On May 1, 2025, the IRS released Rev Proc 2025-19 which updated for 2026 the limits applicable to certain health and welfare plans, including the following key limits:

  2026 Limit 2025 Limit
Health FSA – Maximum contributions

$4,400 (self-only)

$8,750 (family)

$4,300 (self-only)

$8,550 (family)
HDHP - Minimum Deductible

$1,700 (self-only)

$3,400 (family)

$1,650 (self-only)

$3,300 (family)
HDHP - Maximum Out of Pocket

$8,500 (self-only)

$17,000 (family)

$8,300 (self-only)

$16,600 (family)
Maximum employer excepted benefit HRA contribution

$2,200

$2,150

These 2026 limits are effective for HSAs for calendar year 2026, and for excepted benefit HRAs for plan years beginning in 2026. If you have any questions or would like more information, please reach out to the authors of this alert or your Miller Canfield attorney.

  


Brian T. Gallagher
+1.517.483.4914
gallagher@millercanfield.com 

Mickey Bartlett
Michelle "Mickey" Bartlett
+1.313.496.7520
bartlett@millercanfield.com 

Katina Gorman
Katina Gorman
+1.248.267.3211
gorman@millercanfield.com 

  
   
   
 

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