IRS Releases 2026 Health and Welfare Limits
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The IRS has published 2026 annual limits for employee benefit plans, including updated indexing adjustments for health and welfare benefits as the new plan year approaches.
These include new thresholds for health flexible spending accounts (FSAs) and transit and parking benefits. This is in addition to the limits the IRS announced back in May 2025.
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| HSA Contribution Limit – Single | HSA Contribution Limit – Family | HSA Contribution Limit – 55+ Catch-Up Contribution | Minimum HDHP Deductible - Single | Minimum HDHP Deductible – Family | Plan Out-of-Pocket Maximum for HSA Eligibility – Single | Plan Out-of-Pocket Maximum for HSA Eligibility - Family | Plan Out-of-Pocket Maximums for traditional plans – Single | Plan Out-of-Pocket Maximums for traditional plans – Family | Maximum amount made newly available for excepted benefit HRA | FSA Contribution Limit | FSA Carryover | Qualified Transportation Limit (monthly) | Dependent Care Assistance Program | Adoption Assistance | Educational Assistance | |
| 2025 | $4,300 | $8,550 | $1,000 | $1,650 | $3,300 | $8,300 | $16,600 | $9,200 | $18,400 | $2,100 | $3,300 | $660 | $325 | $5,000 | $17,280 | $5,250 |
| 2026 | $4,400 | $8,750 | $1,000 | $1,700 | $3,400 | $8,500 | $17,000 | $10,600 | $21,200 | $2,200 | $3,400 | $680 | $340 | $7,500 | $17,670 | $5,250 |
As you plan for the year ahead, reach out to OneDigital's compliance consulting team to learn the 2026 limits and how they can impact the benefit plans you offer and participate in.
For additional guidance on ACA compliance obligations, check out the Affordable Care Act Reporting Cheat Sheet.
Publish Date:Oct 13, 2025Categories:Employee Benefits