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Benefit Plan Limits

HR Benefit Plan Limits and Thresholds

Pursuant to IRS Guidelines

IRS Releases HSA Limits for 2025: IRS issued Revenue Procedure 2024-25, which provides the 2025 cost-of-living contribution and coverage adjustments for HSAs, as required under Code Section 223(g). It also includes the 2025 limit for Excepted Benefit HRAs. The limits for all items increased for 2025. 

For a copy of Revenue Procedure 2024-25, click on the link:
RP-2024-25 (

Flexible Spending Accounts (FSAs) Benefit Plan Limits202420232022
Health FSA Max Election$3,200$3,050$2,850
Dependent Care FSA Max Election (married, filing jointly)$5,000$5,000$5,000
Rollover Allowance $640$610$570
Health Savings Accounts (HSAs) Benefit Plan Limits20252024Change
HDHP Min. Annual Deductible – Single$1,650$1,600+ $50
HDHP Min. Annual Deductible – Family$3,300$3,200+ $100
HDHP Out of Pocket Max – Single$8,300$8,050+ $250
HDHP Out of Pocket Max – Family$16,600$16,100+ $500
HSA Max Contribution Limit – Single$4,300$4,150+ $150
HSA Max Contribution Limit – Family$8,550$8,300+ $250
HSA Catch-Up Contribution Limit$1,000$1,000
Commuter Benefit Plan Limits202420232022
Qualified Parking$315/mo$300/mo$280/mo
Transit passes and van pool services (employer + employee)$315/mo$300/mo$280/mo
QSEHRA Limits (Maximum payments and reimbursementsreimb.)202420232022
Excepted Benefit HRA (EBHRA) Plan Limits202520242023
Maximum Benefit$2,150$2,100$1,950

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