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HDHP and HSA Limits

2025

2026

 

HDHP Minimum Deductible – Self Only

$1,650

$1,700

 

HDHP Minimum Deductible – Family

$3,300

$3,400

 

HDHP OOP Limit – Self Only

$8,300

$8,500

 

HDHP OOP Limit – Family

$16,600

$17,000

 

HSA Contribution Limit – Self Only

$4,300

$4,400

 

HSA Contribution Limit – Family

$8,550

$8,750

 

HSA Contribution Limit – Catchup (55+)

$1,000

$1,000

 

 

 

ACA Limits

2025

2026

 

Health Plan OOP Limit - Self Only

$9,200

$10,600

 
Health Plan OOP Limit - Family$18,400

$21,200

 

ACA Affordability Threshold

9.02%

9.96%

 

 

 

Flexible Spending Accounts (FSA)

2025

2026

 

Health FSA Election Maximum

$3,300

$3,400

*

Health FSA Rollover Maximum

$660

$680

*

Dependent Care Election Maximum

$5,000

$7,500

 

 

 

HRA Limits

2025

2026

 

QSEHRA - Self Only

$6,350

$6,350

**

QSEHRA - Family

$12,800

$12,800

**

EBHRA

$2,150

$2,200

 

 

 

Commute

2025

2026

 

Transit Pass Maximum (Monthly)

$325

$340

*

Parking (Monthly)

$325

$340

*

Bicycle (Monthly)

$20

Benefit Terminated

 

 

 

Retirement Plans

2025

2026

 

Elective Deferral Maximum

$23,500

$24,500

*

Catch-up Maximum (50+)

$7,500

$8,000

*

Total Contribution Limit (<50)

$70,000

$72,000

*

Total Contribution Limit (50+)

$77,500

$80,000

*

401(a) Compensation Limit

$350,000

$360,000

*

 

 

Compensation Thresholds

2025

2026

 

Highly Compensated Employee (HCE)

$160,000

$160,000

*

Key Employee Officer Comp

$230,000

$235,000

*

Key Employee 1% Owner Comp

$160,000

$160,000

*

 

 

Other Limits

2025

2026

 

Educational Assistance (not indexed)

$5,250

$5,250

 

Adoption Assistance

$17,280

$17,280

**

Social Security Wage Base

$176,100

$183,600

*



* These plan limits have not been confirmed yet and are projections

**These plan limits have not been confirmed yet and accurate projections are not available

 

TERMS


HSA

The HSA is an individual Health Savings Account that is owned by the employee and may be used for the payment of medical expenses that are not covered by a qualified High Deductible Health Plan (HDHP), including expenses that go toward satisfying the deductible. This maximum is inclusive of employer and employee contributions.

 

FSA

A Health or Dependent Care Flexible Spending Account (FSA) allows participating employees to reduce their earnings on a pre-tax basis to pay for certain qualified expenses. Salary reductions provide significant tax savings to both the employee and the employer.

 

FSA Rollover (Carryover)

Employers may offer employees the option of rolling over a portion of their remaining Health FSA balance each year, to be used in the same type of plan during the following plan year. The final balance that is available for rollover will be determined after the current plan year’s claim submission deadline.

 

Transit

The Transit Plan allows employees to set money aside on a pre-tax basis for mass transit expenses. Employees get to use tax-free money for their commuting expenses when traveling to and from work.

 

Parking 

The Parking Plan allows employees to set money aside on a pre-tax basis for work-related parking expenses. Employees get to use tax-free money for parking at or near an office location or mass transit hub.

 

Educational Assistance

Funds received through Employer-sponsored tuition assistance plans and educational assistance programs (EAPs) allow employees to generally exclude such amounts from their income when the funds are used to finance employee education-related expenses.