2025 Health Savings Account
Limits Released
Client Alert Applies To: Self-Funded, Fully-Funded, Large Group, and Small Group
In a Revenue Procedure, the IRS has provided the 2025 inflation-adjusted amounts for Health Savings Accounts (HSAs), which are as follows:
- Annual Contribution Limitation: For calendar year 2025, the annual contribution limitation is $4,300 (up from $4,150 in 2024) for an individual with self-only coverage under a HDHP and $8,550 (up from $8,300 in 2024) for an individual with family coverage.
- High Deductible Health Plan Minimum Deductible: For calendar year 2025, a HDHP must have an annual deductible that is not less than $1,650 (up from $1,600 in 2024) for self-only coverage and $3,300 (up from $3,200 in 2024) for family coverage.
- Annual Out-of-pocket Maximum: For calendar year 2025, annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) cannot exceed $8,300 (up from $8,050 in 2024) for self-only coverage, and $16,600 (up from $16,100 in 2024) for family coverage.
The catch-up HSA contribution limit (for HSA-eligible individuals aged 55 or older) remains at $1,000.
