Benefit Plan Limits
HR Benefit Plan Limits and Thresholds
Pursuant to IRS Guidelines
IRS Releases HSA Limits for 2025: IRS issued Revenue Procedure 2024-25, which provides the 2025 cost-of-living contribution and coverage adjustments for HSAs, as required under Code Section 223(g). It also includes the 2025 limit for Excepted Benefit HRAs. The limits for all items increased for 2025.
For a copy of Revenue Procedure 2024-25, click on the link:
RP-2024-25 (irs.gov)
| Flexible Spending Accounts (FSAs) Benefit Plan Limits | 2025 | 2024 | 2023 |
|---|---|---|---|
| Health FSA Max Election | $3,300 | $3,200 | $3,050 |
| Dependent Care FSA Max Election (married, filing jointly) | $5,000 | $5,000 | $5,000 |
| Rollover Allowance | $660 | $640 | $610 |
| Health Savings Accounts (HSAs) Benefit Plan Limits | 2025 | 2024 | Change |
|---|---|---|---|
| HDHP Min. Annual Deductible – Single | $1,650 | $1,600 | + $50 |
| HDHP Min. Annual Deductible – Family | $3,300 | $3,200 | + $100 |
| HDHP Out of Pocket Max – Single | $8,300 | $8,050 | + $250 |
| HDHP Out of Pocket Max – Family | $16,600 | $16,100 | + $500 |
| HSA Max Contribution Limit – Single | $4,300 | $4,150 | + $150 |
| HSA Max Contribution Limit – Family | $8,550 | $8,300 | + $250 |
| HSA Catch-Up Contribution Limit | $1,000 | $1,000 |
| Commuter Benefit Plan Limits | 2025 | 2024 | 2023 |
|---|---|---|---|
| Qualified Parking | $325/mo | $315/mo | $300/mo |
| Transit passes and van pool services (employer + employee) | $325/mo | $315/mo | $300/mo |
| QSEHRA Limits (Maximum payments and reimbursementsreimb.) | 2025 | 2024 | 2023 |
|---|---|---|---|
| Self-only | $6,350 | $6,150 | $5,850 |
| Family | $12,800 | $12,450 | $11,800 |
| Excepted Benefit HRA (EBHRA) Plan Limits | 2025 | 2024 | 2023 |
|---|---|---|---|
| Maximum Benefit | $2,150 | $2,100 | $1,950 |
