington       7,219 20,556         St. Bernard      7,665                                     21,666
Laurel     8,511 23,588 Wayne            7,995 23,900         St. Charles      7,665                                     21,666
Lawrence   7,608 22,247 Webster          8,681 23,593         St. Helena       8,072                                     21,892
Lee        8,511 23,588 Whitley          8,511 23,588         St. James        7,665                                     21,666
Leslie     8,511 23,588 Wolfe            8,511 23,588         St. John Baptist 7,665                                     21,666
Letcher    8,511 23,588 Woodford         6,923 19,939         St. Landry       7,541                                     20,453
Lewis      7,608 22,247                                       St. Martin       7,541                                     20,453
Lincoln    6,923 19,939 Louisiana                             St. Mary         7,541                                     20,453
Livingston 9,237 20,839                  Employee- Dependent, St. Tammany      7,665                                     21,666
Logan      7,995 23,900 Parish           Only  Family, etc.   Tangipahoa       8,072                                     21,892
Lyon       9,237 20,839 Acadia           7,541 20,453         Tensas           8,275                                     20,521
Madison    6,923 19,939 Allen            8,459 21,861         Terrebonne       7,692                                     20,542
Magoffin   8,511 23,588 Ascension        8,072 21,892         Union            8,275                                     20,521
Marion     7,219 20,556 Assumption       7,692 20,542         Vermilion        7,541                                     20,453
Marshall   9,237 20,839 Avoyelles        8,797 22,437         Vernon           8,797                                     22,437
Martin     8,511 23,588 Beauregard       8,459 21,861         Washington       8,072                                     21,892
Mason      7,608 22,247 Bienville        7,834 21,179         Webster          7,834                                     21,179
McCracken  9,237 20,839 Bossier          7,834 21,179         West Baton Rouge 8,072                                     21,892
McCreary   7,995 23,900 Caddo            7,834 21,179         West Carroll     8,275                                     20,521
McLean     8,681 23,593 Calcasieu        8,459 21,861         West Feliciana   8,072                                     21,892
Meade      7,219 20,556 Caldwell         8,275 20,521         Winn             8,797                                     22,437
Menifee    7,608 22,247 Cameron          8,459 21,861
Mercer     6,923 19,939 Catahoula        8,797 22,437         Maine
Metcalfe   7,995 23,900 Claiborne        7,834 21,179                          Employee- Dependent,
Monroe     7,995 23,900 Concordia        8,797 22,437         County           Only                                      Family, etc.
Montgomery 6,923 19,939 DeSoto           7,834 21,179         Androscoggin     8,045                                     22,601
Morgan     7,608 22,247 East Baton Rouge 8,072 21,892         Aroostook        9,703                                     24,940
Muhlenberg 8,681 23,593 East Carroll     8,275 20,521         Cumberland       7,735                                     22,574
Nelson     7,219 20,556 East Feliciana   8,072 21,892         Franklin         8,045                                     22,601
Nicholas   6,923 19,939 Evangeline       7,541 20,453         Hancock          9,703                                     24,940

                                         -18-                 2023 Average Premium Tables

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Kennebec        7,517  20,158        Norfolk        9,358 26,811         Lenawee      7,587                              22,510
Knox            7,517  20,158        Plymouth       9,361 25,875         Livingston   7,587                              22,510
Lincoln         7,517  20,158        Suffolk        9,358 26,811         Luce         9,363                              22,114
Oxford          7,517  20,158        Worcester      8,989 25,350         Mackinac     8,510                              22,856
Penobscot       8,045  22,601                                            Macomb       7,838                              22,752
Piscataquis     8,045  22,601        Michigan                            Manistee     7,203                              21,345
Sagadahoc       7,735  22,574                       Employee- Dependent, Marquette    9,363                              22,114
Somerset        8,045  22,601        County         Only  Family, etc.   Mason        7,097                              21,254
Waldo           8,045  22,601        Alcona         8,510 22,856         Mecosta      7,097                              21,254
Washington      9,703  24,940        Alger          9,363 22,114         Menominee    9,363                              22,114
York            7,735  22,574        Allegan        7,197 21,587         Midland      7,425                              21,232
                                     Alpena         8,510 22,856         Missaukee    7,203                              21,345
Maryland                             Antrim         7,203 21,345         Monroe       8,584                              24,261
                Employee- Dependent, Arenac         7,898 20,833         Montcalm     7,097                              21,254
County          Only   Family, etc.  Baraga         9,363 22,114         Montmorency  8,510                              22,856
Allegany        8,282  24,040        Barry          7,197 21,587         Muskegon     7,097                              21,254
Anne Arundel    8,273  22,894        Bay            7,898 20,833         Newaygo      7,097                              21,254
Baltimore       8,273  22,894        Benzie         7,203 21,345         Oakland      7,838                              22,752
Baltimore City  8,273  22,894        Berrien        8,527 24,805         Oceana       7,097                              21,254
Calvert         8,337  21,174        Branch         8,488 22,633         Ogemaw       8,510                              22,856
Caroline        8,337  21,174        Calhoun        8,488 22,633         Ontonagon    9,363                              22,114
Carroll         8,282  24,040        Cass           8,527 24,805         Osceola      7,097                              21,254
Cecil           8,337  21,174        Charlevoix     7,203 21,345         Oscoda       8,510                              22,856
Charles         8,337  21,174        Cheboygan      8,510 22,856         Otsego       8,510                              22,856
Dorchester      8,337  21,174        Chippewa       8,510 22,856         Ottawa       7,097                              21,254
Frederick       8,282  24,040        Clare          7,425 21,232         Presque Isle 8,510                              22,856
Garrett         8,282  24,040        Clinton        8,521 21,466         Roscommon    8,510                              22,856
Harford         8,273  22,894        Crawford       8,510 22,856         Saginaw      7,898                              20,833
Howard          8,273  22,894        Delta          9,363 22,114         Sanilac      8,709                              21,559
Kent            8,337  21,174        Dickinson      9,363 22,114         Schoolcraft  9,363                              22,114
Montgomery      8,718  25,697        Eaton          8,521 21,466         Shiawassee   8,060                              19,416
Prince George’s 8,718  25,697        Emmet          7,203 21,345         St. Clair    7,875                              22,787
Queen Anne’s    8,337  21,174        Genesee        8,060 19,416         St. Joseph   8,527                              24,805
Somerset        8,337  21,174        Gladwin        7,425 21,232         Tuscola      8,709                              21,559
St. Mary’s      8,337  21,174        Gogebic        9,363 22,114         Van Buren    8,527                              24,805
Talbot          8,337  21,174        Grand Traverse 7,203 21,345         Washtenaw    7,587                              22,510
Washington      8,282  24,040        Gratiot        7,898 20,833         Wayne        8,584                              24,261
Wicomico        8,337  21,174        Hillsdale      8,521 21,466         Wexford      7,203                              21,345
Worcester       8,337  21,174        Houghton       9,363 22,114
                                     Huron          8,709 21,559         Minnesota
Massachusetts                        Ingham         8,521 21,466                      Employee- Dependent,
                Employee- Dependent, Ionia          7,097 21,254         County       Only                               Family, etc.
County          Only   Family, etc.  Iosco          8,510 22,856         Aitkin       8,499                              22,222
Barnstable      11,191 27,157        Iron           9,363 22,114         Anoka        8,198                              23,928
Berkshire       8,363  24,733        Isabella       7,425 21,232         Becker       8,286                              23,575
Bristol         9,361  25,875        Jackson        8,521 21,466         Beltrami     8,499                              22,222
Dukes           11,191 27,157        Kalamazoo      8,488 22,633         Benton       8,198                              23,928
Essex           9,148  25,727        Kalkaska       7,203 21,345         Big Stone    9,311                              21,521
Franklin        8,363  24,733        Kent           7,097 21,254         Blue Earth   10,352                             21,766
Hampden         8,363  24,733        Keweenaw       9,363 22,114         Brown        8,725                              22,580
Hampshire       8,363  24,733        Lake           7,097 21,254         Carlton      8,693                              21,889
Middlesex       9,358  26,811        Lapeer         8,060 19,416         Carver       8,198                              23,928
Nantucket       11,191 27,157        Leelanau       7,203 21,345         Cass         8,499                              22,222

