resources
2025 Health Savings Account (HSA) and Excepted Benefit HRA Limits Announced
May 14, 2024
2025 Health Savings Account (HSA) and Excepted Benefit HRA Limits.
At A Glance
The IRS has released the 2025 inflation-adjusted amounts for Health Savings Accounts (HSAs). The new amounts are effective for the 2025 calendar year.
Health Savings Accounts (HSAs)
2025 HSA Annual Contribution Limit | |
Coverage Level | Amount |
Self-Only Coverage | $4,300 |
Family Coverage | $8,550 |
Catch-Up Coverage (Age 55 or older) | $1,000 |
2025 High Deductible Health Plan (HDHP) Requirements | ||
Coverage Level | Minimum Annual Deductible | Maximum Annual Out-of-Pocket Limit |
Individual | $1,650 | $8,300 |
Family | $3,300 | $16,600 |
Excepted Benefit Health Reimbursement Arrangements (EBHRAs)
The maximum amount that may be contributed into an Excepted Benefit Health Reimbursement (EBHRA) in 2025 is $2,150.
For more information on federal wage and payroll tax laws, check out our Federal Payroll Tax Facts & FAQs page.
Next Steps
The increased limits will be added in the Paylocity software with an effective date starting January 1, 2025. This update will be automatic, so no additional action is required.
Thank you for choosing Paylocity as your Payroll Tax and HCM partner. This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.
Keep Up With Compliance
Between constantly changing employment laws and updates to the Affordable Care Act (ACA), keeping your workplace compliant can be a time-consuming and costly challenge. Eliminate the stress and stay up to date with our Compliance Dashboard. View compliance alerts and get a bird’s eye view of what you need to do to avoid fines and penalties.
