Benefit Plan Limits
Pursuant to IRS Guidelines
Benefit Plan Limits and Thresholds
On April 29, 2022 the IRS announced the 2023 Health Savings Account contribution limit and Excepted Benefit HRA increases within their release of Revenue Procedure 2022-24. On November 10, 2021 the IRS announced the 2022 tax-exclusion limits for FSA’s, Commuter Benefits and QSEHRA’s within their release of Revenue Procedure 2021-45.
Flexible Spending Accounts (FSAs)
2022
2021
2020
Health FSA Max Election
$2,850
$2,750
$2,750
Dependent Care FSA Max Election (married, filing jointly)
$5,000
$5,000
$5,000
Health Savings Accounts (HSAs)
2023
2022
2021
HDHP Min. Annual Deductible – Single
$1,500
$1,400
$1,400
HDHP Min. Annual Deductible – Family
$3,000
$2,800
$2,800
HDHP Out of Pocket Max – Single
$7,500
$7,050
$7,000
HDHP Out of Pocket Max – Family
$15,000
$14,100
$14,000
HSA Max Contribution Limit – Single
$3,850
$3,650
$3,600
HSA Max Contribution Limit – Family
$7,750
$7,300
$7,200
HSA Catch-Up Contribution Limit
$1,000
$1,000
$1,000
Commuter Benefits
2022
2021
2020
Qualified Parking
$280/mo
$270/mo
$270/mo
Transit passes and van pool services (employer + employee)
$280/mo
$270/mo
$270/mo
QSEHRA Limits (Maximum payments and reimbursements)
2022
2021
2020
Self-only
$5,450
$5,300
$5,250
Family
$11,050
$10,700
$10,600
Excepted Benefit HRA (EBHRA)
2023
2022
2021
Maximum Benefit
$1,950
$1,800
$1,800
Learn More
FSA
DCFSA
Limited Purpose FSA
HSA
HRA
