Mercer projects 2025 HSA, HDHP and excepted-benefit HRA figures
February 16, 2024
Mercer projects the 2025 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted-benefit health reimbursement arrangements (HRAs) will all rise from 2024 levels. These unofficial 2025 amounts are determined using the Internal Revenue Code (IRC)’s cost-of-living adjustment methods, the US Bureau of Labor Statistics (BLS) published Chained Consumer Price Index for All Urban Consumers (C-CPI-U) values through January 2024, and Mercer’s projected C-CPI-U values for February and March.
The table below shows the projected HSA, HDHP and excepted-benefit HRA amounts for 2025, along with the 2024 and 2023 values for comparison. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009.
| HSA and HDHP limits | Projected 2025 | 2024 | 2023 |
|---|---|---|---|
| Self-only coverage | |||
| Maximum tax-deductible/tax-free HSA contribution | $4,250 | $4,150 | $3,850 |
| HDHP minimum annual deductible | 1,650 |
1600 | 1500 |
HDHP in-network out-of-pocket maximum |
8,250 or 8,300* |
8,050 |
7,500 |
| Family coverage | |||
| 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 | 16,500 or 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 | |||
| Maximum employer contribution | 2,150 |
2,100 |
1,950 |
| * Depending on actual inflation for February and March 2024, these limits may be $8,250/$16,500 or $8,300/$16,600. | |||
Related resources
Non-Mercer resources
- Publication 969, HSAs and other tax-favored health plans (IRS, annually updated)
- Premium adjustment percentage, maximum annual limitation on cost sharing, reduced maximum annual limitation on cost sharing and required contribution percentage for the 2025 benefit year (CMS, Nov. 15, 2023)
- Health savings accounts (Congressional Research Service, Aug. 8, 2022)
- Health reimbursement arrangements (HRAs): Overview and related history (Congressional Research Service, March 7, 2022)
- A comparison of tax-advantaged accounts for healthcare expenses (Congressional Research Service, May 3, 2021)
Mercer Law & Policy resources
- Summary of 2024 benefit-related cost-of-living adjustments (Feb. 8, 2024)
- 2024 quick benefit facts (Jan. 17, 2024)
- Top 10 health, leave benefit compliance and policy issues in 2024 see Section 10, Health savings account (HSA), health reimbursement arrangement (HRA) and health flexible spending arrangement (FSA) developments (Oct. 12, 2023)
- Two-year renewal of predeductible HDHP telehealth coverage now law (Jan. 11, 2023)
- 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)