Group Health Broker Benchmarks

Level-Funded Health Plan Adoption Benchmarks (2026)

More than a third of covered workers at small firms are now on level-funded plans. Here is the adoption data, who fits, and what the shift means for a broker’s book and compensation.

Updated: 2026Scope: U.S. small-group marketBasis: KFF EHBS 2025

Level funding, a self-funded structure with stop-loss insurance and fixed monthly payments, has quietly become mainstream in the small-group market. It gives smaller employers self-funded economics (potential refunds in good claims years, federal rather than state benefit mandates) with fully-insured predictability. For brokers, it’s the largest structural shift in the small-group book since the ACA, and it changes both the sales conversation and the compensation model.

37% of small-firm workers In 2025, 37% of covered workers at small firms were enrolled in a level-funded plan (KFF), and 67% of all covered workers are in self-funded arrangements overall (27% at small firms, 80% at large firms).

Table 1: Funding arrangement by firm size

Share of covered workers by funding arrangement. KFF EHBS 2025.
ArrangementSmall firmsLarge firmsAll
Self-funded (all forms)27%80%67%
Level-funded (of small-firm covered workers)37%
Fully-insuredmajority of remainderminority~33%

The two-thirds/one-third split is the headline: two of every three covered workers in America are now in self-funded arrangements. In the small-group segment specifically, level funding is the vehicle, and at 37% of small-firm covered workers it has crossed from alternative to standard option.

Table 2: Who fits level funding

Typical fit profile for level-funded plans, as underwritten in the current market.
FactorGood fitPoor fit
Group size~10–200 employeesUnder ~5 lives
Census healthAverage or betterKnown high claimants
Risk toleranceWants refund upsideWants zero variability
State marketHigh fully-insured ratesCompetitive small-group rates

Table 3: The economics vs. fully-insured

How level funding changes the money flows for employer and broker.
DimensionFully-insuredLevel-funded
Good claims yearCarrier keeps surplusEmployer refund potential
Bad claims yearPremium absorbsStop-loss caps exposure
State premium taxes & mandatesApplyLargely avoided (ERISA)
Broker compensationCarrier-set % of premium% or negotiated PEPM
Data accessLimitedClaims visibility

Table 4: What it does to a broker’s book

The book-level effects of shifting small groups to level funding.
EffectDirectionWhy
Client retentionUpRefund checks and claims data embed the broker
Revenue per groupNeutral to upPEPM negotiability replaces carrier schedule
Renewal defensibilityUpAnnual refund review is a built-in touchpoint
Book value at saleUpStickier revenue commands higher multiples
Servicing complexityUpUnderwriting, stop-loss, claims conversations

Every row but the last is favorable, and the last is the moat: the servicing complexity that makes level funding harder to sell is exactly what makes the client harder for a competitor to poach. A book that shifts its qualifying small groups to level funding is trading a little operational load for retention, negotiated comp, and a higher exit multiple.

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Frequently asked questions

How common are level-funded health plans now?
Per KFF’s 2025 survey, 37% of covered workers at small firms are enrolled in level-funded plans, and 67% of all covered workers are in self-funded arrangements of some form.
What size group fits level funding?
The core market is roughly 10–200 employees with an average-or-better census. Very small groups and groups with known high claimants generally price better fully-insured.
How does level funding change broker compensation?
It moves comp from a carrier-set percent of premium toward negotiable structures, including PEPM fees, and adds an annual refund-review touchpoint that strengthens retention.
    Sources & methodology
  • Adoption figures: KFF, 2025 Employer Health Benefits Survey (37% of small-firm covered workers level-funded; 67% self-funded overall, 27% small / 80% large firms).
  • Fit and economics: standard level-funded underwriting practice and ERISA preemption of state mandates for self-funded arrangements.
  • Note on figures: adoption data is KFF primary. Fit profiles and book effects are market practice, presented directionally.