2025 Limits for Employee Benefit Plans

Health Plan Limits

2022

2023

2024

2025

High Deductible Health Plan – IRS limits for self/family annual deductible minimum

$1,400/ $2,800

$1,500/ $3,000

$1,600/ $3,200

$1,650/ $3,300

ACA out-of-pocket expenses - self/family maximum

$8,700/ $17,400

$9,100/ $18,200

$9,450/ $18,900

$9,200/ $18,400

HDHP maximum out-of-pocket amounts

$7,050/ $14,100

$7,500/ $15,000

$8,050/ $16,100

$8,300/ $16,600

HSA Contribution limit – individual/family

$3,650/ $7,300

$3,850/ $7,750

$4,150/ $8,300

$4,300/ $8,550

HSA Contribution catch-up (age 55 or older)

$1,000

$1,000

$1,000

$1,000

FSA (flexible spending account – health)

$2,850

$3,050

$3,200

$3,300

FSA (flexible spending account – health carryover maximum)

$570

$610

$640

$660

$5,000 per household or $2,500 if married, filing separately

$5,000 per household or $2,500 if married, filing separately

$5,000 per household or $2,500 if married, filing separately

$5,000 per household or $2,500 if married, filing separately

FSA (dependent care account)

Qualified Transportation Fringe Benefit (Transit pass, van pool, and qualified parking)

$280

$300

$315

$325

ACA affordability safe harbor

9.61%

9.12%

8.39%

9.02%

ACA penalties for no offer of coverage

$2,750

$2,880

$2,970

$2,900

ACA penalties when coverage offer lacks minimum value or affordability

$4,120

$4,320

$4,460

$4,350

Click here to learn more about the historical limits from 2019 to 2021.

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