Mercer projects 2027 HSA, HDHP, and excepted-benefit HRA figures
Mercer projects the 2027 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted-benefit health reimbursement arrangements (HRAs) will increase from 2026 levels. These unofficial 2027 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 2026, 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 2027, along with the 2026 and 2025 values for comparison. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009.
| HSA and HDHP limits | Projected 20271 | 2026 | 2025 |
|---|---|---|---|
| Self-only coverage | |||
| Maximum tax-deductible/tax-free HSA contribution | $4,5002 | $4,400 | $4,300 |
| HDHP minimum annual deductible | 1,750 | 1,700 | 1,650 |
| HDHP in-network out-of-pocket maximum | 8,7002 | 8,500 | 8,300 |
| Family coverage | |||
| Maximum tax-deductible/tax-free HSA contribution | 8,9503 | 8,750 | 8,550 |
| HDHP minimum annual deductible | 3,500 | 3,400 | 3,300 |
| HDHP in-network out-of-pocket maximum | 17,4002 | 17,000 | 16,600 |
| HSA catch-up contribution limit at age 55 or older | 1,000 | 1,000 | 1,000 |
| Excepted-benefit HRA limit | |||
| Maximum employer contribution | 2,250 | 2,200 | 2,150 |
1 BLS did not publish CPI figures for October 2025 due to the federal government shutdown. IRS has not yet announced how it will adjust for the gap, but the projected limits should not significantly change.
2 If actual inflation for February and March is significantly negative, the maximum tax-deductible/tax-free HSA contribution for self-only coverage may be $4,450, and the HDHP in-network out-of-pocket maximum for self-only/family coverage may be $8,650/$17,300.
3 If actual inflation for February and March is higher than usual, the maximum tax-deductible/tax-free HSA contribution may be $9,000.
Affordable Care Act (ACA) out-of-pocket maximums are higher than projected amounts
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 2027 benefit year (CMS, January 29, 2026)
- Health savings accounts (Congressional Research Service, February 11, 2025)
- 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 2026 benefit-related cost-of-living adjustments (March 2, 2026)
- 2026 quick benefit facts (January 21, 2026)
- IRS addresses HSA-compatible telehealth, primary care, bronze plans (December 22, 2025)
- Top 10 health, fringe, and leave benefit compliance and policy issues in 2026 (section 6, HSA, HRA, and health and dependent care FSA developments) (October 30, 2025)
- One Big Beautiful Bill includes employer-friendly provisions (July 8, 2025)
- Employers support HSA changes to make them more flexible (April 3, 2025)
- How to maximize HDHPs and HSAs to save costs, promote health, and retain talent (March 17, 2022)
- To treat or to prevent? That is (still) the HSA question (January 7, 2020)
- Final rules ease restrictions on health reimbursement arrangements (June 14, 2019)
- HSA vs. 401(k): Help your employees win the battle for account funding (January 31, 2019)
Other Mercer resources
- Eight ways to make HSAs work better for more of your people (May 1, 2025)
- Helping employees save smarter through HSAs (February 10, 2022)