2023 Average Premium Tables                         -19-

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Chippewa          9,311  21,521 Renville        9,311  21,521        Humphreys       6,958                               18,688
Chisago           8,499  22,222 Rice            10,352 21,766        Issaquena       6,958                               18,688
Clay              8,286  23,575 Rock            8,725  22,580        Itawamba        7,340                               18,912
Clearwater        7,342  23,307 Roseau          8,499  22,222        Jackson         7,844                               23,137
Cook              8,693  21,889 Scott           8,198  23,928        Jasper          6,958                               18,688
Cottonwood        8,725  22,580 Sherburne       8,198  23,928        Jefferson       6,958                               18,688
Crow Wing         8,499  22,222 Sibley          9,311  21,521        Jefferson Davis 6,958                               18,688
Dakota            8,198  23,928 St. Louis       8,693  21,889        Jones           7,522                               17,322
Dodge             8,999  23,347 Stearns         8,198  23,928        Kemper          6,958                               18,688
Douglas           8,286  23,575 Steele          8,999  23,347        Lafayette       6,958                               18,688
Faribault         10,352 21,766 Stevens         8,286  23,575        Lamar           7,522                               17,322
Fillmore          8,999  23,347 Swift           9,311  21,521        Lauderdale      6,958                               18,688
Freeborn          8,999  23,347 Todd            8,499  22,222        Lawrence        6,958                               18,688
Goodhue           8,999  23,347 Traverse        8,286  23,575        Leake           6,958                               18,688
Grant             8,286  23,575 Wabasha         8,999  23,347        Lee             7,340                               18,912
Hennepin          8,198  23,928 Wadena          8,499  22,222        Leflore         6,958                               18,688
Houston           8,999  23,347 Waseca          10,352 21,766        Lincoln         6,958                               18,688
Hubbard           8,499  22,222 Washington      8,198  23,928        Lowndes         6,958                               18,688
Isanti            8,499  22,222 Watonwan        10,352 21,766        Madison         7,262                               17,857
Itasca            8,693  21,889 Wilkin          8,286  23,575        Marion          6,958                               18,688
Jackson           8,725  22,580 Winona          8,999  23,347        Marshall        6,877                               23,091
Kanabec           8,499  22,222 Wright          8,198  23,928        Monroe          6,958                               18,688
Kandiyohi         9,311  21,521 Yellow Medicine 9,311  21,521        Montgomery      6,958                               18,688
Kittson           7,342  23,307                                      Neshoba         6,958                               18,688
Koochiching       8,693  21,889 Mississippi                          Newton          6,958                               18,688
Lac qui Parle     9,311  21,521                 Employee- Dependent, Noxubee         6,958                               18,688
Lake              8,693  21,889 County          Only   Family, etc.  Oktibbeha       6,958                               18,688
Lake of the Woods 8,693  21,889 Adams           6,958  18,688        Panola          6,958                               18,688
Le Sueur          10,352 21,766 Alcorn          6,958  18,688        Pearl River     7,522                               17,322
Lincoln           8,725  22,580 Amite           6,958  18,688        Perry           7,522                               17,322
Lyon              9,311  21,521 Attala          6,958  18,688        Pike            6,958                               18,688
Mahnomen          7,342  23,307 Benton          7,340  18,912        Pontotoc        7,340                               18,912
Marshall          7,342  23,307 Bolivar         6,958  18,688        Prentiss        6,958                               18,688
Martin            10,352 21,766 Calhoun         6,958  18,688        Quitman         6,958                               18,688
McLeod            9,311  21,521 Carroll         6,958  18,688        Rankin          7,262                               17,857
Meeker            9,311  21,521 Chickasaw       6,958  18,688        Scott           6,958                               18,688
Mille Lacs        8,499  22,222 Choctaw         6,958  18,688        Sharkey         6,958                               18,688
Morrison          8,499  22,222 Claiborne       6,958  18,688        Simpson         7,262                               17,857
Mower             8,999  23,347 Clarke          6,958  18,688        Smith           6,958                               18,688
Murray            8,725  22,580 Clay            6,958  18,688        Stone           7,844                               23,137
Nicollet          10,352 21,766 Coahoma         6,958  18,688        Sunflower       6,958                               18,688
Nobles            8,725  22,580 Copiah          7,262  17,857        Tallahatchie    6,958                               18,688
Norman            7,342  23,307 Covington       6,958  18,688        Tate            6,877                               23,091
Olmsted           8,999  23,347 DeSoto          6,877  23,091        Tippah          7,340                               18,912
Otter Tail        8,286  23,575 Forrest         7,522  17,322        Tishomingo      6,958                               18,688
Pennington        7,342  23,307 Franklin        6,958  18,688        Tunica          6,877                               23,091
Pine              8,499  22,222 George          7,844  23,137        Union           7,340                               18,912
Pipestone         8,725  22,580 Greene          7,522  17,322        Walthall        6,958                               18,688
Polk              7,342  23,307 Grenada         6,958  18,688        Warren          7,262                               17,857
Pope              8,286  23,575 Hancock         7,844  23,137        Washington      6,958                               18,688
Ramsey            8,198  23,928 Harrison        7,844  23,137        Wayne           6,958                               18,688
Red Lake          7,342  23,307 Hinds           7,262  17,857        Webster         6,958                               18,688
Redwood           8,725  22,580 Holmes          6,958  18,688        Wilkinson       6,958                               18,688

                                                -20-                     2023 Average Premium Tables

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Winston        6,958  18,688        Iron        7,282  18,701  St. Francois    7,712                                     20,240
Yalobusha      6,958  18,688        Jackson     8,567  22,493  St. Louis       7,712                                     20,240
Yazoo          6,958  18,688        Jasper      7,152  19,025  St. Louis City  7,712                                     20,240
                                    Jefferson   7,712  20,240  Ste. Genevieve  7,712                                     20,240
Missouri                            Johnson     7,494  19,730  Stoddard        8,348                                     22,895
               Employee- Dependent, Knox        8,548  20,952  Stone           7,843                                     21,502
County         Only   Family, etc.  Laclede     7,843  21,502  Sullivan        8,548                                     20,952
Adair          8,548  20,952        Lafayette   7,494  19,730  Taney           7,843                                     21,502
Andrew         10,197 19,609        Lawrence    7,843  21,502  Texas           7,282                                     18,701
Atchison       10,197 19,609        Lewis       8,548  20,952  Vernon          7,494                                     19,730
Audrain        8,472  21,174        Lincoln     7,712  20,240  Warren          7,712                                     20,240
Barry          7,843  21,502        Linn        8,548  20,952  Washington      7,712                                     20,240
Barton         7,152  19,025        Livingston  10,197 19,609  Wayne           8,348                                     22,895
Bates          7,494  19,730        Macon       8,548  20,952  Webster         7,843                                     21,502
Benton         7,494  19,730        Madison     8,348  22,895  Worth           10,197                                    19,609
Bollinger      8,348  22,895        Maries      8,472  21,174  Wright          7,843                                     21,502
Boone          8,472  21,174        Marion      8,548  20,952
Buchanan       10,197 19,609        McDonald    7,152  19,025  Montana
Butler         8,348  22,895        Mercer      10,197 19,609                  Employee- Dependent,
Caldwell       10,197 19,609        Miller      8,472  21,174  County          Only                                      Family, etc.
Callaway       8,472  21,174        Mississippi 8,348  22,895  Beaverhead      8,693                                     20,347
Camden         8,472  21,174        Moniteau    8,472  21,174  Big Horn        8,693                                     20,347
Cape Girardeau 8,348  22,895        Monroe      8,472  21,174  Blaine          8,693                                     20,347
Carroll        10,197 19,609        Montgomery  8,472  21,174  Broadwater      7,606                                     22,167
Carter         7,282  18,701        Morgan      8,472  21,174  Carbon          8,123                                     22,023
Cass           8,567  22,493        New Madrid  8,348  22,895  Carter          8,693                                     20,347
Cedar          7,843  21,502        Newton      7,152  19,025  Cascade         7,606                                     22,167
Chariton       8,472  21,174        Nodaway     10,197 19,609  Chouteau        7,606                                     22,167
Christian      7,843  21,502        Oregon      7,282  18,701  Custer          8,693                                     20,347
Clark          8,548  20,952        Osage       8,472  21,174  Daniels         8,693                                     20,347
Clay           8,567  22,493        Ozark       7,843  21,502  Dawson          8,693                                     20,347
Clinton        10,197 19,609        Pemiscot    8,348  22,895  Deer Lodge      7,606                                     22,167
Cole           8,472  21,174        Perry       8,348  22,895  Fallon          8,693                                     20,347
Cooper         8,472  21,174        Pettis      7,494  19,730  Fergus          8,693                                     20,347
Crawford       7,282  18,701        Phelps      7,282  18,701  Flathead        7,863                                     20,820
Dade           7,843  21,502        Pike        8,548  20,952  Gallatin        7,606                                     22,167
Dallas         7,843  21,502        Platte      8,567  22,493  Garfield        8,693                                     20,347
Daviess        10,197 19,609        Polk        7,843  21,502  Glacier         8,693                                     20,347
DeKalb         10,197 19,609        Pulaski     7,282  18,701  Golden Valley   8,693                                     20,347
Dent           7,282  18,701        Putnam      8,548  20,952  Granite         8,693                                     20,347
Douglas        7,843  21,502        Ralls       8,548  20,952  Hill            8,693                                     20,347
Dunklin        8,348  22,895        Randolph    8,472  21,174  Jefferson       7,606                                     22,167
Franklin       7,712  20,240        Ray         10,197 19,609  Judith Basin    7,606                                     22,167
Gasconade      8,472  21,174        Reynolds    7,282  18,701  Lake            7,863                                     20,820
Gentry         10,197 19,609        Ripley      7,282  18,701  Lewis and Clark 7,606                                     22,167
Greene         7,843  21,502        Saline      7,494  19,730  Liberty         8,693                                     20,347
Grundy         10,197 19,609        Schuyler    8,548  20,952  Lincoln         8,693                                     20,347
Harrison       10,197 19,609        Scotland    8,548  20,952  Madison         8,693                                     20,347
Henry          7,494  19,730        Scott       8,348  22,895  McCone          8,693                                     20,347
Hickory        7,843  21,502        Shannon     7,282  18,701  Meagher         8,693                                     20,347
Holt           10,197 19,609        Shelby      8,548  20,952  Mineral         8,693                                     20,347
Howard         8,472  21,174        St. Charles 7,712  20,240  Missoula        7,863                                     20,820
Howell         7,282  18,701        St. Clair   7,494  19,730  Musselshell     8,123                                     22,023

