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2025 HSA, HDHP and excepted-benefit HRA figures set
May 10, 2024
IRS has announced the 2025 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted-benefit health reimbursement arrangements (HRAs). In 2025, tax-deductible/tax-free HSA contribution limits, HDHP in-network out-of-pocket maximums and HDHP minimum annual deductibles will rise from 2024 levels for both self-only and family coverage levels. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009. The 2025 maximum annual employer contribution for an excepted-benefit HRA will increase to $2,150. The table below shows the HSA, HDHP and excepted-benefit HRA limits for 2023‒2025.
| HSA and HDHP limits | |||
| Self-only coverage | 2025 | 2024 | 2023 |
|---|---|---|---|
| Maximum tax-deductible/tax-free HSA contribution | $4,300* | $4,150 | $3,850 |
| HDHP minimum annual deductible | 1,650 | 1,600 | 1,500 |
| HDHP in-network out-of-pocket maximum | 8,300 | 8,050 | 7,500 |
| Family coverage | 2025 | 2024 | 2023 |
|---|---|---|---|
| Maximum tax-deductible/tax-free HSA contribution | 8,550 | 8,300 | 7,750 |
| HDHP minimum annual deductible | 3,300 | 3,200 | 3,000 |
| HDHP in-network out-of-pocket maximum | 16,600 | 16,100 | 15,000 |
| HSA catch-up contribution limit at age 55 or older | 1,000 | 1,000 | 1,000 |
| Excepted-benefit HRA limit | 2025 | 2024 | 2023 |
|---|---|---|---|
| Maximum employer contribution | 2,150 | 2,100 | 1,950 |
* February and March inflation was much higher than anticipated, causing Mercer’s initial projection of $4,250 to increase to $4,300.
Affordable Care Act (ACA) out-of-pocket maximums are higher. As announced by the Centers for Medicare & Medicaid Services (CMS) in November 2023, the 2025 out-of-pocket maximums for nongrandfathered group health plans under the ACA — $9,200 for self-only and $18,400 for other coverages (which actually are down from the 2024 amounts of $9,450 and $18,900, respectively) — are still higher than the 2025 HDHP out-of-pocket maximums.
Related resources
Non-Mercer resources
Mercer Law & Policy resources
- Mercer projects 2025 HSA, HDHP and excepted-benefit HRA figures (Feb. 16, 2024)
- Summary of 2024 benefit-related cost-of-living adjustments (Feb. 8, 2024)
- 2024 quick benefit facts (Jan. 14, 2024)
- Final rules ease restrictions on health reimbursement arrangements (June 14, 2019)
Other Mercer resources
- How to maximize HDHPs and HSAs to save costs, promote health and retain talent (March 17, 2022)
- Helping employees save smarter through HSAs (Feb. 10, 2022)
- To treat or to prevent? That is (still) the HSA question (Jan. 7, 2020)
- HSA vs. 401(k): Help your employees win the battle for account funding (Jan. 31, 2019)
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