In 2025, the IRS has released the inflation-adjusted contribution and related amounts for health savings accounts (HSAs) and HSA-compatible high-deductible health plans (HDHPs). This information includes details on the 2025 HSA limits and restrictions imposed by the Affordable Care Act (ACA), as well as the annual catch-up contribution maximum.
The annual HSA contribution maximum for 2025 is $4,300 for single coverage and $8,550 for family coverage, an increase from the previous year. Additionally, the annual catch-up contribution maximum has also been increased. HDHPs have a minimum deductible of $1,650 for single coverage and $3,300 for family coverage in 2025. The maximum out-of-pocket limit for HDHPs is $8,300 for single coverage and $16,600 for family coverage in 2025. If an HDHP does not have a minimum individual deductible of at least $3,300 in 2025, this requirement cannot be waived.
It’s worth noting that under the ACA, HDHPs have a different out-of-pocket limit than what’s listed above. For 2025, this limit is $9,200 for single coverage and $18,400 for family coverage. HDHPs must adhere to the lower of these two limits. Non-calendar year HDHPs will adopt the new deductible and out-of-pocket limits at the beginning of their new plan year.
It’s important to understand that this information provided is not legal advice. Lockton may not be considered your legal counsel and communications with Lockton’s Compliance Consulting group are not privileged under the attorney-client privilege. For more insights and information regarding ERISA compliance consulting visit Lockton’s ERISA Compliance Consulting page.
In summary: The IRS has released inflation adjusted contribution amounts and related information for HSAs and HDHPs in 2025 including details on HSA limits imposed by ACA such as annual catch up contribution maximum as well as minimum deductibles and out of pocket limits