2023 Average Premium Tables                     -21-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Park         8,693 20,347         Dodge        7,859 22,206   Seward       9,036                                         24,033
Petroleum    8,693 20,347         Douglas      7,859 22,206   Sheridan     9,129                                         25,388
Phillips     8,693 20,347         Dundy        9,129 25,388   Sherman      8,981                                         26,077
Pondera      8,693 20,347         Fillmore     9,036 24,033   Sioux        9,129                                         25,388
Powder River 8,693 20,347         Franklin     8,981 26,077   Stanton      8,981                                         26,077
Powell       8,693 20,347         Frontier     9,129 25,388   Thayer       9,036                                         24,033
Prairie      8,693 20,347         Furnas       8,981 26,077   Thomas       9,129                                         25,388
Ravalli      8,693 20,347         Gage         9,036 24,033   Thurston     7,859                                         22,206
Richland     8,693 20,347         Garden       9,129 25,388   Valley       8,981                                         26,077
Roosevelt    8,693 20,347         Garfield     8,981 26,077   Washington   7,859                                         22,206
Rosebud      8,693 20,347         Gosper       8,981 26,077   Wayne        8,981                                         26,077
Sanders      8,693 20,347         Grant        9,129 25,388   Webster      8,981                                         26,077
Sheridan     8,693 20,347         Greeley      8,981 26,077   Wheeler      8,981                                         26,077
Silver Bow   7,606 22,167         Hall         8,981 26,077   York         9,036                                         24,033
Stillwater   8,123 22,023         Hamilton     8,981 26,077
Sweet Grass  8,123 22,023         Harlan       8,981 26,077   Nevada
Teton        7,606 22,167          Hayes       9,129 25,388                Employee- Dependent,
Toole        8,693 20,347         Hitchcock    9,129 25,388   County       Only                                          Family, etc.
Treasure     8,693 20,347         Holt         8,981 26,077   Carson City  7,344                                         19,438
Valley       8,693 20,347         Hooker       9,129 25,388   Churchill    7,741                                         23,111
Wheatland    8,693 20,347         Howard       8,981 26,077   Clark        7,204                                         20,646
Wibaux       8,693 20,347         Jefferson    9,036 24,033   Douglas      7,344                                         19,438
Yellowstone  8,123 22,023         Johnson      9,036 24,033   Elko         7,741                                         23,111
                                  Kearney      8,981 26,077   Esmeralda    7,741                                         23,111
Nebraska                          Keith        9,129 25,388   Eureka       7,741                                         23,111
             Employee- Dependent, Keya Paha    8,981 26,077   Humboldt     7,741                                         23,111
County       Only  Family, etc.   Kimball      9,129 25,388   Lander       7,741                                         23,111
Adams        8,981 26,077         Knox         8,981 26,077    Lincoln     7,741                                         23,111
Antelope     8,981 26,077         Lancaster    9,036 24,033   Lyon         7,344                                         19,438
Arthur       9,129 25,388         Lincoln      9,129 25,388   Mineral      7,741                                         23,111
Banner       9,129 25,388         Logan        9,129 25,388   Nye          7,204                                         20,646
Blaine       8,981 26,077         Loup         8,981 26,077   Pershing     7,741                                         23,111
Boone        8,981 26,077         Madison      8,981 26,077   Storey       7,344                                         19,438
Box Butte    9,129 25,388         McPherson    9,129 25,388   Washoe       8,331                                         21,180
Boyd         8,981 26,077         Merrick      8,981 26,077   White Pine   7,741                                         23,111
Brown        9,129 25,388         Morrill      9,129 25,388
                                                              New Hampshire
Buffalo      8,981 26,077         Nance        8,981 26,077
Burt         7,859 22,206         Nemaha       9,036 24,033                Employee- Dependent,
Butler       8,981 26,077         Nuckolls     8,981 26,077   County       Only                                          Family, etc.
Cass         7,859 22,206         Otoe         9,036 24,033   All          8,498                                         26,225

Cedar        8,981 26,077         Pawnee       9,036 24,033   New Jersey
Chase        9,129 25,388          Perkins     9,129 25,388
Cherry       9,129 25,388         Phelps       8,981 26,077                Employee- Dependent,
                                                              County       Only                                          Family, etc.
Cheyenne     9,129 25,388         Pierce       8,981 26,077
                                                              All          8,090                                         24,143
Clay         8,981 26,077         Platte       8,981 26,077
Colfax       8,981 26,077         Polk         8,981 26,077   New Mexico
Cuming       8,981 26,077         Red Willow   9,129 25,388
                                                                           Employee- Dependent,
Custer       8,981 26,077         Richardson   9,036 24,033   County       Only                                          Family, etc.
Dakota       8,981 26,077         Rock         8,981 26,077   Bernalillo   7,758                                         21,368
Dawes        9,129 25,388         Saline       9,036 24,033   Catron       9,379                                         29,015
Dawson       8,981 26,077         Sarpy        7,859 22,206   Chaves       9,379                                         29,015
Deuel        9,129 25,388         Saunders     7,859 22,206   Cibola       9,379                                         29,015
Dixon        8,981 26,077         Scotts Bluff 9,129 25,388

