2025 Inflation-Adjusted Amounts for HSAs and HDHPs Released; ACA Out-of-Pocket Limits
May 9, 2024
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.
