Compliance FYI: 2025 HSA and HDHP Information

Compliance, Employee Benefits

On May 9, 2024 the Internal Revenue Service (IRS) issued the limits for 2025 on Health Savings Accounts (HSAs) and the associated High Deductible Health Plans (HDHPs) in Revenue Procedure 2024-25.

Health Savings Accounts

Minimum HDHP Deductible$1,650/single$3,300/family
Maximum Contributions$4,300/single$8,550/family
Out-of-Pocket Maximum$8,300/single$16,600/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.

Out-of-Pocket Maximum 2025$9,200/single$18,400/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.

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.

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