IRS Releases Health Plan Contribution Limits for 2025 Plan Year

The IRS has recently released its inflation-adjusted contribution limits for certain tax-advantaged welfare accounts. Understanding these new limits will help employers communicate during open enrollment season, and will help individuals plan for 2025 and determine how to maximize their tax savings.

HIGH DEDUCTIBLE HEALTH PLAN + HSA		2024	2025
HSA Contribution Limits (Employee + Employer)	Self Only Family	$4,150 $8,300	$4,300 $8,550
Catch-Up HSA Contribution (Age 55+)	Self Only Family	$1,000	$1,000
HDHP Minimum Deductible	Self Only Family	$1,600 $3,200	$1,650 $3,300
HDHP Maximum Out-of-Pocket		$8,050 $16,100	$8,300 $16,600
Excepted Benefit HRA		$2,100	$2,150
FLEXIBLE SPENDING ACCOUNTS		2024	2025
Health Flexible Spending Accounts & Limited-Use Flexible Spending Accounts		$3,200	$3,300
Maximum FSA Rollover		$640	$660
Dependent Care Assistance Programs^*		$5,000	$5,000
Commuter Accounts	Parking Transit	$315 $315	$325 $325

*The DCAP limit is $2,500 if married filing single

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IRS Releases Health Plan Contribution Limits for 2025 Plan Year

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