Employee Benefits
Spotlight on 2025 Benefit Limits
November 15, 2024
The IRS has released the 2025 benefit plan limits. The following chart shows some of the key limits for the 2023, 2024 and 2025 tax years.
| Health Savings Accounts (HSAs) | 2023 | 2024 | 2025 |
| Individual Contribution Limit — Annual | $3,850 | $4,150 | $4,300 |
| Family Contribution Limit — Annual | $7,750 | $8,300 | $8,550 |
| Age 55+ Catch-Up | $1,000 | $1,000 | $1,000 |
| QHDHP Limits | |||
| Minimum Individual Deductible | $1,500 | $1,600 | $1,650 |
| Minimum Family Deductible | $3,000 | $3,200 | $3,300 |
| Maximum Individual Out-of-Pocket | $7,500 | $8,050 | $8,300 |
| Maximum Family Out-of-Pocket | $15,000 | $16,100 | $16,600 |
Flexible Spending Arrangements (FSAs)
| |||
| Maximum Health FSA Deferral | $3,050 | $3,200 | $3,300 |
| Maximum Health FSA Rollover | $610 | $640 | $660 |
| Maximum Dependent Care Deferral | $5,000 | $5,000 | $5,000 |
| ACA Limits and Fees | |||
| ACA Affordability Safe Harbor Percentage | 9.12% | 8.39% | 9.02% |
| FPL Affordability: Lower 48 States | $103.28/mo. | $101.94/mo. | $113.20/mo. |
| FPL Affordability: Alaska | $129.12/mo. | $127.32/mo. | $141.39/mo. |
| FPL Affordability: Hawaii | $118.79/mo. | $117.25/mo. | $130.11/mo. |
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