HDHP and HSA Limits
HDHP Minimum Deductible – Self Only
HDHP Minimum Deductible – Family
HDHP OOP Limit – Self Only
HDHP OOP Limit – Family
HSA Contribution Limit – Self Only
HSA Contribution Limit – Family
HSA Contribution Limit – Catchup (55+)
Health Plan OOP Limit - Self Only
|Health Plan OOP Limit - Family|
ACA Affordability Threshold
Flexible Spending Accounts (FSA)
Health FSA Election Maximum
Health FSA Rollover Maximum
Dependent Care Election Maximum (not indexed)
QSEHRA - Self Only
QSEHRA - Family
Transit Pass Maximum (Monthly)
Elective Deferral Maximum
Catch-up Maximum (50+)
Total Contribution Limit (<50)
Total Contribution Limit (50+)
401(a) Compensation Limit
Highly Compensated Employee (HCE)
Key Employee Officer Comp
Key Employee 1% Owner Comp
Educational Assistance (not indexed)
Social Security Wage Base
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.
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.
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.
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.
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.