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.
| 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.
Additional Resources
