The IRS has released the inflation-adjusted limits for Health Savings Accounts (HSA) and High-Deductible Health Plans (HDHPs) for plan years beginning in 2026. These annual adjustments allow employees to maximize their tax-advantaged healthcare savings.
HSA Contributions
For the upcoming year, employers and employees will benefit from the following increased contribution limits:
- Self-only HDHP coverage: HSA contribution limit increases to $4,400(up $100 from 2025)
- Family HDHP coverage: HSA contribution limit rises to $8,750(up $200 from 2025)
- Catch-up contributions: Remains at $1,000for individuals age 55 and older (not subject to inflation adjustments)
HDHP Deductible and Out-of-Pocket Limits
Minimum Deductible Requirements:
- Self-only coverage: Increases to $1,700(up $50 from 2025)*
- Family coverage: Increases to $3,400(up $100 from 2025)
*The HDHP rules require that, unless a plan has an individual deductible of at least $3,400 in 2026 (the amount of the family deductible), the individual deductible cannot be embedded. When an annual deductible is non-embedded (aggregate), no benefits are provided for any one family member’s qualifying expenses until the family, as a whole, has incurred enough qualifying expenses to meet the minimum family deductible.
Maximum Out-of-Pocket Expense Limits:
- Self-only coverage: Rises to $8,500(up $200 from 2025)
- Family coverage: Rises to $17,000(up $400 from 2025)
Non-calendar year HDHPs will adopt the 2026 deductible and OOP limits with the start of their new plan year. For example, a HDHP with a July 1 plan year, will be subject to the $1,700/$3,400 deductible and $8,500/$17,000 OOP limit on July 1, 2026, which continues through June 30, 2027. However, the HSA contribution limits apply to the calendar year even for non-calendar year plans.
Silberman Group is here to help! Please contact your Account Manager or our Compliance Department with questions.