                                               -22-               2023 Average Premium Tables

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Colfax      9,379  29,015        Hamilton       9,203  25,195        Bertie      7,967                                   22,994
Curry       9,379  29,015        Herkimer       9,203  25,195        Bladen      7,391                                   23,420
 De Baca    9,379  29,015        Jefferson      9,203  25,195        Brunswick   7,906                                   21,413
 Doña Ana   8,107  20,387        Kings          11,243 29,771        Buncombe    8,305                                   21,752
Eddy        9,379  29,015        Lewis          9,203  25,195        Burke       7,960                                   21,585
Grant       9,379  29,015        Livingston     8,103  20,885        Cabarrus    7,893                                   22,733
Guadalupe   9,379  29,015        Madison        9,203  25,195        Caldwell    7,960                                   21,585
Harding     9,379  29,015        Monroe         8,103  20,885        Camden      7,967                                   22,994
Hidalgo     9,379  29,015        Montgomery     8,439  21,463        Carteret    9,047                                   21,390
Lea         9,379  29,015        Nassau         11,034 28,766        Caswell     7,851                                   25,284
Lincoln     9,379  29,015        New York       11,243 29,771        Catawba     7,960                                   21,585
Los Alamos  9,379  29,015        Niagara        8,449  20,437        Chatham     7,851                                   25,284
Luna        9,379  29,015        Oneida         9,203  25,195        Cherokee    8,305                                   21,752
McKinley    9,379  29,015        Onondaga       9,203  22,260        Chowan      7,967                                   22,994
Mora        9,379  29,015        Ontario        8,103  20,885        Clay        8,305                                   21,752
Otero       9,379  29,015        Orange         10,472 25,016        Cleveland   8,254                                   22,198
Quay        9,379  29,015        Orleans        8,449  20,437        Columbus    7,906                                   21,413
Rio Arriba  9,379  29,015        Oswego         9,203  25,195        Craven      9,047                                   21,390
Roosevelt   9,379  29,015        Otsego         9,203  25,195        Cumberland  7,391                                   23,420
San Juan    7,985  21,236        Putnam         10,472 25,016        Currituck   7,967                                   22,994
San Miguel  9,379  29,015        Queens         11,243 29,771        Dare        9,047                                   21,390
Sandoval    7,758  21,368        Rensselaer     8,439  21,463        Davidson    8,418                                   23,593
Santa Fe    8,139  24,010        Richmond       11,243 29,771        Davie       8,418                                   23,593
Sierra      9,379  29,015        Rockland       11,243 29,771        Duplin      7,906                                   21,413
Socorro     9,379  29,015        Saratoga       8,439  21,463        Durham      7,851                                   25,284
Taos        9,379  29,015        Schenectady    8,439  21,463        Edgecombe   8,970                                   27,984
Torrance    7,758  21,368        Schoharie      8,439  21,463        Forsyth     8,418                                   23,593
Union       9,379  29,015        Schuyler       9,203  22,260        Franklin    7,278                                   22,091
Valencia    7,758  21,368        Seneca         8,103  20,885        Gaston      8,254                                   22,198
                                 St. Lawrence   9,203  25,195        Gates       7,967                                   22,994
New York                         Steuben        9,203  22,260        Graham      8,305                                   21,752
            Employee- Dependent, Suffolk        11,034 28,766        Granville   7,403                                   20,823
County      Only   Family, etc.  Sullivan       10,472 25,016        Greene      8,970                                   27,984
Albany      8,439  21,463        Tioga          9,203  22,260        Guilford    7,650                                   21,582
Allegany    8,449  20,437        Tompkins       9,203  22,260        Halifax     7,967                                   22,994
Bronx       11,243 29,771        Ulster         10,472 25,016        Harnett     7,391                                   23,420
Broome      9,203  22,260        Warren         8,439  21,463        Haywood     8,305                                   21,752
Cattaraugus 8,449  20,437        Washington     8,439  21,463        Henderson   8,305                                   21,752
Cayuga      9,203  22,260        Wayne          8,103  20,885        Hertford    7,967                                   22,994
Chautauqua  8,449  20,437        Westchester    11,243 29,771        Hoke        7,391                                   23,420
Chemung     9,203  22,260        Wyoming        8,449  20,437        Hyde        9,047                                   21,390
Chenango    9,203  25,195        Yates          8,103  20,885        Iredell     7,960                                   21,585
Clinton     9,203  25,195                                            Jackson     8,305                                   21,752
Columbia    8,439  21,463        North Carolina                      Johnston    7,278                                   22,091
Cortland    9,203  22,260                       Employee- Dependent, Jones       9,047                                   21,390
Delaware    10,472 25,016        County         Only   Family, etc.  Lee         7,851                                   25,284
Dutchess    10,472 25,016        Alamance       7,851  25,284        Lenoir      9,047                                   21,390
Erie        8,449  20,437        Alexander      7,960  21,585        Lincoln     8,254                                   22,198
Essex       9,203  25,195        Alleghany      8,494  23,965        Macon       8,305                                   21,752
Franklin    9,203  25,195        Anson          7,893  22,733        Madison     8,305                                   21,752
Fulton      8,439  21,463        Ashe           8,494  23,965        Martin      7,967                                   22,994
Genesee     8,449  20,437        Avery          8,305  21,752        McDowell    8,305                                   21,752
Greene      8,439  21,463        Beaufort       9,047  21,390        Mecklenburg 7,893                                   22,733

2023 Average Premium Tables                     -23-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Mitchell     8,305 21,752         Cavalier      8,478 24,547         Auglaize   8,334                                    21,287
Montgomery   9,310 22,169         Dickey        8,478 24,547         Belmont    7,905                                    19,458
Moore        9,310 22,169         Divide        8,478 24,547         Brown      7,700                                    19,544
Nash         8,970 27,984         Dunn          8,478 24,547         Butler     7,872                                    23,435
New Hanover  7,906 21,413         Eddy          8,478 24,547         Carroll    7,693                                    22,733
Northampton  7,967 22,994         Emmons        8,478 24,547         Champaign  7,552                                    21,207
Onslow       7,906 21,413         Foster        8,478 24,547         Clark      7,552                                    21,207
Orange       7,851 25,284         Golden Valley 8,478 24,547         Clermont   7,700                                    19,544
Pamlico      9,047 21,390         Grand Forks   7,369 23,920         Clinton    7,700                                    19,544
Pasquotank   7,967 22,994         Grant         8,478 24,547         Columbiana 7,575                                    21,064
Pender       7,906 21,413         Griggs        8,478 24,547         Coshocton  7,905                                    19,458
Perquimans   7,967 22,994         Hettinger     8,478 24,547         Crawford   7,799                                    20,711
Person       7,851 25,284         Kidder        8,478 24,547         Cuyahoga   8,331                                    23,234
Pitt         8,970 27,984         La Moure      8,478 24,547         Darke      7,552                                    21,207
Polk         8,305 21,752         Logan         8,478 24,547         Defiance   8,137                                    21,370
Randolph     7,650 21,582         McHenry       8,478 24,547         Delaware   7,351                                    22,087
Richmond     7,391 23,420         McIntosh      8,478 24,547         Erie       8,591                                    22,268
Robeson      7,391 23,420         McKenzie      8,478 24,547         Fairfield  7,351                                    22,087
Rockingham   7,650 21,582         McLean        8,478 24,547         Fayette    7,351                                    22,087
Rowan        7,893 22,733         Mercer        8,478 24,547         Franklin   7,351                                    22,087
Rutherford   8,305 21,752         Morton        8,214 23,849         Fulton     8,137                                    21,370
Sampson      7,391 23,420         Mountrail     8,478 24,547         Gallia     9,816                                    25,764
Scotland     7,391 23,420         Nelson        8,478 24,547         Geauga     8,331                                    23,234
Stanly       7,893 22,733         Oliver        8,478 24,547         Greene     7,552                                    21,207
Stokes       8,418 23,593         Pembina       8,478 24,547         Guernsey   7,905                                    19,458
Surry        8,418 23,593         Pierce        8,478 24,547         Hamilton   7,872                                    23,435
Swain        8,305 21,752         Ramsey        8,478 24,547         Hancock    8,334                                    21,287
Transylvania 8,305 21,752         Ransom        8,478 24,547         Hardin     8,334                                    21,287
Tyrrell      9,047 21,390         Renville      8,478 24,547         Harrison   7,905                                    19,458
Union        7,893 22,733         Richland      8,478 24,547         Henry      8,137                                    21,370
Vance        7,403 20,823         Rolette       8,478 24,547         Highland   7,700                                    19,544
Wake         7,278 22,091         Sargent       8,478 24,547         Hocking    8,183                                    21,428
Warren       7,403 20,823         Sheridan      8,478 24,547         Holmes     6,481                                    20,621
Washington   9,047 21,390         Sioux         8,478 24,547         Huron      8,591                                    22,268
Watauga      8,494 23,965         Slope         8,478 24,547         Jackson    9,816                                    25,764
Wayne        8,970 27,984         Stark         8,478 24,547         Jefferson  7,905                                    19,458
Wilkes       8,494 23,965         Steele        8,478 24,547         Knox       7,351                                    22,087
Wilson       8,970 27,984         Stutsman      8,478 24,547         Lake       8,331                                    23,234
Yadkin       8,418 23,593         Towner        8,478 24,547         Lawrence   9,816                                    25,764
Yancey       8,305 21,752         Traill        8,478 24,547         Licking    7,351                                    22,087
                                  Walsh         8,478 24,547         Logan      7,351                                    22,087
North Dakota                      Ward          8,478 24,547         Lorain     8,331                                    23,234
             Employee- Dependent, Wells         8,478 24,547         Lucas      8,137                                    21,370
County       Only  Family, etc.   Williams      8,478 24,547         Madison    7,351                                    22,087
Adams        8,478 24,547                                            Mahoning   7,575                                    21,064
Barnes       8,478 24,547         Ohio                               Marion     7,861                                    21,747
Benson       8,478 24,547                       Employee- Dependent, Medina     8,141                                    22,928
Billings     8,478 24,547         County        Only  Family, etc.   Meigs      8,183                                    21,428
Bottineau    8,478 24,547         Adams         7,700 19,544         Mercer     8,334                                    21,287
Bowman       8,478 24,547         Allen         8,334 21,287         Miami      7,552                                    21,207
Burke        8,478 24,547         Ashland       8,141 22,928         Monroe     7,905                                    19,458
Burleigh     8,214 23,849         Ashtabula     8,331 23,234         Montgomery 7,552                                    21,207
Cass         7,707 24,039         Athens        8,183 21,428         Morgan     7,905                                    19,458

