HSA

 

IRS Announces Inflation Adjustments for 2025 HDHPs and HSAs

Applies to all groups, Individual & Family Markets

The IRS announced the inflation adjustments for 2025 High Deductible Health Plans (HDHPs) and Health Savings Accounts (HSAs). These adjustments include maximum HSA contributions, minimum deductible amounts and maximum out-of-pocket limits. The following adjustments apply to the calendar year 2025.

Contributions to an HSA
For the calendar year 2025, the annual limit on contributions to an HSA under §223(b)(2)(A) for an individual with self-only coverage under an HDHP is $4,300. The annual limit on contributions to an HSA under §223(b) (2)(8) for an individual with family coverage under an HDHP is $8,550.

Additional Contribution Amount (Individuals Ages 55 and Older)
The catch-up contribution limit to an HSA under §223(b)(3)(8), is $1,000. There is no change from 2024.

High Deductible Health Plans
An HDHP is defined under §223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,650 for self-only coverage or $3,300 for family coverage. The annual out-of-pocket expenses (i.e., deductibles, copayments and other amounts, but not premiums) do not exceed $8,300 for self-only coverage or $16,600 for family coverage.

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ACA Limits: Please note that the HDHP limits on out-of-pocket expenses and the maximum out-of-pocket limits under the Affordable Care Act are NOT the same. The maximum out-of-pocket limits for 2025 have decreased to $9,200 for self-only coverage and $18,400 for other than self-only coverage.