2025 quick benefit facts 

January 16, 2025

Mercer’s Quick Benefit Facts guide offers a handy single-sheet reference giving key 2023–2025 annual limits for retirement plans on one side, with health, fringe benefit and Affordable Care Act (ACA) figures on the other. Download the print-friendly PDF to see the complete charts.

Annually adjusted retirement plan figures shown on one side include:

• IRS qualified retirement plan limits
• IRS limits for traditional individual retirement accounts
• PBGC premiums for single-employer defined benefit plans
• Social Security taxable wage base and cost-of-living adjustment

Annually adjusted health and fringe benefit figures shown on the reverse side include:

• Tax-free qualified transportation fringe benefit limit
• Limits on salary-reduction contributions to health flexible spending arrangements
• Maximum contributions to health savings accounts, out-of-pocket maximums for high-deductible health plans (HDHPs) and minimum HDHP annual deductibles
• ACA out-of-pocket maximums for nongrandfathered group health plans
• ACA play-or-pay assessments under the employer shared-responsibility (ESR) mandate
• ACA affordability limit under the ESR federal-poverty-line safe harbor
• ACA affordability percentage for employer coverage