2024
2025
Health FSA: Max Contribution Limit
$3,200
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Health FSA: Rollover Max
$640
_
DCFSA: Max Contribution Limit
$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
$1000
$1000
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
_
Commuter Reimbursement: Transit
$315/month
_
QSEHRA
$6,150 Single
$12,450 Family
_
EBHRA
$2,100
$2,150
Educational Assistance – Max Income Exclusion
$5,250
_
Medical Mileage Rate
$.21
_
Highly Compensated Employee Dollar Threshold
$155,000
_
Key Employee Dollar Threshold
$220,000
_
Health Savings Account (HSA) contribution increases:
Significant contribution increases will allow employees to save more with their HSAs next year. The increases will take effect in January 2025 and are outlined in more detail in this IRS announcement article. For HSA details and answers to FAQs, visit our ultimate guide.