                                                -24-                      2023 Average Premium Tables

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Morrow     7,861 21,747         Custer       8,126 22,340     Wagoner     8,397                                          22,134
Muskingum  7,905 19,458         Delaware     8,126 22,340     Washington  8,126                                          22,340
Noble      7,905 19,458         Dewey        8,126 22,340     Washita     8,126                                          22,340
Ottawa     8,591 22,268         Ellis        8,126 22,340     Woods       8,126                                          22,340
Paulding   8,334 21,287         Garfield     8,126 22,340     Woodward    8,126                                          22,340
Perry      7,905 19,458         Garvin       8,126 22,340
Pickaway   7,351 22,087         Grady        8,463 21,112     Oregon
Pike       9,816 25,764         Grant        8,126 22,340                 Employee- Dependent,
Portage    8,141 22,928         Greer        8,126 22,340     County      Only                                           Family, etc.
Preble     7,552 21,207         Harmon       8,126 22,340     Baker       9,689                                          24,154
Putnam     8,334 21,287         Harper       8,126 22,340     Benton      7,925                                          21,095
Richland   7,799 20,711         Haskell      8,126 22,340     Clackamas   7,421                                          22,379
Ross       9,816 25,764         Hughes       8,126 22,340     Clatsop     9,288                                          23,313
Sandusky   8,591 22,268         Jackson      8,126 22,340     Columbia    9,288                                          23,313
Scioto     9,816 25,764         Jefferson    8,126 22,340     Coos        9,288                                          23,313
Seneca     8,591 22,268         Johnston     8,126 22,340     Crook       9,689                                          24,154
Shelby     7,552 21,207         Kay          8,126 22,340     Curry       9,288                                          23,313
Stark      7,693 22,733         Kingfisher   8,126 22,340     Deschutes   8,511                                          23,403
Summit     8,141 22,928         Kiowa        8,126 22,340     Douglas     8,028                                          22,230
Trumbull   7,575 21,064         Latimer      8,126 22,340     Gilliam     9,689                                          24,154
Tuscarawas 7,905 19,458         Le Flore     7,472 19,440     Grant       9,689                                          24,154
Union      7,351 22,087         Lincoln      8,463 21,112     Harney      9,689                                          24,154
Van Wert   8,334 21,287         Logan        8,463 21,112     Hood River  9,689                                          24,154
Vinton     9,816 25,764         Love         8,126 22,340     Jackson     8,028                                          22,230
Warren     7,872 23,435         Major        8,126 22,340     Jefferson   9,689                                          24,154
Washington 8,183 21,428         Marshall     8,126 22,340     Josephine   8,028                                          22,230
Wayne      6,481 20,621         Mayes        8,126 22,340     Klamath     8,511                                          23,403
Williams   8,137 21,370         McClain      8,463 21,112     Lake        8,511                                          23,403
Wood       8,137 21,370         McCurtain    8,126 22,340     Lane        7,925                                          21,095
Wyandot    8,591 22,268         McIntosh     8,126 22,340     Lincoln     9,288                                          23,313
                                Murray       8,126 22,340      Linn       7,925                                          21,095
Oklahoma                        Muskogee     8,126 22,340     Malheur     9,689                                          24,154
           Employee- Dependent, Noble        8,126 22,340     Marion      7,547                                          21,686
County     Only  Family, etc.   Nowata       8,126 22,340     Morrow      9,689                                          24,154
Adair      8,126 22,340         Okfuskee     8,126 22,340     Multnomah   7,421                                          22,379
Alfalfa    8,126 22,340         Oklahoma     8,463 21,112     Polk        7,547                                          21,686
Atoka      8,126 22,340         Okmulgee     8,397 22,134     Sherman     9,689                                          24,154
Beaver     8,126 22,340         Osage        8,397 22,134     Tillamook   9,288                                          23,313
Beckham    8,126 22,340         Ottawa       8,126 22,340     Umatilla    9,689                                          24,154
Blaine     8,126 22,340         Pawnee       8,397 22,134     Union       9,689                                          24,154
Bryan      8,126 22,340         Payne        8,126 22,340     Wallowa     9,689                                          24,154
Caddo      8,126 22,340         Pittsburg    8,126 22,340     Wasco       9,689                                          24,154
Canadian   8,463 21,112         Pontotoc     8,126 22,340     Washington  7,421                                          22,379
Carter     8,126 22,340         Pottawatomie 8,126 22,340     Wheeler     9,689                                          24,154
Cherokee   8,126 22,340         Pushmataha   8,126 22,340     Yamhill     7,421                                          22,379
Choctaw    8,126 22,340         Roger Mills  8,126 22,340
                                                              Pennsylvania
Cimarron   8,126 22,340         Rogers       8,397 22,134
Cleveland  8,463 21,112         Seminole     8,126 22,340                 Employee- Dependent,
Coal       8,126 22,340         Sequoyah     7,472 19,440     County      Only                                           Family, etc.
Comanche   7,985 20,401         Stephens     8,126 22,340     Adams       8,983                                          24,095
Cotton     8,126 22,340         Texas        8,126 22,340     Allegheny   8,022                                          22,027
Craig      8,126 22,340         Tillman      8,126 22,340     Armstrong   8,022                                          22,027
Creek      8,397 22,134         Tulsa        8,397 22,134     Beaver      8,022                                          22,027

2023 Average Premium Tables                  -25-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Bedford        8,469 20,575 Susquehanna   8,137 23,020         McCormick    8,590                                        22,973
Berks          8,983 24,095 Tioga         8,137 23,020         Newberry     8,550                                        22,352
Blair          8,469 20,575 Union         8,694 26,717         Oconee       9,341                                        25,843
Bradford       8,137 23,020 Venango       7,425 20,206         Orangeburg   8,291                                        23,112
Bucks          8,596 23,467 Warren        7,425 20,206         Pickens      7,983                                        22,026
Butler         8,022 22,027 Washington    8,022 22,027         Richland     8,074                                        23,003
Cambria        8,469 20,575 Wayne         8,137 23,020         Saluda       8,422                                        22,368
Cameron        7,314 22,737 Westmoreland  8,022 22,027         Spartanburg  7,709                                        22,457
Carbon         8,137 23,020 Wyoming       8,137 23,020         Sumter       7,846                                        20,767
Centre         8,694 26,717 York          8,983 24,095         Union        7,512                                        21,717
Chester        8,596 23,467                                    Williamsburg 7,776                                        22,421
Clarion        7,425 20,206 Rhode Island                       York         7,868                                        22,286
Clearfield     8,469 20,575               Employee- Dependent,
Clinton        8,137 23,020 County        Only  Family, etc.   South Dakota
Columbia       8,694 26,717 All           8,796 24,780                      Employee- Dependent,
Crawford       7,425 20,206                                    County       Only                                         Family, etc.
                            South Carolina
Cumberland     8,863 24,699                                    Aurora       8,365                                        24,641
Dauphin        8,863 24,699               Employee- Dependent, Beadle       7,952                                        23,411
Delaware       8,596 23,467 County        Only  Family, etc.   Bennett      7,735                                        21,478
Elk            7,314 22,737 Abbeville     8,099 22,442         Bon Homme    8,365                                        24,641
Erie           7,425 20,206 Aiken         7,627 21,404         Brookings    7,952                                        23,411
Fayette        8,022 22,027 Allendale     7,955 22,061         Brown        7,952                                        23,411
Forest         7,425 20,206 Anderson      8,023 22,069         Brule        8,365                                        24,641
Franklin       8,863 24,699 Bamberg       7,536 22,564         Buffalo      8,365                                        24,641
Fulton         8,863 24,699 Barnwell      7,463 21,743         Butte        7,735                                        21,478
Greene         8,022 22,027 Beaufort      8,126 21,663         Campbell     7,952                                        23,411
Huntingdon     8,469 20,575 Berkeley      8,717 21,748         Charles Mix  8,365                                        24,641
Indiana        8,022 22,027 Calhoun       7,775 22,009         Clark        7,952                                        23,411
Jefferson      8,469 20,575 Charleston    7,808 22,902         Clay         7,477                                        21,356
Juniata        8,863 24,699 Cherokee      7,663 22,225         Codington    7,952                                        23,411
Lackawanna     8,137 23,020 Chester       8,071 21,886         Corson       7,735                                        21,478
Lancaster      8,983 24,095 Chesterfield  7,988 22,551         Custer       7,735                                        21,478
Lawrence       8,022 22,027 Clarendon     7,369 21,976         Davison      8,365                                        24,641
Lebanon        8,863 24,699 Colleton      8,068 23,075         Day          7,952                                        23,411
Lehigh         8,694 26,717 Darlington    8,319 22,772         Deuel        7,952                                        23,411
Luzerne        8,137 23,020 Dillon        8,040 21,490         Dewey        7,735                                        21,478
Lycoming       8,137 23,020 Dorchester    9,023 22,684         Douglas      8,365                                        24,641
McKean         7,425 20,206 Edgefield     7,449 22,065         Edmunds      7,952                                        23,411
Mercer         7,425 20,206 Fairfield     7,982 22,308         Fall River   7,735                                        21,478
Mifflin        8,694 26,717 Florence      8,165 22,796         Faulk        7,952                                        23,411
Monroe         8,137 23,020 Georgetown    8,100 21,834         Grant        7,952                                        23,411
Montgomery     8,596 23,467 Greenville    8,011 22,390         Gregory      7,735                                        21,478
Montour        8,694 26,717 Greenwood     7,464 22,222         Haakon       7,735                                        21,478
Northampton    8,694 26,717 Hampton       8,305 22,455         Hamlin       7,952                                        23,411
Northumberland 8,694 26,717 Horry         7,496 22,581         Hand         8,365                                        24,641
Perry          8,863 24,699 Jasper        7,826 22,874         Hanson       8,365                                        24,641
Philadelphia   8,596 23,467 Kershaw       8,349 22,207         Harding      7,735                                        21,478
Pike           8,137 23,020 Lancaster     8,029 21,741         Hughes       8,365                                        24,641
Potter         7,314 22,737 Laurens       7,684 21,804         Hutchinson   8,365                                        24,641
Schuylkill     8,694 26,717 Lee           7,814 22,307         Hyde         8,365                                        24,641
Snyder         8,694 26,717 Lexington     8,215 22,393         Jackson      7,735                                        21,478
Somerset       8,469 20,575 Marion        8,491 23,343         Jerauld      8,365                                        24,641
Sullivan       8,137 23,020 Marlboro      8,036 22,442         Jones        7,735                                        21,478

