Annual Benefit Plan Limits

Quickly find benefit plan limits by calendar year for HSAs, FSAs, commuter accounts, and more.

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The Internal Revenue Service (IRS) is responsible for limits associated with benefit plans and announces when an amount is adjusted.

  • Health savings account (HSA) limits and Affordable Care Act (ACA) limits are announced in the spring for the following calendar year.
  • Flexible spending account (FSA) limits, commuter account limits, and other benefit plan limits are typically announced in the fall for the following calendar year.
  • The medical mileage rate for the next calendar year is often announced in the final weeks of December.
  2022 2023 2024
Health Savings Accounts (HSAs)
Self-Only Health Plan: HSA Maximum Annual Contribution (Combined Participant & Employer) $3,650 $3,850 $4,150
Family Health Plan: HSA Maximum Annual Contribution (Combined Participant & Employer) $7,300 $7,750 $8,300
HSA Annual Catch-Up Contribution Maximum for Participants (Age 55+) $1,000 $1,000 $1,000
High-Deductible Health Plan (HDHP) Requirements for Participants to be Eligible to Contribute to an HSA
Self-Only Health Plan: HDHP Minimum Annual Deductible $1,400 $1,500 $1,600
Self-Only Health Plan: HDHP Maximum Annual Out-of-Pocket $7,050 $7,500 $8,050
Family Health Plan: HDHP Minimum Annual Deductible $2,800 $3,000 $3,200
Family Health Plan: HDHP Maximum Annual Out-of-Pocket $14,100 $15,000 $16,100
Affordable Care Act (ACA) Medical Plan Limits (Reference for Employers)
ACA-Compliant Maximum Annual Out-of-Pocket (Self-Only or Per Individual in Family) $8,700 $9,100 $9,450
ACA-Compliant Maximum Annual Out-of-Pocket (Family) $17,400 $18,200 $18,900
Flexible Spending Accounts (FSAs)1
Health Care (Standard or Limited) FSA Annual Maximum Plan Contribution $2,850 $3,050 $3,200
Health Care (Standard or Limited) FSA Rollover Maximum $570 $610 $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
Medical Mileage Rate 01/01 – 06/30
$0.18

07/01–12/31
$0.22
$0.22 $0.21
Commuter Accounts
Transit Account Monthly Pre-Tax Contribution Limit (Combined Participant & Employer) $280 $300 $315
Parking Account Monthly Pre-Tax Contribution Limit (Combined Participant & Employer) $280 $300 $315
Salary Thresholds for Nondiscrimination Testing (Reference for Employers)
Annual Salary Threshold of Highly Compensated Employee from Section 414(q) $135,000 $150,000 $155,000
Annual Salary Threshold of Key Employee from Section 416(i) $200,000 $215,000 $220,000

Limits on this page reflect general maximums that may be impacted by employer contributions, plan limits defined by the employer, nondiscrimination testing, partial year eligibility, personal tax filing status, or individual circumstances. Review the details of each plan’s Summary Plan Description (SPD) or regulatory guidance to identify specific occasions in which the maximum may not apply. If a participant is unsure of how their specific circumstances impact their eligibility and limits, they should consult with a tax advisor.


1If you have employer contributions in your FSA, refer to your detailed plan documents to determine the impact on contribution limits.