/>iOn May 1, 2025, the IRS released Rev Proc 2025-19 which updated for 2026 the limits applicable to certain health and welfare plans, including the following key limits:
| 2026 Limit | 2025 Limit | |
| Health FSA – Maximum contributions |
$4,400 (self-only) $8,750 (family) |
$4,300 (self-only) $8,550 (family) |
| HDHP - Minimum Deductible |
$1,700 (self-only) $3,400 (family) |
$1,650 (self-only) $3,300 (family) |
| HDHP - Maximum Out of Pocket |
$8,500 (self-only) $17,000 (family) |
$8,300 (self-only) $16,600 (family) |
| Maximum employer excepted benefit HRA contribution | $2,200 | $2,150 |
These 2026 limits are effective for HSAs for calendar year 2026, and for excepted benefit HRAs for plan years beginning in 2026.
