Health and Fringe Benefit Plan Limits
The IRS has updated various health and fringe benefit plan limits for 2019. A comparison of the 2019 and 2018 limits is listed below.
|
|
2018 |
2019 |
|
Health Savings Accounts – HDHP Limits
HDHP Minimum Deductible – Self Only
HDHP Minimum Deductible – Family
HDHP Out-of-Pocket Maximum – Self Only
HDHP Out-of-Pocket Maximum – Family
|
$1,350
$2,700
$6,650
$13,300
|
$1,350
$2,700
$6,750
$13,500
|
|
Health Savings Accounts – Contribution Limits
Self Only
Family
Catch-Up Contributions (age 55 by the end of the year)
|
$3,450
$6,850
$1,000
|
$3,500
$7,000
$1,000
|
|
Out-of-Pocket Maximum – PHSA §2707(b) Limits
Self Only
Embedded Individual Max within Family Coverage
Family
|
$7,350
$7,350
$14,700
|
$7,900
$7,900
$15,800
|
|
Transportation Fringe Benefits – Monthly Limits
Parking
Transit Passes and Vanpooling (combined)
|
$260
$260
|
$265
$265
|
|
Health FSA Contribution Limit (§125(i)) |
$2,650 |
$2,700 |
|
Dependent Care FSA Contribution Limit (§129(a)(2))* |
$5,000 |
$5,000 |
|
Employer Adoption Assistance Exclusion (§137)
Maximum Gross Income Exclusion
Maximum AGI Limit (after which exclusion phases out)
|
$13,810
$207,140
|
$14,080
$211,160
|
* Special income tax situations may require a lower limit.
