2026 Inflation-Adjusted Health and Welfare Plan Limits
May 2, 2025
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.
