Annual Benefit Plan Limits
Each year, the Internal Revenue Service (IRS) sets limits associated with benefit plans and announces any adjustments based on the previous year. Use the information below for reference when determining your health plan selections and contribution amounts. For further details, please visit IRS.gov or contact your benefits administrator.
| Health Savings Accounts (HSAs) | 2025 | 2024 | 2023 |
|---|---|---|---|
| Self-Only Health Plan: HSA Maximum Annual Contribution (Combined Participant & Employer) | $4,300 | $4,150 | $3,850 |
| Family Health Plan: HSA Maximum Annual Contribution (Combined Participant & Employer) | $8,550 | $8,300 | $7,750 |
| HSA Annual Catch-Up Contribution Maximum for Participants (Age 55+) | $1,000 | $1,000 | $1,000 |
| High-Deductible Health Plan (HDHP) Requirements for HSA Contribution Eligibility | 2025 | 2024 | 2023 |
|---|---|---|---|
| Self-Only Health Plan: HDHP Minimum Annual Deductible | $1,650 | $1,600 | $1,500 |
| Self-Only Health Plan: HDHP Maximum Annual Out-of-Pocket | $8,300 | $8,050 | $7,500 |
| Family Health Plan: HDHP Minimum Annual Deductible | $3,300 | $3,200 | $3,000 |
| Family Health Plan: HDHP Maximum Annual Out-of-Pocket | $16,600 | $16,100 | $15,000 |
| Affordable Care Act (ACA) Medical Plan Limits | 2025 | 2024 | 2023 |
|---|---|---|---|
| ACA-Compliant Maximum Annual Out-of-Pocket (Self-Only or Per Individual in Family) | $9,200 | $9,450 | $9,100 |
| ACA-Compliant Maximum Annual Out-of-Pocket (Family) | $18,400 | $18,900 | $18,200 |
| Flexible Spending Accounts (FSAs) | 2025 | 2022 | 2024 |
|---|---|---|---|
| Health Care (Standard or Limited) FSA Annual Maximum Plan Contribution | $3,300 | $3,300 | $3,200 |
| Health Care (Standard or Limited) FSA Rollover Maximum | $660 | $660 | $640 |
| Dependent Care FSA Annual Maximum Contribution (Married Filing Separately) | $2,500 | $2,500 | $2,500 |
| Dependent Care FSA Annual Maximum Contribution (Single, or Married Filing Jointly) | $5,000 | $5,000 | $5,000 |
| Commuter Accounts | 2025 | 2024 | 2023 |
|---|---|---|---|
| Transit Account Monthly Pre-Tax Contribution Limit (Combined Participant & Employer) | $325 | $315 | $300 |
| Parking Account Monthly Pre-Tax Contribution Limit (Combined Participant & Employer) | $325 | $315 | $300 |
Account-based benefits like HSAs and FSAs can be used to pay for a wide range of IRS-qualified medical expenses, including many that aren’t typically covered by health insurance plans. This can include deductibles, prescriptions, dental and vision care, co-insurance, and more. For a complete list of qualified medical expenses, contact your benefits administrator.