The IRS released Revenue Procedure 2024-25 which provides the 2025 inflation adjusted amounts for High Deductible Health Plans (HDHPs) and Health Savings Accounts (HSAs).
Contribution Limits for 2025
The HSA contribution limit for individuals with self-only HDHP coverage is $4,300.
(A $150 increase from 2024)
The HSA contribution limit for individuals with family HDHP coverage is $8,550.
(A $250 increase from 2024)
HDHP Minimum Required Deductibles for 2025
The minimum annual deductible for self-only HDHP coverage is $1,650.
The minimum annual deductible for family HDHP coverage is $3,300.
HDHP Out-of-Pocket Maximums for 2025
The maximum in-network out-of-pocket expenses (including items such as deductibles, co-payments, and co-insurance, but not premiums):
The maximum out-of-pocket (in-network) for self-only HDHP coverage is $8,300.
(A $250 increase from 2024)
The maximum out-of-pocket (in-network) for family HDHP coverage is $16,600.
(A $500 increase from 2024)
Post-Deductible HRAs
Employers with a Post-Deductible HRA should confirm that the employee front-end deductible responsibility is at least $1,650 for single coverage and $3,300 for family coverage in order to maintain participant’s eligibility for HSAs in 2025.