We’re starting to see some 2023 indexed benefit limits, so we’re providing this table for your convenience.

We’ll update each number below as figures are released throughout the year.

2021 2022 2023
Affordable Care Act (ACA)
  • Affordability %
  • Single FPL for 1/1 plan
  • Single PFL for non-CY plan
  • 9.83%
  • $104.52/mo
  • $105.50/mo
  • 9.61%
  • $103.14/mo
  • $108.83/mo
  • §4980H(a) penalty
  • Per month
  • $2,700/yr
  • $225.00/mo
  • $2,750/yr
  • ≈$229.17/mo
  • $2,880/yr
  • $240.00/mo
  • §4980H(b) penalty
  • Per month
  • $4,060/yr
  • ≈$338.33/mo
  • $4,120/yr
  • ≈$343.33/mo
  • $4,320/yr
  • $360.00/mo
  • Non-grandfathered (non-GF) max out-of-pocket (OOP)
Per person $8,550/yr
Family $17,100/yr
Per person $8,700/yr
Family $17,400/yr
Per person $9,100/yr
Family $18,200/yr
  • Patient Centered Outcomes Research (PCOR) fee (payable by employers with health reimbursement arrangement (HRA) or self-funded health plan)

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

For PCOR fee due Monday 7/31/23

  • $2.79 pppy for plan year ending 1/1/22-9/30/22
  • $___ pppy for plan year ending 10/1/22-12/31/22
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
  • $2,850/yr
  • Max carryover to a plan starting the next CY
  • $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)
$10,500/yr
$5,250/yr married filing separately
$5,000/yr
$2,500/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 $3,600/yr
Family $7,200/yr
Single $3,650/yr
Family $7,300/yr
Single $3,850/yr
Family $7,750/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 $1,500/yr
Family $3,000/yr
  • HDHP max OOP (if non-GF, note family per-person OOP limit)
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
Single $7,500/yr
Family $15,000/yr
Non-GF $9,100 per person
§ 132 Qualified Commuter Plan
  • Qualified parking
  • Transit passes and vanpools
  • $270/mo
  • $270/mo
  • $280/mo
  • $280/mo
Non-Discrimination Testing
  • Highly compensated employee (HCE)
  • $130,000
  • $135,000
  • Key employee
  • $185,000
  • $200,000
Other Plans
  • Adoption assistance
  • Excepted benefit HRA
  • Qualified small employer HRA
  • $14,440
  • $1,800
  • $5,300 single
  • $10,700 family
  • $14,890
  • $1,800
  • $5,450 single
  • $11,050 family
  • $1,950

 

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.