Miscellaneous Limits
Health Plan Limits
2023
2024
2025
2026
2023
2024
2025
2026
Social Security Taxable Wage Base (OASDI) Qualified Transportation Fringe Benefit (transit pass, van pool, and qualified parking) - Monthly Limit
$160,200
$168,600
$176,100
$184,500
$300
$315
$325
$340
ACA Annual Out-of-Pocket Maximum (self/family coverage) High-Deductible Health Plan – IRS Minimum Deductible (self/family coverage) HDHP Annual Out-of-Pocket Maximum (self/family coverage) Health Savings Account Contribu- tions (HDHP self/family coverage) HSA Catch-Up Contributions for Employees Aged 55 or Older Health Flexible Spending Account Contributions Health FSA Maximum Carryover Amount
$9,100/ $18,200 $1,500/ $3,000 $7,500/ $15,000 $3,850/ $7,750
$9,450/ $18,900 $1,600/ $3,200 $8,050/ $16,100 $4,150/ $8,300
$9,200/ $18,400 $1,650/ $3,300 $8,300/ $16,600 $4,300/ $8,550
$10,600/ $21,200 $1,700/ $3,400 $8,500/ $17,000 $4,400/ $8,750
$1,000
$1,000
$1,000
$1,000
$3,050
$3,200
$3,300
$3,400
$610
$640
$660
$680
Conclusion
Dependent Care FSA
$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
$7,500 per household or $3,750 if married, filing separately
If you have questions about benefits compliance, strategies, or best practices, feel free to reach out to your Fisher Phillips attorney, the authors of this Insight, or any attorney in our Employee Benefits and Tax Practice Group. We will continue to provide tips, guidance, and updates on employee benefits and other workplace law topics, so make sure you are subscribed to Fisher Phillips’ Insight System to get the most up-to-date information directly to your inbox.
ACA Affordability Safe Harbor
9.12%
8.39%
9.02%
9.96%
ACA Penalty for Failure to Offer Coverage (IRC § 4980H(a)) for 12 Months
$2,880
$2,970
$2,900
$3,340 per full- time employee (excluding first 30 FTEs) $5,010 per full- time employee who received a premium tax credit
Jennifer S. Kiesewetter
Of Counsel, Nashville/Memphis Member, Employee Benefits and Tax Practice Group jkiesewetter@fisherphillips.com
ACA Penalty for Offering Coverage That Fails to Meet Affordability or Minimum Value Requirements (IRC § 4980H(b)) for 12 Months
$4,320
$4,460
$4,350
Katie Reynolds
Associate, Boston krreynolds@fisherphillips.com
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