Employee Benefits
Updated HSA, HDHP and Excepted Benefit HRA Limits for 2025
Updated HSA, HDHP and Excepted Benefit HRA Limits for 2025
On May 10, 2024, the IRS released Revenue Procedure 2024-25, providing the 2025 inflation-adjusted limits for the following:
- HSA contributions
- HDHP minimum deductible amount and maximum outof- pocket costs
- Excepted benefit HRA maximum new-contribution amount
All limits are effective January 1, 2025 and the new amounts for the HDHP deductible and out-of-pocket limits apply to HDHPs with plan years beginning in 2025.
The adjusted amounts are as follows:
2025 HSA contribution limits:
- The 2025 annual HSA contribution limit for individuals with self-only HDHP coverage is $4,300 (up from $4,150 in 2024).
- The 2025 annual HSA contribution limit for individuals with family HDHP coverage is $8,550 (up from $8,300 in 2024).
2025 HDHP minimum deductible amounts and maximum out-of-pocket costs:
- The 2025 HDHP minimum deductible amount for selfonly coverage is $1,650 (up from $1,600 in 2024). The IRS maximum annual out-of-pocket cost limit is $8,300 (up from $8,050 in 2024).
- The 2025 HDHP minimum deductible amount for family coverage is $3,300 (up from $3,200 in 2024). The IRS maximum annual out-of-pocket cost limit is $16,600 (up from $16,100 in 2024).
2025 excepted-benefit HRA maximum new-contribution amount:
- The 2025 excepted-benefit HRA maximum new-contribution amount is $2,150 (up from $2,100 in 2024). Plan sponsors offering HDHP plans will find the updated figures useful in plan design for the 2025 plan year.
