IRS has announced the 2022 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted-benefit health reimbursement arrangements (HRAs). In 2022, tax-deductible/tax-free HSA contribution limits and HDHP in-network out-of-pocket maximums will increase for both self-only and family coverage levels, while HDHP minimum annual deductibles will stay the same. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009. The 2022 maximum annual employer contribution for an excepted-benefit HRA will remain unchanged. The table below shows HSA, HDHP and excepted-benefit HRA limits for 2020‒2022.
Affordable Care Act (ACA) out-of-pocket maximums are higher. As announced by the Department of Health and Human Services (HHS) in May 2021, the out-of-pocket maximums for nongrandfathered group health plans under the ACA — $8,700 for self-only and $17,400 for other coverages — are higher than 2022 HDHP out-of-pocket maximums.