To account for the rising tide of inflation, the Internal Revenue Service (IRS) and United States Department for Health and Human Services (HHS) have adjusted key thresholds for 2025.
IRS adjustments for HSA’s and Excepted Benefit HRA’s: The Internal Revenue Service adjusted thresholds for Health Savings Accounts (HSA’s) for calendar year 2025 and excepted benefit Health Reimbursement Arrangements (HRA’s) for plan years beginning in 2025.
The table below provides a comparison of the current 2024 figures to the 2025 adjustments:
| Topic: | 2024 Figure | 2025 Figure |
| HSA annual contribution limit: self-only | $4,150 | $4,300 |
| HSA annual contribution limit: family | $8,300 | $8,550 |
| High Deductible Health Plan (HDHP) deductible amount: self-only coverage | $1,600 | $1,650 |
| High Deductible Health Plan (HDHP) deductible amount: family coverage | $3,200 | $3,300 |
| HDHP Maximum Out of Pocket Limit: self-only coverage | $8,050 | $8,300 |
| HDHP Maximum Out of Pocket Limit: family coverage | $16,100 | $16,600 |
| Excepted HRA Benefit Threshold | $2,100 | $2,150 |
To review the IRS Revenue Procedure (2024-25) – click here.
HHS adjustment for non-grandfather group medical plans: In contrast, the Department of Health and Human Services announced that a decrease to out of pocket plan limits (e.g. deductibles, co-payments but not premiums) for non-grandfathered health plans that begin in 2025.
The table below provides a comparison of the current 2024 figures to the 2025 adjustments:
| Topic: | 2024 Figure | 2025 Figure |
| Non-grandfathered group medical out of pocket limit: self-only coverage | $9,450 | $9,200 |
| Non-grandfathered group medical out of pocket limit: family coverage | $18,900 | $18,400 |
The announcement finalizes figures originally projected and announced back in November, 2023 which can be found here.
Employers should take note of these changes (such as updating limits where warranted) as they plan and budget for their benefit offerings in 2025.