The latest news on benefits: What's new for 2026
Learn about updates and enhancements for the coming year. Then explore your options in the benefits guide.
Updates to your health care contributions
While Dow continues to bear the majority of costs for your medical and dental coverage, employee contributions are adjusted each year to reflect the overall claims experience within the Dow population and expected medical, dental and pharmacy expenses going forward. They are also the result of general trends in costs for health care, administration and related expenses.
Your contributions for health care coverage may increase for 2026, depending on your plan selection. What you pay depends on your plan and coverage level, so be sure to review your costs when you enroll. If you have more than one option available to you, you could save money by choosing the most cost-effective plan for your situation — including options that may be available to you through your spouse/domestic partner.
Coverage summaries
Review the coverage summaries for an overview of options and contributions for 2026:
You can review your specific health care contributions when you enroll through the Dow U.S. Benefits Site.
Great benefits, great place to work
You receive competitive and comprehensive benefits as part of a valuable Total Rewards package that contributes to making Dow an exceptional place to work.
Over the past year, we have enhanced our benefit offerings by introducing programs like Hinge Health and Transform to help you feel your best. For 2026, we’re pleased to reflect changing needs by offering a new enhanced vision plan with expanded benefits, as well as enhancing MetLife Legal Plan coverage.
As we strive to continue supporting you and your family through our Total Rewards package, we’re also working hard to manage the ever-increasing cost of health care and ensure our programs offer the best value for your dollar. Read more in the Dow Benefits Guide.
New enhanced vision plan
For 2026, you have a second vision coverage option through VSP. This new enhanced plan offers EasyOptions, a flexible benefit that lets you select a valuable upgrade to your coverage. You can choose one of the following:
- Increased frame allowance
- Full coverage for premium or custom progressive lenses
- Full coverage for anti-glare coating
- Increased allowance for contacts
Review the vision summary for more details.
Note: Eligibility for the enhanced vision plan with EasyOptions and other terms may vary for employees who are subject to a collective bargaining agreement.
Medical updates
High Deductible Medical Plan — Embedded individual deductible adjusted based on IRS guidelines
Under the High Deductible Medical Plan, you have an individual deductible level even with family coverage. The embedded deductible may save you money if one individual has major health care needs and others do not. For 2026, the individual embedded deductible under family coverage is $3,400.
Low Deductible Medical Plan — Out-of-pocket maximums updated
Each year, the amounts change to align with Affordable Care Act (ACA) regulations. If your out-of-pocket medical costs reach the maximum amounts below, you will not have to pay out-of-pocket costs for eligible in-network services for the rest of the year:
- Individual: 4% of salary, up to $10,600
- Family: 8% of salary, up to $21,200
Other updates for Aetna medical plan enrollees
- Spend less on your prescriptions: Rx Savings Solutions (RxSS) can help you save money on prescription drugs. This confidential service connects with your Dow-sponsored medical plan to show you lower-cost options for medications you and your family are currently taking. Learn more.
- True Accumulations Program: We're changing how we calculate your annual deductible and out-of-pocket maximum if you use a third-party copay assistance program, commonly referred to as a "manufacturer copay card," when you fill your specialty medications. When you use a copay assistance program, your out-of-pocket cost is reduced to save you money and help you get the medication you need. You can still use these programs to help save money, but any savings or rebates you receive from the manufacturer will no longer count toward your deductible and out-of-pocket maximum. Only the amount you pay out-of-pocket (i.e., the true cost) will apply toward your deductible and out-of-pocket maximum.
- Introducing Aetna Intelligent Matching: Aetna’s Intelligent Matching tool leverages artificial intelligence and predictive analytics to make navigating the health care system easier, helping you get the right care at the right time from the right provider. The built-in technology behind the tool means you’ll save time and money by quickly finding high-quality providers based on your health needs and preferences. Log in at Aetna.com or use the Aetna Health app (Apple App Store | Google Play), then search by procedure, condition category or provider name to find an Aetna Smart Compare® provider by looking for the Aetna Smart Compare “Quality & Effective Care” badge.
- Expanding Oshi Health: As an Aetna member, you’ll have access to Oshi Health regardless of where you live. Oshi Health is a virtual digestive health Center of Excellence that brings together a multidisciplinary care team to help improve and control symptoms. Go to oshihealth.com/dow for details.
- Introducing Transcarent for employees in Louisiana: This resource works with your existing Dow medical coverage to provide a seamless, comprehensive health care experience. With direct access to clear, reliable information and support, it helps you with health care decisions about surgery, cancer care, second opinions, urgent care and more — all from your phone. Learn more by downloading the Transcarent app, visiting member.transcarent.com or calling the concierge care team at (888) 289-8951.
More tax savings
Higher IRS limits for the Health Savings Account (HSA)
The HSA is available if you enroll in the High Deductible Medical Plan, allowing you to save for and pay for qualified health care expenses tax-free. In 2026, you can contribute even more with increased IRS limits:
- Up to $4,400 if you are enrolled in individual coverage.
- Up to $8,750 for other coverage tiers.
- If you will be age 55 or older in 2026, you can contribute an extra $1,000.
Increased Dependent Care FSA contribution limit in 2026
The Dependent Care FSA allows you to use pre-tax dollars to pay for certain childcare or other dependent day care expenses. In 2026, the IRS is increasing the contribution limit to $7,500 — helping to reduce the financial burden of dependent care.
If you use the Health Care Flexible Spending Account or the Limited-use FSA, you can contribute up to $3,400 in 2026. Remember, you’ll forfeit any unused funds over $680, so plan carefully.
Opportunity to boost life insurance
During this year's annual enrollment, you have the following options to increase your supplemental Employee-Paid Life Insurance and spouse/domestic partner Dependent Life Insurance without Evidence of Insurability (EOI) — meaning no health questions or medical exams are required:
- If you're currently enrolled in supplemental life insurance, you can increase coverage for yourself and spouse/domestic partner by two levels without EOI.
- If you're not enrolled in supplemental life insurance, you can elect the first level of coverage for yourself (one half times your base pay) and spouse/domestic partner ($10,000) without EOI.
Read more about life insurance in the Dow Benefits Guide.
If you're currently enrolled in supplemental life insurance for yourself or dependents, keep in mind that adjusted rates may apply for 2026. Your cost will vary based on the amount of coverage you elect and tobacco use. See the Dow U.S. Benefits Site for your specific costs.
Legal plan enhancements
We’re excited to expand our MetLife Legal Plan coverage to help you navigate life’s complexities with confidence. Whether you're facing major transitions — like divorce, child custody or reproductive assistance — or need support for tackling financial challenges such as tax preparation, audit representation or debt collection, our enhanced Legal Plan benefits are here to guide and protect you every step of the way.
Read more about the legal plan in the Dow Benefits Guide.
Meet Violet: Smart tools for smart choices on the Dow U.S. Benefits Site
The Dow U.S. Benefits Site, now powered by the Violet smart system, provides quick and easy answers to your questions, along with personalized guidance and support in making your decisions. You have access to a powerful set of smart tools designed to take the guesswork out of managing your benefits, making your experience smoother and more user-friendly. Discover Violet on the Dow U.S. Benefits Site today.
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Please note: This communication represents a high-level summary and does not constitute the full terms and conditions of these benefits. Some benefits highlighted may require an employee to be enrolled in a certain medical plan. Eligibility and other terms may vary for employees who are subject to a collective bargaining agreement. Dow reserves the right to amend or terminate its benefit plans at any time in its sole discretion.
Content Steward: Dow North America Benefits | (833) 693-6947 (MYDOWHR)
October 2025