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DBS Digest

Navigating employee benefits in an ever-changing regulatory landscape.

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.