2022 HSA & High Deductible Plan (HDHP) Information
Compliance, Employee Benefits
Karen Breitnauer
Director of Employee Benefits ComplianceSenior Compliance Attorney
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.
