Benefit Plan Limits
HR Benefit Plan Limits and Thresholds
Pursuant to IRS Guidelines
IRS Releases HSA Limits for 2026: On May 1, 2025, the IRS released Revenue Procedure 2025-19 to provide the inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) for 2026. The IRS is required to publish these limits by June 1 of each year.
| Flexible Spending Accounts (FSAs) Benefit Plan Limits | 2025 | 2024 | 2023 |
|---|---|---|---|
| Health FSA Max Election | $3,300 | $3,200 | $3,050 |
| Dependent Care FSA Max Election (married, filing jointly) | $5,000 | $5,000 | $5,000 |
| Rollover Allowance | $660 | $640 | $610 |
| 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 | 2025 | 2024 | 2023 |
|---|---|---|---|
| Qualified Parking | $325/mo | $315/mo | $300/mo |
| Transit passes and van pool services (employer + employee) | $325/mo | $315/mo | $300/mo |
| QSEHRA Limits (Maximum payments and reimbursementsreimb.) | 2025 | 2024 | 2023 |
|---|---|---|---|
| Self-only | $6,350 | $6,150 | $5,850 |
| Family | $12,800 | $12,450 | $11,800 |
| Excepted Benefit HRA (EBHRA) Plan Limits | 2026 | 2025 | 2024 |
|---|---|---|---|
| Maximum Benefit | $2,200 | $2,150 | $2,100 |
