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.
2025 |
2024 |
2023 |
|
| Flexible Spending Accounts (FSAs) | |||
| Healthcare FSA max election (per year) | TBD | $3,200 | $3,050 |
| Dependent Care FSA max election (per year) | TBD | $5,0001 | $5,0001 |
| Standard healthcare mileage rate |
TBD | $0.21/mile | $0.22/mile |
| Healthcare FSA Carryover | TBD | $640 | $610 |
| Health Savings Accounts (HSAs) | |||
| HDHP min annual deductible - Self-only | $1,650 | $1,600 | $1,500 |
| HDHP min annual deductible - Family | $3,300 | $3,200 | $3,000 |
| HDHP out-of-pocket max - Self-only | $8,300 | $8,050 | $7,500 |
| HDHP out-of-pocket max - Family | $16,600 | $16,100 | $15,000 |
| HSA max contribution limit - Self-only | $4,300 | $4,150 | $3,850 |
| HSA max contribution limit - Family | $8,550 | $8,300 | $7,750 |
| HSA catch up contribution limit (age 55) | $1,000 | $1,000 | $1,000 |
| Transportation Benefits | |||
| Parking Account | TBD | $315/mo | $300/mo |
| Transit Account | TBD | $315/mo | $300/mo |
| Qualified Small Employer HRA (QSEHRA) | |||
| Single | TBD | $6,150 | $5,850 |
| Family | TBD | $12,450 | $11,800 |
|
Excepted Benefit HRA (EBHRA) |
TBD | $2,100 | $1,950 |
- $2,500 if married filing separately.
- For services provided between January 1, 2022 and June 30, 2022.
- For services provided between July 1, 2022 and December 31, 2022.