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. |
Related Content
Employee Benefits
State of the Market for Employee Benefits in 2025
What are the needs and priorities of those in the workforce and the employment market? What are rival businesses offering to attract and retain the best the market has to offer? And what shifts are taking place in the market that employers should anticipate and prepare for? Alera Group’s 2025 Employee Benefits Market Outlook, scheduled for release on January 16, provides answers to those essential questions.
December 19, 2024
Find out more
Employee Benefits
Avoiding an Employee Lawsuit Over a Tobacco Surcharge Claim
Tobacco surcharges on health insurance premiums for employees who use tobacco products are attractive options for employers looking to keep their workforce healthy while lowering their organization’s healthcare costs. But surcharges can go too far, and many employers may be unaware of the limitations. Alera Group's new whitepaper on tobacco surcharges is designed to assist employers in complying with federal regulations.
November 19, 2024
Find out more Employee Benefits
Q4 Considerations: New HIPAA Privacy Considerations
Earlier this year, the Department of Health and Human Services (HHS) issued a Final Rule titled HIPAA Privacy Rule to Support Reproductive Health Care Privacy.
November 15, 2024
Find out more