The Internal Revenue Service (“IRS”) has released Revenue Procedure 2025-19, outlining the inflation-adjusted limits for Health Savings Accounts (“HSAs”), High-Deductible Health Plans (“HDHPs”), and Excepted Benefit Health Reimbursement Arrangements (“HRAs”) for the 2026 calendar year. These adjustments are critical for employers, benefits administrators, and individuals preparing their benefit strategies for the upcoming year.
2026 HSA Contribution Limits
For 2026, the annual contribution limits for HSAs have increased:
| 2026 | 2025 | |
| HSA Contribution Limit | Self-only: $4,400 Family: $8,750 | Self-only: $4,300 Family: $8,550 |
| Aged 55 and Older Catch-up Contribution | $1,000 | $1,000 |
2026 HDHP Minimum Deductibles and Out-of-Pocket Maximums
To qualify as an HDHP in 2026, the plan must meet the following criteria:
| 2026 | 2025 | |
| Minimum Annual Deductible | Self-only: $1,700 Family: $3,400 | Self-only: $1,650 Family: $3,300 |
| Maximum Out-of-Pocket | Self-only: $8,500 Family: $17,000 | Self-only: $8,300 Family: $16,600 |
These thresholds ensure that HDHPs continue to meet the requirements for HSA eligibility and reflect adjustments for inflation.
2026 Excepted Benefit HRA Limit
For plan years beginning in 2026, the maximum amount that may be newly made available for an Excepted Benefit HRA is $2,200. This represents a modest increase from the 2025 limit of $2,150.
Implications for Employers and Individuals
Employers should:
- Update payroll and benefits systems to reflect the new limits.
- Communicate these changes to employees during open enrollment.
- Ensure that HDHP offerings comply with the updated thresholds.
Individuals should:
- Review and adjust HSA contributions to take full advantage of the increased limits.
- Verify that their health coverage continues to qualify as an HDHP to maintain HSA eligibility.
Keeping up with these changes helps ensure compliance with federal regulations and allows for effective benefits planning for the year ahead.
San Francisco HCSO and FCO Annual Reporting Due by May 2, 2025
San Francisco employers must submit the 2024 HCSO and FCO Employer Annual Reporting Form by May 2, 2025, to avoid penalties and ensure compliance.
The Impact of Gene Therapy on Self-Funded Health Plans and Medical Stop-Loss Captives
Explore the intersection of gene therapy and self-funded employer health plans that leverage captive insurance arrangements.
Grandfathered Health Plan Implications and Considerations
Grandfathered health plans under the ACA allow certain existing plans to bypass some ACA requirements, but maintaining this status requires strict adherence to regulations, including limited benefit changes and mandatory participant notices.
