2022 health FSA, other health and fringe benefit limits now set

IRS Rev. Proc. 2021-45 gives the 2022 contribution and other limits for health flexible spending arrangements (FSAs), qualified small-employer health reimbursement arrangements (QSEHRAs), long-term care (LTC) policies, transportation fringe benefits and adoption assistance programs. The 2022 figures reflect the increase in the average chained Consumer Price Index for All Urban Consumers (C-CPI-U) for the 12 months ending Aug. 31, 2021, after applying statutory rounding rules. Mercer’s 2022 quick benefit facts sheet highlights other key health and retirement benefit amounts announced earlier this year.
Health FSA, QSEHRA and LTC limits
This table shows the 2022 adjusted amounts for health FSAs, QSEHRAs and qualified LTC policies, along with the limits for 2021 and 2020. The health FSA carryover limits shown reflect the maximum unused funds that can carry over to the next plan year.
The 2022 adjusted amounts for health savings accounts (HSAs), HSA-qualifying high-deductible health plans, excepted-benefit HRAs, out-of-pocket maximums in non-grandfathered group health plans and various indexed amounts for the ACA’s employer-shared responsibility provision were announced earlier this year.
Qualified transportation fringe benefits and adoption assistance programs
This table shows the 2022 adjusted figures for qualified transportation fringe and adoption assistance benefits set by Rev. Proc. 2021-45, along with amounts for 2021 and 2020.
Related resources
Non-Mercer resources
- Rev. Proc. 2021-45 (IRS, Nov. 10, 2021)
- IRS provides tax inflation adjustments for tax year 2022 (IRS, Nov. 10, 2021)
Mercer Law & Policy resources.
- 2022 quick benefit facts (Nov. 10, 2021)
- Affordable percentage will shrink for employer health coverage in 2022 (Sept. 2, 2021)
- 2022 transportation, health FSA and Archer MSA limits projected (Aug. 18, 2021)
Other Mercer resources
-
Health, wealth and global news, views and analysis, written by Mercer legislative, regulatory and policy pros with practical insights for employers and benefit…
Related insights
-
2026 affordability percentage for employer health coverage increases
For the 2026 plan year, employer-sponsored health coverage will meet the ACA’s affordability standards if the required employee contribution doesn't exceed 9.96%… -
Roundup: Global employer resources on artificial intelligence
Artificial intelligence is becoming a permanent feature of the workplace and poses challenges/considerations as it reshapes work. This roundup provides general… -
House committee clears bill to curb ERISA plans’ ESG investing
The House Committee on Education and Workforce advanced proposed legislation aimed at curbing ERISA fiduciaries’ consideration of ESG factors.