Recently, the IRS released Rev. Proc. 2024-25, which outlines the 2025 inflation-adjusted amounts for Health Savings Accounts and compatible High Deductible Health Plans. Adjusted amounts include HDHP calendar year minimum deductibles, out-of-pocket maximums, and the annual HSA contribution limits. Additionally, the annual adjustment for the ACA out of pocket limit was also released.

2025 2024 Change
ACA Out-of-Pocket Limits Individual $9,200  $9,450 -$250
Family $18,400 $18,900  -$500
HDHP Minimum Deductible Individual $1,650 $1,600 +$50
Family $3,300 $3,200 +$100
HDHP Out-of-Pocket Limits Individual $8,300 $8,050 +$250
Family $16,600 $16,100 +$500
HDHP Maximum Annual Contribution Limit Individual $4,300 $4,150 +$150
Family $8,550 $8,300 +$250
H.S.A. Catch Up Contribution $1,000 $1,000 $0

 

The text of Rev. Proc. 2024-25 is available here.

 

DG Compliance