Benefit Limits
Health Savings Accounts (HSAs)
| 2024 | 2024 | 2025 | 2025 | |
|---|---|---|---|---|
| Self-only Coverage | Family Coverage | Self-Only Coverage | Family Coverage | |
| Annual Minimum Deductible | $1,600 | $3,200 | $1,650 | $3,300 |
| Maximum HSA Contribution | $4,150 | $8,300 | $4,300 | $8,550 |
| Maximum Out-of-pocket | $8,050 | $16,100 | $8,300 | $16,600 |
| Catch Up (55 years old or older) | $1,000 | $1,000 | $1,000 | $1,000 |
The IRS considers Employee plus one HDHP as family HDHP coverage.
Some family plans have deductibles for both the entire family and individual family members. If you meet the individual deductible for one family member under these plans, you are not required to meet the higher annual deductible for the family.
If either the deductible for the entire family or the deductible for an individual family member is less than the minimum annual deductible for family coverage allowed by the IRS, then the plan is not considered an HSA-qualified HDHP.
Flexible Spending Accounts (FSAs)
| 2024 | 2025 | |
|---|---|---|
| Health FSA Salary Reduction | $3,200 | $3,300 |
| Health FSA Carryover | $640 | $660 |
| Dependent Care FSA – married filing jointly or single parent | $5,000 | $5,000 |
| Dependent Care FSA – married filing separately | $2,500 | $2,500 |
Health Reimbursement Arrangements (HRAs)
| 2024 | 2025 | |
|---|---|---|
| Excepted Benefit HRA | $2,100 | $2,200 |
| Qualified Small Employer HRA (QSEHRA) – self only | $6,150 | $6,350 |
| Qualified Small Employer HRA (QSEHRA) – family | $12,450 | $12,850 |
Commuter
| 2024 | 2025 | |
|---|---|---|
| Qualified Transit and Parking – monthly | $315 | $325 |
