Alex O'Connor
On May 9, 2024 the Internal Revenue Service (IRS) issued the limits for 2025 on Health Savings Accounts (HSAs) and the associated High Deductible Health Plans (HDHPs) in
Revenue Procedure 2024-25.
Health Savings Accounts
Minimum HDHP Deductible $1,650/single $3,300/family
Maximum Contributions $4,300/single $8,550/family
Out-of-Pocket Maximum $8,300/single $16,600/family
REMINDER: The Affordable Care Act (ACA) out-of-pocket limits differ from the Internal Revenue Service (IRS) out-of-pocket limits for HSA qualified HDHPs.
Affordable Care Act – Out of Pocket Maximums
Out-of-Pocket Maximum 2025 $9,200/single $18,400/family
With the ACA limits, plans must apply the annual individual out-of-pocket (OOP) maximum for each individual in a family plan. Employers offering HSAs, however, must make sure they satisfy the lower OOP maximums and not these higher ACA limits.