November 11, 2021

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 nongrandfathered 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.

Dorian Z. Smith
by Dorian Z. Smith

Partner, Mercer’s Law & Policy Group

Katharine Marshall
by Katharine Marshall

Principal, Mercer's Law & Policy Group

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