On Thursday, May 9, 2024, the IRS released 2025 indexing for health savings accounts (HSAs) and excepted benefit health reimbursement arrangements (EBHRAs).

The HSA limits address both the cost-sharing requirements of the underlying high deductible health plan (HDHP) and how much can be contributed to an individual’s HSA for that calendar year.  For HDHPs with an embedded per-person deductible for family coverage, the per-person deductible will need to be at least $3,300 for the plan year that begins in 2025.


Provision Description 2024 2025
HDHP Minimum Deductible Single coverage
Family coverage
(note a per-person deductible would have to meet the minimum family deductible requirement)
HDHP Maximum Total Out-of-Pocket (OOP) Single coverage
Family coverage
(note the per-person limit for non-grandfathered health plans
HSA Annual Contribution Limit Single coverage
Family coverage
(plus $1,000 per HSA account holder age 55+ on Dec 31)
EBHRA Limit Employer may provide up to this limit per employee for an EBHRA $2,100 $2,150



IMA will continue to monitor regulator guidance and offer meaningful, practical, and timely information.

This material should not be considered as a substitute for legal, tax and/or actuarial advice. Contact the appropriate professional counsel for such matters. These materials are not exhaustive and are subject to possible changes in applicable laws, rules, and regulations and their interpretations.