With the IRS taking much longer than usual to publish FSA limits and ACA affordability percentages, we are finally able to publish a table of virtually all 2022 indexed benefit limits for your convenience, including HSA and ACA indexing announced last spring.

Please note the federal poverty level (FPL) for 2022 isn’t announced until late January, and we cannot provide an estimated projection, so the FPL affordability threshold for non-calendar year (non-CY) plans renewing in 2022 was updated to this post after it was announced in January.  Also, we typically get the indexed PCOR fee in December, so that was added once it was finalized.

2020 2021 2022
Affordable Care Act (ACA)
  • Affordability %
  • Single FPL for 1/1 plan
  • Single PFL for non-CY plan
  • 9.78%
  • $101.79/mo
  • $103.99/mo
  • 9.83%
  • $104.52/mo
  • $105.50/mo
  • 9.61%
  • $103.14/mo
  • $108.83/mo
  • §4980H(a) penalty
  • Per month
  • $2,570/yr
  • ≈$214.17/mo
  • $2,700/yr
  • $225.00/mo
  • $2,750/yr
  • ≈$229.17/mo
  • §4980H(b) penalty
  • Per month
  • $3,860/yr
  • ≈$321.67/mo
  • $4,060/yr
  • ≈$338.33/mo
  • $4,120/yr
  • ≈$343.33/mo
  • Non-grandfathered (non-GF) max out-of-pocket (OOP)
Per person $8,150/yr
Family $16,300/yr
Per person $8,550/yr
Family $17,100/yr
Per person $8,700/yr
Family $17,400/yr
  • Patient Centered Outcomes Research (PCOR) fee (payable by employers with health reimbursement arrangement (HRA) or self-funded health plan)

For PCOR fee due Friday 7/31/20

  • $2.45 pppy for plan year ending 1/1/19-9/30/19
  • $2.54 pppy for plan year ending 10/1/19-12/31/19

For PCOR fee due Monday 8/2/21

  • $2.54 pppy for plan year ending 1/1/20-9/30/20
  • $2.66 pppy for plan year ending 10/1/20-12/31/20

For PCOR fee due Monday 8/1/22

  • $2.66 pppy for plan year ending 1/1/21-9/30/21
  • $2.79 pppy for plan year ending 10/1/21-12/31/21
Health and/or Limited Purpose Flexible Spending Account (FSA)
  • Max paycheck deductions (employer may also contribute greater of $500 or 1:1 match)
  • $2,750/yr
  • $2,750/yr
  • $2,850/yr
  • Max carryover to a plan starting the next CY
  • $550 to a 2021 plan (COVID enhancements available)
  • $550 to a 2022 plan (COVID enhancements available)
  • $570 to a 2023 plan
Dependent Care FSA
  • Max contribution (includes both employer and employee funds; might need to pro-rate down for partial year eligibility)
$5,000/yr
$2,500/yr married filing separately
$10,500/yr
$5,250/yr married filing separately
$5,000/yr
$2,500/yr married filing separately
Health Savings Account (HSA)
  • Max contribution (includes both employer and employee funds; might need to pro-rate down for partial year eligibility)
Single $3,550/yr
Family $7,100/yr
Single $3,600/yr
Family $7,200/yr
Single $3,650/yr
Family $7,300/yr
  • Catch-up contribution (per HSA account holder age 55+ on 12/31 that year; never indexes)
$1,000/yr $1,000/yr $1,000/yr
  • HDHP minimum deductible (if family members don’t pay more than the single deductible [called an embedded deductible], then set single deductible at or above minimum family minimum deductible)
Single $1,400/yr
Family $2,800/yr
Single $1,400/yr
Family $2,800/yr
Single $1,400/yr
Family $2,800/yr
  • HDHP max OOP (if non-GF, note family per-person OOP limit)
Single $6,900/yr
Family $13,800/yr
Non-GF $8,150 per person
Single $7,000/yr
Family $14,000/yr
Non-GF $8,550 per person
Single $7,050/yr
Family $14,100/yr
Non-GF $8,700 per person
§ 132 Qualified Commuter Plan
  • Qualified parking
  • Transit passes and vanpools
  • $270/mo
  • $270/mo
  • $270/mo
  • $270/mo
  • $280/mo
  • $280/mo
Non-Discrimination Testing
  • Highly compensated employee (HCE)
  • $130,000
  • $130,000
  • $135,000
  • Key employee
  • $185,000
  • $185,000
  • $200,000
Other Plans
  • Adoption assistance
  • Excepted benefit HRA
  • Qualified small employer HRA
  • $14,300
  • $1,800
  • $5,250 single
  • $10,600 family
  • $14,440
  • $1,800
  • $5,300 single
  • $10,700 family
  • $14,890
  • $1,800
  • $5,450 single
  • $11,050 family

 

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

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