May 2025
The IRS released the 2026 health savings account (HSA) annual contribution limits and high deductible health plan (HDHP) requirements in IRS Rev. Proc. 2025-26 — https://www.irs.gov/pub/irs-drop/rp-25-19.pdf. The same document also sets forth updated contribution limits for excepted benefit health reimbursement arrangements (HRAs) for 2026. The updated annual dollar amounts are listed below.
*Catch-up contributions – HSA-eligible individuals who have reached age 55 by the end of the taxable year can make an extra annual $1,000 catch-up contribution.
| HDHP Minimum Deductible | HDHP Maximum OOP | HSA Contribution Limit | |
| 2025 | Single – $1,650 | Single – $8,300 | Single – $4,300 |
| Family – $3,300 | Family – $16,600 | Family – $8,550 | |
| 2026 | Single – $1,700 | Single – $8,500 | Single – $4,400 |
| Family – $3,400 | Family – $17,000 | Family – $8,750 |
While every effort has been taken in compiling this information to ensure that its contents are totally accurate, neither the publisher nor the author can accept liability for any inaccuracies or changed circumstances of any information herein or for the consequences of any reliance placed upon it. This publication is distributed on the understanding that the publisher is not engaged in rendering legal, accounting or other professional advice or services. Readers should always seek professional advice before entering into any commitments.
Resources
Overview of ACA affordability requirements for employer-sponsored health coverage, including annual percentage thresholds, IRS safe harbors (FPL, Rate of Pay, Form W-2), and key factors affecting employee contributions such as flex credits, opt-out incentives, and wellness programs.
The IRS released the 2027 health savings account (HSA) annual contribution limits and high deductible health plan (HDHP) requirements in IRS Rev. Proc. 2026-24.
Each year, employers may be responsible for reporting and paying the Patient-Centered Outcomes Research Institute (PCORI) fee. Here’s a high-level overview of what to expect for the 2026 filing cycle.
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