                                          -26-                     2023 Average Premium Tables

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Kingsbury  7,952 23,411         DeKalb     6,672 16,567       Robertson  7,695                                           19,360
Lake       7,477 21,356         Dickson    7,001 18,618       Rutherford 7,695                                           19,360
Lawrence   7,735 21,478         Dyer       7,401 20,883       Scott      6,720                                           17,996
Lincoln    7,477 21,356         Fayette    7,276 18,799       Sequatchie 7,379                                           18,618
Lyman      7,735 21,478         Fentress   6,672 16,567       Sevier     6,720                                           17,996
Marshall   7,952 23,411         Franklin   7,379 18,618       Shelby     7,276                                           18,799
McCook     7,477 21,356         Gibson     7,401 20,883       Smith      6,672                                           16,567
McPherson  7,952 23,411         Giles      7,001 18,618       Stewart    7,001                                           18,618
Meade      7,735 21,478         Grainger   6,720 17,996       Sullivan   7,434                                           18,852
Mellette   7,735 21,478         Greene     7,434 18,852       Sumner     7,695                                           19,360
Miner      8,365 24,641         Grundy     7,379 18,618       Tipton     7,276                                           18,799
Minnehaha  7,477 21,356         Hamblen    6,720 17,996       Trousdale  7,695                                           19,360
Moody      7,477 21,356         Hamilton   7,379 18,618       Unicoi     7,434                                           18,852
Pennington 7,735 21,478         Hancock    7,434 18,852       Union      6,720                                           17,996
Perkins    7,735 21,478         Hardeman   7,401 20,883       Van Buren  6,672                                           16,567
Potter     7,952 23,411         Hardin     7,401 20,883       Warren     6,672                                           16,567
Roberts    7,952 23,411         Hawkins    7,434 18,852       Washington 7,434                                           18,852
Sanborn    8,365 24,641         Haywood    7,276 18,799       Wayne      7,001                                           18,618
Shannon    7,735 21,478         Henderson  7,401 20,883       Weakley    7,401                                           20,883
Spink      7,952 23,411         Henry      7,401 20,883       White      6,672                                           16,567
Stanley    7,735 21,478         Hickman    7,001 18,618       Williamson 7,695                                           19,360
Sully      8,365 24,641         Houston    7,001 18,618       Wilson     7,695                                           19,360
Todd       7,735 21,478         Humphreys  7,001 18,618
Tripp      7,735 21,478         Jackson    6,672 16,567       Texas
Turner     7,477 21,356         Jefferson  6,720 17,996                  Employee- Dependent,
Union      7,477 21,356         Johnson    7,434 18,852       County     Only                                            Family, etc.
Walworth   7,952 23,411         Knox       6,720 17,996       Anderson   7,822                                           20,066
Yankton    8,365 24,641         Lake       7,401 20,883       Andrews    7,822                                           20,066
Ziebach    7,735 21,478         Lauderdale 7,276 18,799       Angelina   7,822                                           20,066
                                Lawrence   7,001 18,618       Aransas    8,102                                           26,628
Tennessee                       Lewis      7,001 18,618       Archer     8,440                                           20,716
           Employee- Dependent, Lincoln    7,001 18,618       Armstrong  10,030                                          23,705
County     Only  Family, etc.   Loudon     6,720 17,996       Atascosa   7,665                                           18,955
Anderson   6,720 17,996         Macon      6,672 16,567       Austin     7,250                                           22,662
Bedford    7,001 18,618         Madison    7,401 20,883       Bailey     7,822                                           20,066
Benton     7,401 20,883         Marion     7,379 18,618       Bandera    7,665                                           18,955
Bledsoe    7,379 18,618         Marshall   7,001 18,618       Bastrop    7,061                                           20,191
Blount     6,720 17,996         Maury      7,001 18,618       Baylor     7,822                                           20,066
Bradley    7,379 18,618         McMinn     7,379 18,618       Bee        7,822                                           20,066
Campbell   6,720 17,996         McNairy    7,401 20,883       Bell       8,124                                           18,547
Cannon     6,672 16,567         Meigs      7,379 18,618       Bexar      7,665                                           18,955
Carroll    7,401 20,883         Monroe     6,720 17,996       Blanco     7,822                                           20,066
Carter     7,434 18,852         Montgomery 7,695 19,360       Borden     7,822                                           20,066
Cheatham   7,695 19,360         Moore      7,001 18,618       Bosque     7,822                                           20,066
Chester    7,401 20,883         Morgan     6,720 17,996       Bowie      7,368                                           20,522
Claiborne  6,720 17,996         Obion      7,401 20,883       Brazoria   7,250                                           22,662
Clay       6,672 16,567         Overton    6,672 16,567       Brazos     7,118                                           20,305
Cocke      6,720 17,996         Perry      7,001 18,618       Brewster   7,822                                           20,066
Coffee     7,001 18,618         Pickett    6,672 16,567       Briscoe    7,822                                           20,066
Crockett   7,401 20,883         Polk       7,379 18,618       Brooks     7,822                                           20,066
Cumberland 6,672 16,567         Putnam     6,672 16,567       Brown      7,822                                           20,066
Davidson   7,695 19,360         Rhea       7,379 18,618       Burleson   7,118                                           20,305
Decatur    7,401 20,883         Roane      6,720 17,996       Burnet     7,822                                           20,066

