The IRS has released important 2025 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and health reimbursement arrangements (HRAs). Contribution limits are rising because of inflation, but the jumps are not as dramatic as the 2024 increases.
Health savings accounts
The Internal Revenue Code (IRC) allows employers, employees or both to contribute pretax dollars to HSAs paired with qualified HDHPs. HDHPs must adhere to minimum deductible amounts and maximum out-of-pocket costs.
As noted, the maximum contribution level for HSAs for individuals and families is increasing for 2025. The additional catch-up contribution level for individuals age 55 and older remains the same.
| HSA maximum contribution level | 2024 | 2025 |
| Individual coverage | $4,150 | $4,300 |
| Family coverage | $8,300 | $8,550 |
| Catch-up contributions for age 55 and older | $1,000 | $1,000 |
High-deductible health plans
For 2025, the minimum deductible amount and maximum out-of-pocket amount for individuals and families in qualifying HDHPs are also increasing.
| HDHP minimum deductible amount | 2024 | 2025 |
| Individual coverage | $1,600 | $1,650 |
| Family coverage | $3,200 | $3,300 |
| HDHP maximum out-of-pocket amount | 2024 | 2025 |
| Individual coverage | $8,050 | $8,300 |
| Family coverage | $16,100 | $16,600 |
Excepted benefit health reimbursement arrangements
Excepted benefit HRAs are another way to provide certain tax-advantaged benefits. For example, you can offer an excepted benefit HRA to help employees pay for vision and dental coverage not provided under your primary group health plan.
Only employers can make HRA contributions. If you offer an excepted benefit HRA, your maximum contribution amount is increasing by $50 in 2025.
| Excepted benefit HRA | 2024 | 2025 |
| Maximum employer contribution | $2,100 | $2,150 |