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.
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