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IRS Increases Health Savings Account Contribution Limits for 2025

By Kirsten Ellis posted 05-17-2024 08:31 AM

  

For many, it may feel as if open enrollment was just here, but it is already time for some organizations to start thinking about 2025 benefits. For those ready to start strategizing, the 2025 health savings account (HSA) contribution limits have been set and increased by the Internal Revenue Service (IRS).

An HSA serves as a tax-advantaged savings method that aids individuals and families in effectively managing health care expenses. HSAs have gained popularity due to their ability to assist in saving for medical costs and enhancing financial well-being. It is important to note that HSAs must be utilized in conjunction with a high-deductible health plan (HDHP). Contributions made to an HSA are pre-tax, not taxed upon usage when utilized for eligible purchases, and any interest or earnings accumulated within the HSA account are also tax-free.

Despite the continued rise in inflation, the increase to HSA contribution limits is smaller than we have seen in recent years. The 2025 HSA contribution limits will be as follows:

HSA contribution limit (employer + employee)

  • Self-only: $4,300

  • Family: $8,550

HSA catch-up contributions (age 55 or older)

  • Remains unchanged at $1,000

Minimum Annual HDHP Deductible

  • Self-only: $1,650

  • Family: $3,300

Maximum Out-of-Pocket for HDHP

  • Self-only: $8,300

  • Family: $16,600

The rise in HSA contribution limits offers employees the chance to allocate additional funds toward their medical expenses with tax advantages. By leveraging these higher limits, individuals and families can enhance their financial preparedness for health care costs, establish greater financial security, and potentially strengthen their retirement savings.

Employers play a pivotal role in aiding in the effective use of HSAs among their workforces. By fostering a culture of financial wellness and providing comprehensive education on the benefits of HSAs, employers can equip employees with the tools needed to make well-informed decisions about their personal finances.

Effective communication is essential for employers to help their employees understand and take advantage of HSA benefits. This includes providing clear information on HSA contribution limits, eligibility criteria, and the advantages of maximizing contributions. Employers should communicate this information using a variety of methods, including email newsletters, informational sessions, and dedicated resources on employee portals, to make it easily accessible for all staff members.

Employers should ensure that both payroll and plan administration systems are updated to accommodate these increases. It is also important to update any participant communications, including open enrollment materials, internal websites, and summary plan descriptions.

If you have any questions or need assistance with your benefits strategy, please email Employers Council.

Kirsten Ellis is a human resources consultant for Employers Council.

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