Annual Benefit Plan Limits

Employee Benefits Corporation offers easy reference for HSA, FSA, commuter account, and other annual benefit plan limits.

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





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.

2019 2020 2021
Health Savings Accounts (HSAs)
Self-Only Health Plan: HSA Maximum Annual Contribution (Combined Participant & Employer) $3,500 $3,550 $3,600
Family Health Plan: HSA Maximum Annual Contribution (Combined Participant & Employer) $7,000 $7,100 $7,200
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 $1,350 $1,400 $1,400
Self Only Health Plan: HDHP Maximum Annual Out-of-Pocket $6,750 $6,900 $7,000
Family Health Plan: HDHP Minimum Annual Deductible $2,700 $2,800 $2,800
Family Health Plan: HDHP Maximum Annual Out-of-Pocket $13,500 $13,800 $14,000
Affordable Care Act (ACA) Medical Plan Limits (Reference for Employers)
ACA-Compliant Maximum Annual Out-of-Pocket (Self-Only or Per Individual in Family) $7,900 $8,150 $8,550
ACA-Compliant Maximum Annual Out-of-Pocket (Family) $15,800 $16,300 $17,100
Flexible Spending Accounts (FSAs)1
Health Care (Standard or Limited) FSA Annual Maximum Plan Contribution $2,700 $2,750 TBD
Health Care (Standard or Limited) FSA Rollover Maximum $500 $550 TBD
Dependent Care FSA Annual Maximum Contribution (Married Filing Separately) $2,500 $2,500 TBD
Dependent Care FSA Annual Maximum Contribution (Single, or Married Filing Jointly) $5,000 $5,000 TBD
Medical Mileage Rate $0.20 $0.17 TBD
Commuter Accounts
Transit Account Monthly Pre-Tax Contribution Limit (Combined Participant & Employer) $265 $270 TBD
Parking Account Monthly Pre-Tax Contribution Limit (Combined Participant & Employer) $265 $270 TBD
Salary Thresholds for Nondiscrimination Testing (Reference for Employers)
Annual Salary Threshold of Highly Compensated Employee from Section 414(q) $125,000 $130,000 TBD
Annual Salary Threshold of Key Employee from Section 416(i) $180,000 $185,000 TBD

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.