The IRS just released Rev. Proc. 2021-25, which outlines the inflation adjusted amounts for 2022 relevant to health saving accounts (HSAs) and high deductible health plans (HDHPs). The new limits are summarized in the table below.

 20222021Change
Annual HSA Contribution Limit (employer and employee)

Self-only: $3,650

Family: $7,300

Self-only: $3,600

Family: $7,200

Self-only: +$50

Family: +$100

HSA Catch-Up Contributions   (age 55 or older)$1,000$1,000No change
Minimum Annual HDHP Deductible

Self-only: $1,400

Family: $2,800

Self-only: $1,400

Family: $2,800

No change
Maximum Out-of-Pocket for HDHP (deductibles, co-pays & other amounts except premiums)

Self-only: $7,050

Family: $14,100

Self-only: $7,000

Family: $14,000

Self-only: +$50

Family: +$100

Next Steps for Employers

As employers prepare for the 2022 plan year, they should ensure any plan materials and participant communications reflect the new limits.

Additional Resources

Emerald Law – Emerald is a Senior Compliance Consultant for Sequoia, where she works with our clients to optimize and streamline benefits compliance. In her free time, Emerald enjoys stand-up comedy, live music, and writing non-fiction.