The Internal Revenue Service (IRS) recently announced Revenue Procedure 2024-40, which details annual inflation adjustments on employee benefit limits for over 60 tax provisions in 2025.
Below is a table that shows specific accounts and how they changed from 2024 to 2025.
FSA |
2024 |
2025 |
| Health FSA salary reduction | $3,200 | $3,300 |
| Health FSA carryover | $640 | $660 |
| Dependent Care FSA – married filing jointly or single parent | $5,000 | $5,000 |
| Dependent Care FSA – married filing separately | $2,500 | $2,500 |
HRA |
2024 |
2025 |
| Excepted Benefit HRA | $2,100 | $2,200 |
| Qualified Small Employer HRA (QSEHRA) – self only | $6,150 | $6,350 |
| Qualified Small Employer HRA (QSEHRA) – family | $12,450 | $12,850 |
HDHP |
2024 |
2025 |
| HDHP: max. annual out-of-pocket (self only) | $8,050 | $8,300 |
| HDHP: max. annual out-of-pocket (family) | $16,100 | $16,600 |
| HDHP: min. annual deductible (self only) | $1,600 | $1,650 |
| HDHP: min. annual deductible (family) | $3,200 | $3,300 |
HSA |
2024 |
2025 |
| HSA: annual contributions (self only) | $4,150 | $4,300 |
| HSA: annual contributions (family) | $8,300 | $8,550 |
| HSA: catch-up contributions (age 55+) | $1,000 | $1,000 |
Commuter |
2024 |
2025 |
| Qualified Transit and Parking – monthly | $315 | $325 |
See TASC’s Benefit Limits page.
TASC stays on top of changes in the benefits industry to deliver the best benefits administration available. Subscribe to our blog to be the first to hear updates from TASC and request a proposal to see how we can take your benefits administration to the next level.
