2025 Employee Contribution and Benefit Limits
The Internal Revenue Service (IRS) today announced the annual inflation adjustments to contribution and benefit limits for more than 60 tax provisions in 2025.
The table below shows the contribution and benefit limits for certain plans in 2024 and 2025.
| FSA | 2024 | 2025 |
| Health FSA salary reduction | $3,200 | $3,300 |
| Health FSA carryover | $640 | $660 |
| Dependent Care FSA – married filing jointly or single parent | $5,000 | $5,000 |
| Dependent Care FSA – married filing separately | $2,500 | $2,500 |
| HRA | 2024 | 2025 |
| Excepted Benefit HRA | $2,100 | $2,200 |
| Qualified Small Employer HRA (QSEHRA) – self only | $6,150 | $6,350 |
| Qualified Small Employer HRA (QSEHRA) – family | $12,450 | $12,850 |
| HDHP | 2024 | 2025 |
| HDHP: max. annual out-of-pocket (self only) | $8,050 | $8,300 |
| HDHP: max. annual out-of-pocket (family) | $16,100 | $16,600 |
| HDHP: min. annual deductible (self only) | $1,600 | $1,650 |
| HDHP: min. annual deductible (family) | $3,200 | $3,300 |
| HSA | 2024 | 2025 |
| HSA: annual contributions (self only) | $4,150 | $4,300 |
| HSA: annual contributions (family) | $8,300 | $8,550 |
| HSA: catch-up contributions (age 55+) | $1,000 | $1,000 |
| Commuter | 2024 | 2025 |
| Qualified Transit and Parking – monthly | $315 | $325 |
Complete details on these and other cost-of-living adjustments can be viewed in Revenue Procedure 2024-40.
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