Summary of 2025 benefit-related cost-of-living adjustments 

January 24, 2025

This GRIST details the 2025 cost-of-living adjustments for retirement, health and fringe benefit plans, as well as Medicare and Social Security. Updates to this article reflect several recently published items, including the 2025 limits for retirement plans qualified in Puerto Rico, the IRS final covered compensation tables (matching Mercer’s projections) and the Affordable Care Act’s 2025 employer shared-responsibility play-or-pay monthly contribution limit for noncalendar-year health plans using an affordability safe harbor based on the federal poverty line.

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