The IRS released Rev Proc. 2022-2024 which provides the 2023 inflation adjusted amounts for HSAs. Limits are effective 01/01/2023.

Contribution Maximum

Self-Only Contribution Maximum $3,850

Family Contribution Maximum $7,750

HDHP Minimum Required Deductible

Self-Only Minimum Deductible $1,500

Family Minimum Deductible $3,000

Out-of-Pocket Maximum

Self-Only Out-of-Pocket Maximum $7,500

Family Out-of-Pocket Maximum $15,000

Post-Deductible HRAs

Employers with a Post-Deductible HRA should confirm that the employee front-end deductible responsibility is at least $1,500 for self-only coverage and $3,000 for family coverage in order to maintain participant’s eligibility for HSAs in 2023.