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 |
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| 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 | |
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| Transportation Benefits | ||||
| Parking Account | $270 | $270/mo | $265/mo | |
| Transit Account | $270 | $270/mo | $265/mo | |
| Qualified Small Employer HRA (QSEHRA) | ||||
| Single |
$5,300 |
$5,250 $437.50/mo |
$5,150 |
|
| Family | $10,700 $891.67/mo |
$10,600 $883.33/mo |
$10,450 $870/mo |
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|
Excepted Benefit HRA (EBHRA) |
$1,800 | $1800 | n/a |