Projected Limits

Looking ahead to the next calendar year

Each year, the IRS announces if there are any adjustments to benefit plan limits for the upcoming year. Prior to this announcement, our industry can project how the limits will change ahead of time. We at Employee Benefits Corporation are committed to keeping you informed about changes to your benefit plan limits and have resources available to keep you up-to-date on any plan limit changes.

Where can I find the projected limits?

A list of benefit plan limits by calendar year for HSAs, FSAs, commuter accounts, and more can be found on our Plan Limits page. Any limit with a footnote reference on it is a projected limit and is subject to change pending the official IRS announcement. Any limits without footnote references are the official limit for that year.

When are the official limits released?

Great question! Health Savings Account limits for the next calendar year must be announced prior to June 1st of each year. While there are no other set dates that benefit plan limits are released, the official limits are usually announced in the following seasons.

How are the projected and official limits determined?

The IRS determines the official benefit plan limits based on average chained Consumer Price Index (CPI) for all urban customers (C-CPI-U), which accounts for inflation. Our industry is able to review the average chained CPI-U ahead of time and approximate how the limits will change due to inflation for the next year. It is important to remember that these projections are subject to change and are not considered official until the IRS releases a Revenue Procedure on these benefit limits.