Benefit Plan Limits
HR Benefit Plan Limits and Thresholds
Pursuant to IRS Guidelines
IRS Releases Limits for 2026:
On Oct. 9, 2025, the IRS released Revenue Procedure 2025-32 (Rev. Proc. 25-32), which includes the 2026 inflation-adjusted limit on employee salary reduction contributions to health flexible spending accounts (FSAs).
| Flexible Spending Accounts (FSAs) Benefit Plan Limits | 2026 | 2025 | 2024 |
|---|---|---|---|
| Health FSA Max Election | $3,400 | $3,300 | $3,200 |
| Dependent Care FSA Max Election (married, filing jointly) | $7,500 | $5,000 | $5,000 |
| Rollover Allowance | $680 | $660 | $640 |
| Health Savings Accounts (HSAs) Benefit Plan Limits | 2026 | 2025 | Change |
|---|---|---|---|
| HDHP Min. Annual Deductible – Single | $1,700 | $1,650 | + $50 |
| HDHP Min. Annual Deductible – Family | $3,400 | $3,300 | + $100 |
| HDHP Out of Pocket Max – Single | $8,500 | $8,300 | + $200 |
| HDHP Out of Pocket Max – Family | $17,000 | $16,600 | + $400 |
| HSA Max Contribution Limit – Single | $4,400 | $4,300 | + $100 |
| HSA Max Contribution Limit – Family | $8,750 | $8,550 | + $200 |
| HSA Catch-Up Contribution Limit | $1,000 | $1,000 |
| Commuter Benefit Plan Limits | 2026 | 2025 | 2024 |
|---|---|---|---|
| Qualified Parking | $340/mo | $325/mo | $315/mo |
| Transit passes and van pool services (employer + employee) | $340/mo | $325/mo | $315/mo |
| QSEHRA Limits (Maximum payments and reimbursementsreimb.) | 2026 | 2025 | 2024 |
|---|---|---|---|
| Self-only | $6,450 | $6,350 | $6,150 |
| Family | $13,100 | $12,800 | $12,450 |
| Excepted Benefit HRA (EBHRA) Plan Limits | 2026 | 2025 | 2024 |
|---|---|---|---|
| Maximum Benefit | $2,200 | $2,150 | $2,100 |
