On May 11, 2021 the IRS issued the limits for 2022 on Health Savings Accounts (HSAs) and the associated high deductible health plans (HDHPs) in Revenue Procedure 2021-25.
Health Savings Accounts
| Minimum HDHP Deductible | $1,400/single | $2,800/family |
| Maximum Contributions | $3,650/single | $7,300/family |
| Out-of-Pocket Maximum | $7,050/single | $14,100/family |
Reminder: The Affordable Care Act (ACA) out of pocket limits differ from the Internal Revenue Service (IRS) out-of-pocket limits for HSA qualified HDHPs.
Affordable Care Act – Out of Pocket Maximums
| Out-of-Pocket Maximum 2022 | $8,700/single | $17,400/family |
With the ACA limits, plans must apply the annual individual out-of-pocket (OOP) maximum for each individual in a family plan. Employers offering HSAs, however, must make sure they satisfy the lower OOP maximums and not these higher ACA limits.
