19 Jul Federal: 2025 Inflation-Adjusted Amounts for HSAs and HDHPs Released; ACA Out-of-Pocket Limits
On May 9, 2024, the IRS released Rev. Proc. 2024-25, announcing the 2025 health savings accounts (HSAs) and high deductible health plans (HDHPs) inflation-adjusted amounts:
- Annual HSA contribution limits:
- Self-coverage only: $4,300 ($150 increase from 2024)
- Family coverage: $8,550 ($250 increase from 2024)
- Annual catch-up contribution maximum remains unchanged at $1,000 for HSA-eligible individuals age 55 or older
- Minimum annual HDHP deductible:
- Self-coverage only: $1,650 ($50 increase from 2024)
- Family coverage: $3,300 ($100 increase from 2024)
- Maximum annual HDHP out-of-pocket expenses (deductibles, copayments, and other nonpremium amounts):
- Self-coverage only: $8,300 ($250 increase from 2024)
- Family coverage: $16,600 ($500 increase from 2024)
This applies to all HDHPs regardless of whether they’re for essential health benefits or not.
These amounts differ from the Affordable Care Act (ACA) maximum out-of-pocket limits for plan years beginning in 2025 (proposed by the Department of Health and Human Services in November 2024) for non-grandfathered health plans, which are:
- Self-coverage only: $9,200 ($250 decrease from 2024)
- Family coverage: $18,400 ($500 decrease from 2024)
Unlike the HDHP out-of-pocket maximums, the ACA out-of-pocket maximums apply to in-network essential health benefits.
Original content by the Mineral Platform. This information is provided with the understanding that Payroll Partners is not rendering legal, human resources, or other professional advice or service. Professional advice on specific issues should be sought from a lawyer, HR consultant or other professional.