Each year the IRS announces inflation-adjusted dollar amounts for the upcoming calendar years. In Rev. Proc. 2024-25, the IRS recently announced the 2025 annual dollar amounts that apply to the following benefits:
- The limit to amount of contributions an individual can make to health savings accounts (HSAs),
- The minimum deductible for a health plan to be a high-deductible health plan (HDHP), coverage under which is required for the individual to be eligible to contribute to an HSA,
- The maximum out-of-pocket expenses (expenses such as deductibles, copays, and other amounts the individual must pay, not including premiums) that may be charged under an HDHP, and
- The maximum contribution that may be made newly available (i.e., not including amounts that are carried over under the terms of the arrangement) for the year under a health reimbursement arrangement (HRA) that only covers specified excepted benefits.
2025 Dollar Amounts
- HSA Annual Contribution Limit
- Self-Only Coverage: $4,300 (an $150 increase)
- Family Coverage: $8,550 (a $250 increase)
- HDHP Minimum Deductible
- Self-Only Coverage: $1,650 ($50 increase)
- Family Coverage: $3,300 ($100 increase)
- HDHP Out-of-Pocket Maximum
- Self-Only Coverage: $8,300 ($250 increase)
- Family Coverage: $16,600 ($500 increase)
- Excepted Benefit HRA Maximum Newly Available Amount
- $1,250 ($50 increase)
There are many other rules and requirements that apply to these types of benefits. Please contact KLB Benefits Law Group if you have questions or need more information.