The IRS has released the inflation-adjusted contribution and related amounts for health savings accounts (HSAs) and HSA-compatible high-deductible health plans (HDHP) for 2025. This information includes the 2025 HSA limits and details on limits imposed by the Affordable Care Act (ACA).
In addition to the annual HSA contribution maximum, which is $4,300 for single coverage and $8,550 for family coverage, there has been an increase in the annual catch-up contribution maximum. The minimum deductible for HDHP is $1,650 for single coverage and $3,300 for family coverage. The maximum HDHP out-of-pocket limit is $8,300 for single coverage and $16,600 for family coverage. It is worth noting that if a plan does not have an individual deductible of at least $3,300 in 2025, the individual deductible cannot be embedded.
HDHPs have a different annual out-of-pocket limit under the ACA. For 2025, the ACA out-of-pocket limit is $9,200 for single coverage and $18,400 for family coverage. HDHPs must adhere to the lower of the two limits. Non-calendar year HDHPs will adopt the 2025 deductible and out-of-pocket limits at the start of their new plan year.
It is important to note that this information provided should not be considered legal advice. Lockton’s Compliance Consulting group provides insights and information regarding ERISA compliance but may not be considered legal counsel
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