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.
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2022
2021
Change
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
$1,000
No 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.
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.
