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Benefit Plan Limits

HR Benefit Plan Limits and Thresholds

Pursuant to IRS Guidelines

On April 29, 2022 the IRS announced the 2023 Health Savings Account contribution limit and Excepted Benefit HRA increases within their release of Revenue Procedure 2022-24.

On October 18, 2022 the IRS announced the 2023 tax-exclusion limits for FSA’s, Commuter Benefits and QSEHRA’s within their release of Revenue Procedure 2022-38.

See below for all current benefit plan limits.

Flexible Spending Accounts (FSAs) Benefit Plan Limits202320222021
Health FSA Max Election$3,050$2,850$2,750
Dependent Care FSA Max Election (married, filing jointly)$5,000$5,000$5,000
Rollover Allowance $610$570$550
Health Savings Accounts (HSAs) Benefit Plan Limits202320222021
HDHP Min. Annual Deductible – Single$1,500$1,400$1,400
HDHP Min. Annual Deductible – Family$3,000$2,800$2,800
HDHP Out of Pocket Max – Single$7,500$7,050$7,000
HDHP Out of Pocket Max – Family$15,000$14,100$14,000
HSA Max Contribution Limit – Single$3,850$3,650$3,600
HSA Max Contribution Limit – Family$7,750$7,300$7,200
HSA Catch-Up Contribution Limit$1,000$1,000$1,000
Commuter Benefit Plan Limits202320222021
Qualified Parking$300/mo$280/mo$270/mo
Transit passes and van pool services (employer + employee)$300/mo$280/mo$270/mo
QSEHRA Limits (Maximum payments and reimbursementsreimb.)202320222021
Excepted Benefit HRA (EBHRA) Plan Limits202320222021
Maximum Benefit$1,950$1,800$1,800

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