The IRS recently released the 2026 limits for health savings accounts (HSA) and high-deductible health plans (HDHP). See below for a comparison of 2025 limits vs. 2026:
| HSA Annual Contributions | 2025 | 2026 |
| Employee-Only: | $4,300 | $4,400 |
| Employee + Family: | $8,550 | $8,750 |
| HDHP Minimum Deductible | 2025 | 2026 |
| Employee-Only: | $1,650 | $1,700 |
| Employee + Family: | $3,300 | $3,400 |
| HDHP Out-of-Pocket (OOP) Maximum Limits | 2025 | 2026 |
| Employee Only: | $8,300 | $8,500 |
| Employee + Family: | $16,600 | $17,000 |
The increases are consistent with recent years’ changes, which have been tied to inflation.
Non-calendar year plans aren’t required to comply with the new deductible and OOP max limits until the plan renews in ‘26. Since HSA contribution limits typically apply on a calendar year basis, participants will be allowed to contribute next year’s increased HSA amount if they have HDHP coverage for the entire 2026 calendar year.
Employers with HDHPs and contributions to HSAs made via payroll deduction should pay attention to the new limits when planning for 2026 and their upcoming benefit renewals. Make note of any embedded deductibles that could result in your employer-sponsored benefit plan not qualifying as an HDHP. This would prevent employees from contributing to HSAs under that plan.
Questions about how this could impact your company’s benefit plans should be directed to your broker or carrier.
