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IRS Releases 2025 HSA Contribution Limits and HDHP Deductible and Out-of-Pocket Limits
Compliance News
Thursday, May 23 2024
In Rev. Proc. 2024-25, the IRS released the inflation-adjusted amounts for 2025 relevant to Health Savings Accounts (HSAs) and high deductible health plans (HDHPs). The table below summarizes those adjustments and other applicable limits.
  2025 2024 Change
Annual HSA Contribution Limit (employer and employee) Self-only: $4,300 Family: $8,550 Self-only: $4,150 Family: $8,300  Self-only: +$150 Family: +$250
HSA catch-up contributions (age 55 or older) $1,000 $1,000 No Change
Minimum Annual HDHP Deductible     Self-only: $1,650 Family: $3,300 Self-only: $1,600 Family: $3,200 Self-only: +$50 Family: +$100
Maximum Out-of-Pocket for HDHP (deductibles, co-payment and other amounts except premiums) Self-only: $8,300 Family: $16,600 Self-only: $8,050 Family: $16,100 Self-only: +$250 Family: +$500

Out-of-Pocket Limits Applicable to Non-Grandfathered Plans

The ACA’s out-of-pocket limits for in-network essential health benefits have also been announced and have decreased for 2025.
  2025 2024 Change
ACA Maximum Out-of-Pocket Self-only: $9,200 Family: $18,400 Self-only: $9,450 Family: $18,900 Self-only: -$250 Family: -$500

Note that all non-grandfathered group health plans must contain an embedded individual out-of-pocket limit within family coverage if the family out-of-pocket limit is above $9,200 (2025 plan years) or $9,450 (2024 plan years). Exceptions to the ACA’s out-of-pocket limit rule have been available for certain non-grandfathered small group plans eligible for transition relief (referred to as “grandmothered” plans) since policy years renewed on or after January 1, 2014. Each year, CMS has extended this transition relief for any grandmothered plans that have been continually renewed since on or after January 1, 2014.  However, in its March 23, 2022 Insurance Standards Bulletin, CMS announced that the limited nonenforcement policy will remain in effect until CMS announces that such coverage must come into compliance with relevant requirements. Thus, we will no longer see annual transition relief announced.

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