In Revenue Procedure 2024-25, the IRS released the calendar year 2025 inflation-adjusted dollar amounts for health savings accounts (HSAs) and high-deductible health plans (HDHPs), along with the maximum annual amount that may be made newly available for excepted benefit health reimbursement arrangements (EB-HRAs) for plan years beginning in 2025. The amounts are updated annually to reflect cost-of-living adjustments.
Employers should consider these amounts when planning for 2025, as the changes will likely affect benefit plan administration and communication materials.
| 2024 | 2025 | Change | |
|---|---|---|---|
| Self-only coverage | |||
| –Maximum annual HSA contribution | $4,150 | $4,300 | +$150 |
| –Minimum annual deductible for HDHP | $1,600 | $1,650 | +$50 |
| –Maximum annual out-of-pocket expense limit for HDHP | $8,050 | $8,300 | +$250 |
| Family coverage | |||
| –Maximum annual HSA contribution | $8,300 | $8,550 | +$250 |
| –Minimum annual deductible for HDHP | $3,200 | $3,300 | +$100 |
| –Maximum annual out-of-pocket expense limit for HDHP | $16,100 | $16,600 | +$500 |
The 2025 HSA catch-up contribution amount for participants attaining age 55 by December 31, 2025, remains at $1,000. This amount is fixed by statute and is the same catch-up contribution amount that applied in 2024.
The maximum amount that employers may contribute for EB-HRAs for plans years beginning in 2025 is $2,150, up from $2,100 in 2024.
