Sarah Borders, CEBS June 3, 2024 6 min read

HSA, HDHP and Excepted Benefit HRA Limits Announced for 2025

The IRS announced under Revenue Procedure 2024-25 cost-of-living adjustments to dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted benefit health reimbursement arrangements (HRAs) for 2025.

All of the dollar limits currently in effect for 2024 will increase for 2025, with the exception of the HSA catch-up contribution limit for individuals ages 55 and older. The catch-up contribution will not change as it is not subject to cost-of-living adjustments.

The table listed below compares the dollar limits for HSAs, HDHPs and excepted benefit HRAs for 2024 and then the increase for plan years beginning during 2025, and maximum HSA contributions that can be made during 2025, regardless of when the health plan renews.

Employers should update payroll and benefit administration systems for the 2025 cost-of-living adjustments and incorporate the new limits in participant communications, such as open enrollment and new hire materials, benefit guides, plan documents, and summary plan descriptions.

Plan Limit	2024	2025
HDHP OOP Max: Self-Only Family	$ 8,050 $ 16,100	$ 8,300 $ 16,600
HDHP Minimum Deductible: Self-Only Family	$ 1,600 $ 3,200	$ 1,650 $ 3,300
HSA Contribution Limit: Self-Only Family Catch up Contribution (age 55+)	$ 4,150 $ 8,300 $ 1,000	$ 4,300 $ 8,550 $ 1,000
Excepted Benefit HRA Annual Contribution Limit	$2,100	$ 2,150

Sarah Borders, CEBS

Principal, Benefits Compliance Solutions. Sarah has spent the last 15 years in the employee benefits industry, has numerous designations and serves on NAHU’s Employer Working Group Subcommittee and is an active board member of Austin AHU. She recently stepped down as Vice President of Benefits Compliance at one of the nation's largest brokerage firms to start her own compliance consulting practice. Her designations include an active license with the Texas Department of Insurance, CEBS (Certified Employee Benefits Specialist), Certified Health Care Reform Professional, HIPAA certification and Health Care Service Associate. She holds an MBA from Texas A&M Corpus Christi and a BA from University of Incarnate Word. Her consulting firm, Benefits Compliance Solutions, partners with employers to identify unknown risks and avoid hundreds of thousands of dollars in fines and lawsuits from failure to comply with their healthplan obligations.