2023 Average Premium Tables                -27-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Caldwell      7,061  20,191 Freestone  7,822  20,066          Kimble      7,822                                          20,066
Calhoun       8,198  21,897 Frio       7,822  20,066          King        7,822                                          20,066
Callahan      7,456  20,335 Gaines     7,822  20,066          Kinney      7,822                                          20,066
Cameron       6,716  18,893 Galveston  7,250  22,662          Kleberg     7,822                                          20,066
Camp          7,822  20,066 Garza      7,822  20,066          Knox        7,822                                          20,066
Carson        10,030 23,705 Gillespie  7,822  20,066          Lamar       7,822                                          20,066
Cass          7,822  20,066 Glasscock  7,822  20,066          Lamb        7,822                                          20,066
Castro        7,822  20,066 Goliad     8,198  21,897          Lampasas    8,124                                          18,547
Chambers      7,250  22,662 Gonzales   7,822  20,066          LaSalle     7,822                                          20,066
Cherokee      7,822  20,066 Gray       7,822  20,066          Lavaca      7,822                                          20,066
Childress     7,822  20,066 Grayson    7,707  19,921          Lee         7,822                                          20,066
Clay          8,440  20,716 Gregg      6,632  22,987          Leon        7,822                                          20,066
Cochran       7,822  20,066 Grimes     7,822  20,066          Liberty     7,250                                          22,662
Coke          7,822  20,066 Guadalupe  7,665  18,955          Limestone   7,822                                          20,066
Coleman       7,822  20,066 Hale       7,822  20,066          Lipscomb    7,822                                          20,066
Collin        7,978  22,164 Hall       7,822  20,066          Live Oak    7,822                                          20,066
Collingsworth 7,822  20,066 Hamilton   7,822  20,066          Llano       7,822                                          20,066
Colorado      7,822  20,066 Hansford   7,822  20,066          Loving      7,822                                          20,066
Comal         7,665  18,955 Hardeman   7,822  20,066          Lubbock     7,143                                          21,917
Comanche      7,822  20,066 Hardin     9,052  22,480          Lynn        7,822                                          20,066
Concho        7,822  20,066 Harris     7,250  22,662          Madison     7,822                                          20,066
Cooke         7,822  20,066 Harrison   7,822  20,066          Marion      7,822                                          20,066
Coryell       8,124  18,547 Hartley    7,822  20,066          Martin      7,822                                          20,066
Cottle        7,822  20,066 Haskell    7,822  20,066          Mason       7,822                                          20,066
Crane         7,822  20,066 Hays       7,061  20,191          Matagorda   7,822                                          20,066
Crockett      7,822  20,066 Hemphill   7,822  20,066          Maverick    7,822                                          20,066
Crosby        7,143  21,917 Henderson  7,822  20,066          McCulloch   7,822                                          20,066
Culberson     7,822  20,066 Hidalgo    8,613  21,323          McLennan    5,891                                          17,785
Dallam        7,822  20,066 Hill       7,822  20,066          McMullen    7,822                                          20,066
Dallas        7,978  22,164 Hockley    7,822  20,066          Medina      7,665                                          18,955
Dawson        7,822  20,066 Hood       7,822  20,066          Menard      7,822                                          20,066
Deaf Smith    7,822  20,066 Hopkins    7,822  20,066          Midland     6,913                                          22,892
Delta         7,978  22,164 Houston    7,822  20,066          Milam       7,822                                          20,066
Denton        7,978  22,164 Howard     7,822  20,066          Mills       7,822                                          20,066
DeWitt        7,822  20,066 Hudspeth   7,822  20,066          Mitchell    7,822                                          20,066
Dickens       7,822  20,066 Hunt       7,978  22,164          Montague    7,822                                          20,066
Dimmit        7,822  20,066 Hutchinson 7,822  20,066          Montgomery  7,250                                          22,662
Donley        7,822  20,066 Irion      10,151 23,008          Moore       7,822                                          20,066
Duval         7,822  20,066 Jack       7,822  20,066          Morris      7,822                                          20,066
Eastland      7,822  20,066 Jackson    7,822  20,066          Motley      7,822                                          20,066
Ector         8,911  19,166 Jasper     7,822  20,066          Nacogdoches 7,822                                          20,066
Edwards       7,822  20,066 Jeff Davis 7,822  20,066          Navarro     7,822                                          20,066
El Paso       7,581  16,149 Jefferson  9,052  22,480          Newton      7,822                                          20,066
Ellis         7,978  22,164 Jim Hogg   7,822  20,066          Nolan       7,822                                          20,066
Erath         7,822  20,066 Jim Wells  7,822  20,066          Nueces      8,102                                          26,628
Falls         7,822  20,066 Johnson    7,978  22,164          Ochiltree   7,822                                          20,066
Fannin        7,822  20,066 Jones      7,456  20,335          Oldham      7,822                                          20,066
Fayette       7,822  20,066 Karnes     7,822  20,066          Orange      9,052                                          22,480
Fisher        7,822  20,066 Kaufman    7,978  22,164          Palo Pinto  7,822                                          20,066
Floyd         7,822  20,066 Kendall    7,665  18,955          Panola      7,822                                          20,066
Foard         7,822  20,066 Kenedy     7,822  20,066          Parker      7,978                                          22,164
Fort Bend     7,250  22,662 Kent       7,822  20,066          Parmer      7,822                                          20,066
Franklin      7,822  20,066 Kerr       7,822  20,066          Pecos       7,822                                          20,066

                                       -28-                       2023 Average Premium Tables

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Polk          7,822  20,066 Webb       8,091 21,227           Virginia
Potter        10,030 23,705 Wharton    7,822 20,066                                 Employee- Dependent,
Presidio      7,822  20,066 Wheeler    7,822 20,066           County                Only                                 Family, etc.
Rains         7,822  20,066 Wichita    8,440 20,716           Accomack              7,539                                20,308
Randall       10,030 23,705 Wilbarger  7,822 20,066           Albemarle             8,974                                21,460
Reagan        7,822  20,066 Willacy    7,822 20,066           Alexandria City       8,021                                23,327
Real          7,822  20,066 Williamson 7,061 20,191           Alleghany             7,539                                20,308
Red River     7,822  20,066 Wilson     7,665 18,955           Amelia                7,693                                22,408
Reeves        7,822  20,066 Winkler    7,822 20,066           Amherst               6,642                                20,171
Refugio       7,822  20,066 Wise       7,978 22,164           Appomattox            6,642                                20,171
Roberts       7,822  20,066 Wood       7,822 20,066           Arlington             8,021                                23,327
Robertson     7,118  20,305 Yoakum     7,822 20,066           Augusta               7,539                                20,308
Rockwall      7,978  22,164 Young      7,822 20,066           Bath                  7,539                                20,308
Runnels       7,822  20,066 Zapata     7,822 20,066           Bedford               6,642                                20,171
Rusk          6,632  22,987 Zavala     7,822 20,066           Bedford City          6,642                                20,171
Sabine        7,822  20,066                                   Bland                 7,539                                20,308
San Augustine 7,822  20,066 Utah                              Botetourt             8,194                                22,437
San Jacinto   7,250  22,662            Employee- Dependent,   Bristol City          7,843                                19,493
San Patricio  8,102  26,628 County     Only  Family, etc.     Brunswick             7,539                                20,308
San Saba      7,822  20,066 Beaver     7,720 23,521           Buchanan              7,539                                20,308
Schleicher    7,822  20,066 Box Elder  7,158 22,242           Buckingham            7,539                                20,308
Scurry        7,822  20,066 Cache      8,509 23,989           Buena Vista City      7,539                                20,308
Shackelford   7,822  20,066 Carbon     7,720 23,521           Campbell              6,642                                20,171
Shelby        7,822  20,066 Daggett    7,720 23,521           Caroline              7,693                                22,408
Sherman       7,822  20,066 Davis      7,291 22,868           Carroll               7,539                                20,308
Smith         7,669  22,893 Duchesne   7,720 23,521           Charles City          7,693                                22,408
Somervell     7,822  20,066 Emery      7,720 23,521           Charlotte             7,539                                20,308
Starr         7,822  20,066 Garfield   7,720 23,521           Charlottesville City  8,974                                21,460
Stephens      7,822  20,066 Grand      7,720 23,521           Chesapeake City       7,782                                21,119
Sterling      7,822  20,066 Iron       9,091 22,531           Chesterfield          7,693                                22,408
Stonewall     7,822  20,066 Juab       7,720 23,521           Clarke                8,021                                23,327
Sutton        7,822  20,066 Kane       7,720 23,521           Colonial Heights City 7,693                                22,408
Swisher       7,822  20,066 Millard    7,720 23,521           Covington City        7,539                                20,308
Tarrant       7,978  22,164 Morgan     7,158 22,242           Craig                 8,194                                22,437
Taylor        7,456  20,335 Piute      7,720 23,521           Culpeper              7,539                                20,308
Terrell       7,822  20,066 Rich       8,509 23,989           Cumberland            7,693                                22,408
Terry         7,822  20,066 Salt Lake  7,291 22,868           Danville City         8,956                                21,176
Throckmorton  7,822  20,066 San Juan   7,720 23,521           Dickenson             7,539                                20,308
Titus         7,822  20,066 Sanpete    7,720 23,521           Dinwiddie             7,693                                22,408
Tom Green     10,151 23,008 Sevier     7,720 23,521           Emporia City          7,539                                20,308
Travis        7,061  20,191 Summit     7,291 22,868           Essex                 7,539                                20,308
Trinity       7,822  20,066 Tooele     7,291 22,868           Fairfax               8,021                                23,327
Tyler         7,822  20,066 Uintah     7,720 23,521           Fairfax City          8,021                                23,327
Upshur        6,632  22,987 Utah       6,933 22,542           Falls Church City     8,021                                23,327
Upton         7,822  20,066 Wasatch    7,291 22,868           Fauquier              8,021                                23,327
Uvalde        7,822  20,066 Washington 9,091 22,531           Floyd                 7,539                                20,308
Val Verde     7,822  20,066 Wayne      7,720 23,521           Fluvanna              8,974                                21,460
Van Zandt     7,822  20,066 Weber      7,158 22,242           Franklin              8,194                                22,437
Victoria      8,198  21,897                                   Franklin City         7,539                                20,308
                            Vermont
Walker        7,822  20,066                                   Frederick             8,090                                21,890
Waller        7,250  22,662            Employee- Dependent,   Fredericksburg City   8,021                                23,327
Ward          7,822  20,066 County     Only  Family, etc.     Galax City            7,539                                20,308
Washington    7,822  20,066 All        8,460 23,240           Giles                 6,887                                20,744

