On May 1, 2025, the IRS released Rev. Proc. 2025-19, officially announcing the 2026 Health Saving health savings account (HSA) contribution limits along with updated thresholds for high deductible health plans (HDHPs). These inflation-adjusted figures are essential for employers and benefits professionals preparing for the 2026 plan year.
2026 HSA Contribution Limits
Effective January 1, 2026, individuals eligible to contribute to a Health Savings Account (HSA) will be subject to the following updated contribution limits:
-
Self-only coverage: $4,400
(Up $100 from 2025’s limit of $4,300) -
Family coverage: $8,750
(Up $200 from 2025’s limit of $8,550) -
Catch-up contribution: $1,000
(Unchanged; available for individuals age 55 and older)
These limits apply to HSA-eligible individuals enrolled in qualifying HDHPs. HSAs continue to offer significant tax advantages and can be a powerful tool in employees’ long-term financial wellness strategies.
2026 HDHP Deductible and Out-of-Pocket Limits
To remain HSA-compatible, HDHPs must meet the IRS’s updated minimum deductible and out-of-pocket expense requirements:
Minimum Annual Deductibles:
-
Self-only coverage: $1,700
(Up $50 from 2025) -
Family coverage: $3,400
(Up $100 from 2025)
Maximum Annual Out-of-Pocket Expenses (excluding premiums):
-
Self-only coverage: $8,500
(Up $200 from 2025) -
Family coverage: $17,000
(Up $400 from 2025)
These figures include all costs such as deductibles and copayments and apply to HDHPs whether or not they cover essential health benefits (EHBs).
Proposed ACA Maximum Out-of-Pocket Limits for 2026
While HDHPs must meet the above thresholds for HSA eligibility, the Affordable Care Act (ACA) also sets its own out-of-pocket maximums for non-grandfathered health plans. These apply specifically to in-network EHBs and often exceed HDHP limits.
The proposed ACA out-of-pocket maximums for 2026 are:
-
Self-only coverage: $10,150
(Up $950 from 2025) -
Family coverage: $20,300
(Up $1,900 from 2025)
These limits were proposed by the Department of Health and Human Services (HHS) in October 2025 and are typically finalized before open enrollment season.
Key Takeaway for Employers
Now is the time to prepare for 2026 benefits planning. Review your HDHP offerings, ensure compliance with the new 2026 HSA contribution limits, and begin updating employee communication materials so your teams are ready for the year ahead.
If you have questions about how these changes may impact your organization or employee benefits strategy, reach out to your current benefits broker for guidance.
Don’t have a broker you love? Inova offers comprehensive benefits brokerage services alongside payroll and HR—all from one trusted partner. Our licensed experts can help you evaluate your options and build a benefits package that supports employee wellbeing and your bottom line.
