Mercer’s Quick Benefit Facts offers a handy single-sheet reference guide giving key 2020–2022 annual limits for retirement plans on one side, with health, fringe benefit and Affordable Care Act (ACA) figures on the other. Nearly all 2022 amounts are now official. 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 (IRAs)
  • 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 limits
  • Limit on salary-reduction contributions to health flexible spending arrangements (health FSAs)
  • Maximum contributions for health savings accounts (HSAs) and 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
Margaret Berger
by Margaret Berger

Partner, Mercer’s Law & Policy Group

Dorian Z. Smith
by Dorian Z. Smith

Partner, Mercer’s Law & Policy Group


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