2023 Average Premium Tables            -29-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Gloucester         7,782 21,119 Radford City        6,887 20,744         Kittitas     7,672                              22,822
Goochland          7,693 22,408 Rappahannock        7,539 20,308         Klickitat    7,145                              20,391
Grayson            7,539 20,308 Richmond            7,539 20,308         Lewis        7,967                              20,803
Greene             8,974 21,460 Richmond City       7,693 22,408         Lincoln      7,417                              19,788
Greensville        7,539 20,308 Roanoke             8,194 22,437         Mason        7,967                              20,803
Halifax            7,539 20,308 Roanoke City        8,194 22,437         Okanogan     7,672                              22,822
Hampton City       7,782 21,119 Rockbridge          7,539 20,308         Pacific      7,967                              20,803
Hanover            7,693 22,408 Rockingham          7,253 21,742         Pend Oreille 7,417                              19,788
Harrisonburg City  7,253 21,742 Russell             7,539 20,308         Pierce       7,967                              20,803
Henrico            7,693 22,408 Salem City          8,194 22,437         San Juan     7,967                              20,803
Henry              7,539 20,308 Scott               7,843 19,493         Skagit       7,967                              20,803
Highland           7,539 20,308 Shenandoah          7,539 20,308         Skamania     7,145                              20,391
Hopewell City      7,693 22,408 Smyth               7,539 20,308         Snohomish    7,967                              20,803
Isle of Wight      7,782 21,119 Southampton         7,539 20,308         Spokane      7,417                              19,788
James City         7,782 21,119 Spotsylvania        8,021 23,327         Stevens      7,417                              19,788
King and Queen     7,693 22,408 Stafford            8,021 23,327         Thurston     7,967                              20,803
King George        7,539 20,308 Staunton City       7,539 20,308         Wahkiakum    7,967                              20,803
King William       7,693 22,408 Suffolk City        7,782 21,119         Walla Walla  7,672                              22,822
Lancaster          7,539 20,308 Surry               7,782 21,119         Whatcom      7,967                              20,803
Lee                7,539 20,308 Sussex              7,693 22,408         Whitman      7,672                              22,822
Lexington City     7,539 20,308 Tazewell            7,539 20,308         Yakima       7,672                              22,822
Loudoun            8,021 23,327 Virginia Beach City 7,782 21,119
Louisa             7,693 22,408 Warren              8,021 23,327         West Virginia
Lunenburg          7,539 20,308 Washington          7,843 19,493                      Employee- Dependent,
Lynchburg City     6,642 20,171 Waynesboro City     7,539 20,308         County       Only                               Family, etc.
Madison            7,539 20,308 Westmoreland        7,539 20,308         Barbour      9,242                              27,010
Manassas City      8,021 23,327 Williamsburg City   7,782 21,119         Berkeley     8,573                              24,140
Manassas Park City 8,021 23,327 Winchester City     8,090 21,890         Boone        8,389                              26,140
Martinsville City  7,539 20,308 Wise                7,539 20,308         Braxton      9,567                              25,392
Mathews            7,782 21,119 Wythe               7,539 20,308         Brooke       8,840                              27,737
Mecklenburg        7,539 20,308 York                7,782 21,119         Cabell       8,675                              25,542
Middlesex          7,539 20,308                                          Calhoun      9,567                              25,392
Montgomery         6,887 20,744 Washington                               Clay         9,567                              25,392
Nelson             8,974 21,460                     Employee- Dependent, Doddridge    9,107                              24,704
New Kent           7,693 22,408 County              Only  Family, etc.   Fayette      9,567                              25,392
Newport News City  7,782 21,119 Adams               7,672 22,822         Gilmer       9,107                              24,704
Norfolk City       7,782 21,119 Asotin              7,672 22,822         Grant        7,539                              24,907
Northampton        7,539 20,308 Benton              7,672 22,822         Greenbrier   9,567                              25,392
Northumberland     7,539 20,308 Chelan              7,672 22,822         Hampshire    7,539                              24,907
Norton City        7,539 20,308 Clallam             7,967 20,803         Hancock      8,840                              27,737
Nottoway           7,539 20,308 Clark               7,145 20,391         Hardy        7,539                              24,907
Orange             7,539 20,308 Columbia            7,672 22,822         Harrison     9,242                              27,010
Page               7,539 20,308 Cowlitz             7,967 20,803         Jackson      9,704                              28,051
Patrick            7,539 20,308 Douglas             7,672 22,822         Jefferson    8,573                              24,140
Petersburg City    7,693 22,408 Ferry               7,417 19,788         Kanawha      10,466                             28,870
Pittsylvania       8,956 21,176 Franklin            7,672 22,822         Lewis        9,107                              24,704
Poquoson           7,782 21,119 Garfield            7,672 22,822         Lincoln      8,389                              26,140
Portsmouth City    7,782 21,119 Grant               7,672 22,822         Logan        8,389                              26,140
Powhatan           7,693 22,408 Grays Harbor        7,967 20,803         Marion       9,107                              24,704
Prince Edward      7,539 20,308 Island              7,967 20,803         Marshall     8,840                              27,737
Prince George      7,693 22,408 Jefferson           7,967 20,803         Mason        8,675                              25,542
Prince William     8,021 23,327 King                7,851 21,509         McDowell     8,389                              26,140
Pulaski            6,887 20,744 Kitsap              7,967 20,803         Mercer       8,780                              21,360

                                                    -30-                 2023 Average Premium Tables

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Mineral    7,539 24,907         Dodge       7,712 22,786      Sawyer      9,003                                          25,622
Mingo      8,389 26,140         Door        7,748 22,230      Shawano     7,748                                          22,230
Monongalia 9,107 24,704         Douglas     9,003 25,622      Sheboygan   7,712                                          22,786
Monroe     8,780 21,360         Dunn        8,268 24,992      St. Croix   9,799                                          25,801
Morgan     7,539 24,907         Eau Claire  8,268 24,992      Taylor      8,104                                          22,602
Nicholas   9,567 25,392         Florence    6,695 21,458      Trempealeau 7,925                                          22,747
Ohio       8,840 27,737         Fond du Lac 7,712 22,786      Vernon      8,133                                          23,995
Pendleton  7,539 24,907         Forest      6,695 21,458      Vilas       6,695                                          21,458
Pleasants  9,704 28,051         Grant       8,133 23,995      Walworth    8,344                                          26,080
Pocahontas 9,242 27,010         Green       8,344 26,080      Washburn    9,003                                          25,622
Preston    9,242 27,010         Green Lake  8,246 29,125      Washington  8,177                                          24,978
Putnam     8,675 25,542         Iowa        8,133 23,995      Waukesha    8,177                                          24,978
Raleigh    8,780 21,360         Iron        6,695 21,458      Waupaca     7,712                                          22,786
Randolph   9,242 27,010         Jackson     7,925 22,747      Waushara    7,712                                          22,786
Ritchie    9,704 28,051         Jefferson   8,344 26,080      Winnebago   7,712                                          22,786
Roane      9,567 25,392         Juneau      8,246 29,125      Wood        9,019                                          25,476
Summers    8,780 21,360         Kenosha     9,382 26,795
Taylor     9,242 27,010         Kewaunee    7,748 22,230      Wyoming
Tucker     9,242 27,010         La Crosse   7,925 22,747                  Employee- Dependent,
Tyler      9,704 28,051         Lafayette   8,133 23,995      County      Only                                           Family, etc.
Upshur     9,242 27,010         Langlade    6,695 21,458      Albany      8,863                                          24,339
Wayne      8,675 25,542         Lincoln     9,019 25,476      Big Horn    8,863                                          24,339
Webster    9,242 27,010         Manitowoc   7,748 22,230      Campbell    8,863                                          24,339
Wetzel     9,107 24,704         Marathon    9,019 25,476      Carbon      8,863                                          24,339
Wirt       9,704 28,051         Marinette   7,748 22,230      Converse    8,863                                          24,339
Wood       9,704 28,051         Marquette   8,246 29,125      Crook       8,863                                          24,339
Wyoming    8,389 26,140         Menomonee   7,748 22,230      Fremont     8,863                                          24,339
                                Milwaukee   7,939 26,745      Goshen      8,863                                          24,339
Wisconsin                       Monroe      7,925 22,747      Hot Springs 8,863                                          24,339
           Employee- Dependent, Oconto      7,748 22,230      Johnson     8,863                                          24,339
County     Only  Family, etc.   Oneida      6,695 21,458      Laramie     8,671                                          22,222
Adams      8,246 29,125         Outagamie   7,712 22,786      Lincoln     8,863                                          24,339
Ashland    9,003 25,622         Ozaukee     8,177 24,978      Natrona     9,630                                          24,281
Barron     8,104 22,602         Pepin       8,268 24,992      Niobrara    8,863                                          24,339
Bayfield   9,003 25,622         Pierce      9,799 25,801      Park        8,863                                          24,339
Brown      7,748 22,230         Polk        9,799 25,801      Platte      8,863                                          24,339
Buffalo    7,925 22,747         Portage     9,019 25,476      Sheridan    8,863                                          24,339
Burnett    9,003 25,622         Price       8,104 22,602      Sublette    8,863                                          24,339
Calumet    7,712 22,786         Racine      9,382 26,795      Sweetwater  8,863                                          24,339
Chippewa   8,268 24,992         Richland    8,246 29,125      Teton       8,863                                          24,339
Clark      8,104 22,602         Rock        8,344 26,080      Uinta       8,863                                          24,339
Columbia   8,344 26,080         Rusk        8,104 22,602      Washakie    8,863                                          24,339
Crawford   8,133 23,995         Sauk        8,246 29,125      Weston      8,863                                          24,339
Dane       7,594 25,699

2023 Average Premium Tables                 -31-