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.
| 2023 | 2024 | 2025 | |
|---|---|---|---|
| Health Savings Accounts (HSAs) | |||
| Self-Only Health Plan: HSA Maximum Annual Contribution (Combined Participant & Employer) | $3,850 | $4,150 | $4,300 |
| Family Health Plan: HSA Maximum Annual Contribution (Combined Participant & Employer) | $7,750 | $8,300 | $8,550 |
| 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 | $1,500 | $1,600 | $1,650 |
| Self-Only Health Plan: HDHP Maximum Annual Out-of-Pocket | $7,500 | $8,050 | $8,300 |
| Family Health Plan: HDHP Minimum Annual Deductible | $3,000 | $3,200 | $3,300 |
| Family Health Plan: HDHP Maximum Annual Out-of-Pocket | $15,000 | $16,100 | $16,600 |
| Affordable Care Act (ACA) Medical Plan Limits (Reference for Employers) | |||
| ACA-Compliant Maximum Annual Out-of-Pocket (Self-Only or Per Individual in Family) | $9,100 | $9,450 | $9,200 |
| ACA-Compliant Maximum Annual Out-of-Pocket (Family) | $18,200 | $18,900 | $18,400 |
| Flexible Spending Accounts (FSAs)1 | |||
| Health Care (Standard or Limited) FSA Annual Maximum Plan Contribution | $3,050 | $3,200 | TBD |
| Health Care (Standard or Limited) FSA Rollover Maximum | $610 | $640 | 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 | $0.22 | $0.21 | TBD |
| Commuter Accounts | |||
| Transit Account Monthly Pre-Tax Contribution Limit (Combined Participant & Employer) | $300 | $315 | TBD |
| Parking Account Monthly Pre-Tax Contribution Limit (Combined Participant & Employer) | $300 | $315 | TBD |
| Salary Thresholds for Nondiscrimination Testing (Reference for Employers) | |||
| Annual Salary Threshold of Highly Compensated Employee from Section 414(q) | $150,000 | $155,000 | TBD |
| Annual Salary Threshold of Key Employee from Section 416(i) | $215,000 | $220,000 | 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.