On May 29, 2026, the Internal Revenue Service (IRS) issued the limits for 2027 on Health Savings Accounts (HSAs) and the associated high deductible health plans (HDHPs) in Revenue Procedure 2026-24.
| Limit Type | Single / Individual | Family |
|---|---|---|
| Minimum HDHP Deductible | $1,750 | $3,500 |
| Maximum HSA Contributions | $4,500 | $9,000 |
| Out-of-Pocket Maximum | $8,700 | $17,400 |
The aggregate monthly fees for a direct primary care service arrangement (DPCSA) to be HSA compatible remain at $150 for individual coverage and $300 for family coverage in 2027. More on DPCSAs is available here.
Reminder: The Affordable Care Act (ACA) out of pocket limits differ from the IRS out-of-pocket limits for HSA qualified HDHPs.
| Limit Type | Single / Individual | Family |
|---|---|---|
| Out-of-Pocket Maximum | $12,000 | $24,000 |
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.
The information provided is a summary of laws and regulations relating to employee benefit plan compliance. This information should not be construed as legal advice. In all cases, employers should consult with their own legal counsel.
