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Benefit Limits

Tax-Advantaged Plan Limits and Thresholds

The limits listed below reflect the regulatory limits allowed for each benefit account. Individuals/participants should refer to their Summary Plan Description (SPD) or check with their Plan Sponsor (employer) to understand their specific plan limits.

 

2021

2020

2019

Flexible Spending Accounts (FSAs)
Healthcare FSA max election (per year) $2,750 $2,750 $2,700  
Dependent Care FSA max election (per year) $10,500 $5,000 $5,000  
Standard healthcare mileage rate $.16/mile $.17/mile $.20/mile  

Healthcare FSA Carryover

Dependent Care FSA Carryover (temporary)

Unlimited

Unlimited

Unlimited

Unlimited

$500

N/A

 
 
Health Savings Accounts (HSAs)
HDHP min annual deductible - Self-only $1.400 $1,400 $1,350  
HDHP min annual deductible - Family $2,800 $2,800 $2,700  
HDHP out-of-pocket max - Self-only $7,000 $6,900 $6,750  
HDHP out-of-pocket max - Family $14,000 $13,800 $13,500  
HSA max contribution limit - Self-only $3,600 $3,550 $3,500  
HSA max contribution limit - Family $7,200 $7,100 $7,000  
HSA catch up contribution limit (age 55) $1,000 $1,000 $1,000  

 

Transportation Benefits
Parking Account $270 $270/mo $265/mo  
Transit Account $270 $270/mo $265/mo
 
Qualified Small Employer HRA (QSEHRA)
Single

$5,300
$441.67/mo

$5,250
$437.50/mo

$5,150
$429/mo

 
Family $10,700
$891.67/mo
$10,600  
$883.33/mo
$10,450
$870/mo
 

Excepted Benefit HRA (EBHRA)
After 2020, indexed for cost-of-living changes.

 $1,800 $1800 n/a  
FSA - SECTION 125 - FLEXIBLE SPENDING ACCOUNTS | | HSA - HEALTH SAVINGS ACCOUNTS | COBRA ADMINISTRATION | FMLA ADMINISTRATION | ERISA ADMINISTRATION | PAYROLL ADMINISTRATION