This article was sourced from ifebp.org
The Internal Revenue Service (IRS) issued Revenue Procedure 2024-25 announcing the calendar year 2025 annual health savings account (HSA) contribution limitation, the minimum deductible for a high-deductible health plan (HDHP), the maximum out-of-pocket expense limits for an HDHP, and the maximum amount for an excepted benefit health reimbursement arrangement (HRA).
The annual HSA contribution limit is:
$4,300 for self-only coverage
$8,550 for family coverage.
The minimum deductible of a HDHP is:
$1,650 for self-only coverage
$3,300 for family coverage.
The maximum out-of-pocket expense limit for a HDHP is:
$8,300 for self-only coverage
$16,600 for family coverage.
The maximum amount for an excepted benefit HRA is $2,150.
The revenue procedure is effective for HSAs for calendar year 2025 and for excepted benefit HRAs for plan years beginning in 2025.