2025 HSA, HDHP and excepted-benefit HRA figures set 

May 10, 2024

IRS has announced the 2025 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted-benefit health reimbursement arrangements (HRAs). In 2025, tax-deductible/tax-free HSA contribution limits, HDHP in-network out-of-pocket maximums and HDHP minimum annual deductibles will rise from 2024 levels for both self-only and family coverage levels. The HSA catch-up contribution limit is set by statute and hasn’t changed since 2009. The 2025 maximum annual employer contribution for an excepted-benefit HRA will increase to $2,150. The table below shows the HSA, HDHP and excepted-benefit HRA limits for 2023‒2025.

^{* February and March inflation was much higher than anticipated, causing Mercer’s initial projection of $4,250 to increase to $4,300.}

Affordable Care Act (ACA) out-of-pocket maximums are higher. As announced by the Centers for Medicare & Medicaid Services (CMS) in November 2023, the 2025 out-of-pocket maximums for nongrandfathered group health plans under the ACA — $9,200 for self-only and $18,400 for other coverages (which actually are down from the 2024 amounts of $9,450 and $18,900, respectively) — are still higher than the 2025 HDHP out-of-pocket maximums.

• Rev. Proc. 2024-25 (IRS, May 9, 2024)
  
• Premium adjustment percentage, maximum annual limitation on cost sharing, reduced maximum annual limitation on cost sharing, and required contribution percentage for the 2025 benefit year (CMS, Nov. 15, 2023)

• Mercer projects 2025 HSA, HDHP and excepted-benefit HRA figures (Feb. 16, 2024)
• Summary of 2024 benefit-related cost-of-living adjustments (Feb. 8, 2024)
• 2024 quick benefit facts (Jan. 14, 2024)
• 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)