Mercer projects 2026 HSA, HDHP and excepted-benefit HRA figures 

February 18, 2025

Mercer projects the 2026 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted-benefit health reimbursement arrangements (HRAs) will increase from 2025 levels. These unofficial 2026 amounts are determined using the Internal Revenue Code (IRC)’s cost-of-living adjustment methods, the US Bureau of Labor Statistics (BLS) published Chained Consumer Price Index for All Urban Consumers (C-CPI-U) values through January 2025, and Mercer’s projected C-CPI-U values for February and March.

The table below shows the projected HSA, HDHP and excepted-benefit HRA amounts for 2026, along with the 2025 and 2024 values for comparison. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009.

^{1 If actual inflation for February and March is negative, the maximum tax-deductible/tax-free HSA contribution for self-only coverage may be $4,350.}

^{2 If actual inflation for February and March is negative, the HDHP in-network out-of-pocket maximum for self-only/family coverage may be $8,450/$16,900.}

Affordable Care Act (ACA) out-of-pocket maximums are higher than projected amounts. In October 2024, the Centers for Medicare & Medicaid Services (CMS) announced the 2026 out-of-pocket maximums for nongrandfathered group health plans under the ACA — $10,150 for self-only and $20,300 for other coverages, up from the 2025 amounts of $9,200 and $18,400, respectively. These amounts are higher than the projected 2026 HDHP out-of-pocket maximums.

• Publication 969, HSAs and other tax-favored health plans (IRS, annually updated)
• Health savings accounts (Congressional Research Service, Feb. 11, 2025)
• Premium adjustment percentage, maximum annual limitation on cost sharing, reduced maximum annual limitation on cost sharing and required contribution percentage for the 2026 benefit year (CMS, Oct. 8, 2024)
• Health reimbursement arrangements (HRAs): Overview and related history (Congressional Research Service, March 7, 2022)
• A comparison of tax-advantaged accounts for healthcare expenses (Congressional Research Service, May 3, 2021)

• Summary of 2025 benefit-related cost-of-living adjustments (Jan. 24, 2025)
• 2025 quick benefit facts (Jan. 16, 2025)
• Final rules ease restrictions on health reimbursement arrangements (June 14, 2019)

• How to maximize HDHPs and HSAs to save costs, promote health and retain talent (March 17, 2022)
• Helping employees save smarter through HSAs (Feb. 10, 2022)
• To treat or to prevent? That is (still) the HSA question (Jan. 7, 2020)
• HSA vs. 401(k): Help your employees win the battle for account funding (Jan. 31, 2019)