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IRS Contribution Limits

Each year the IRS announces updates to contribution limits for Flexible Spending Accounts (FSA), Health Savings Accounts (HSA), Health Reimbursement Arrangements (HRA), and other tax-advantaged accounts. Here’s a look at what’s changing:

2024

2025

Health FSA: Max Contribution Limit

$3,200

$3,300

Health FSA: Rollover Max

$640

$660

DCFSA: Max Contribution Limit

$2,500/$5,000

$2,500/$5,000

HSA: Max Contribution Limit

$4,150 Self-Only
$8,300 Family

$4,300 Self-Only
$8,550 Family

HSA: Catch-Up Contribution Limit

$1,000

$1,000

HSA: HDHP Out-of-Pocket Max

$8,050 Self-Only
$16,100 Family

$8,300 Self-Only
$16,600 Family

HSA: HDHP Minimum Annual Deductible

$1,600 Self-Only
$3,200 Family

$1,650 Self-Only
$3,300 Family

Commuter Reimbursement: Parking

$315/month

$325/month

Commuter Reimbursement: Transit 

$315/month

$325/month

QSEHRA

$6,150 Single
$12,450 Family

$6,350 Single
$12,800 Family

EBHRA

$2,100

$2,150

Educational Assistance  – Max Income Exclusion

$5,250

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Medical Mileage Rate

$.21

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Highly Compensated Employee Dollar Threshold

$155,000

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Key Employee Dollar Threshold

$220,000

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