The IRS and HHS have been busy lately, publishing 2019 inflation-adjusted numbers for numerous benefits limits and amounts. Just today the IRS released Rev. Procedure 2019-30 which has the inflation adjusted limits for HSAs and HDHPs for 2019.
Immediately below are the 2019 limits from Rev. Proc. 2019-30, and following that is a handy matrix with all the limits (as of May 11, 2018) for HSAs, HDHPs, non-HDHPs and HFAS for 2018 and 2019.
Health Savings Account (HSA) 2019 Annual Contribution Limits:
- Individual Coverage – $3,500
- Family Coverage – $7,000
High-Deductible Health Plan (HDHP) 2019 Limits:
- Self-only: Deductible – $1,350, Maximum out-of-pocket – $6,750
- Family: Deductible – $2,700, Maximum out-of-pocket – $13,500
Matrix with all limits for HSAs, HDHPs, non-HDHPs and HFSAs (as of 5-11-18)
The acronyms are:
- HSA – Health Savings Account
- HDHP – High Deductible Health Plan
- Non-HDHP – Non-High Deductible Health Plan
- HFSA – Health Flexible Spending Account
| Type of Limit | 2019 | 2018 | Change | |
| HSA Contribution Limit | Self-only | $3,500 | $3,450 | $50 increase |
| Family | $7,000 | $6,900* | $100 increase | |
| HSA Catch-up Contributions** | Age 55 or older | $1,000 | $1,000 | No change |
| HDHP Minimum Deductible | Self-only | $1,350 | $1,350 | No change |
| Family | $2,700 | $2,700 | No change | |
| HDHP Maximum Out-of-pocket Expense Limit (MOOP) *** | Self-only | $6,750 | $6,650 | $100 increase |
| Family | $13,500 | $13,300 | $200 increase | |
| Non-HDHP Maximum Out-of-pocket Expense Limit (MOOP) *** | Self-only Family | $7,900 $15,800 | $7,350 $14,700 | $550 increase $1,100 increase |
| Health FSA maximum employee pre-tax salary reduction contribution | Self-only or Family | Not yet published | $2,650 | Not yet known |
* This was the original 2018 maximum annual contribution amount; in March the IRS recalculated it to be $6,850 (effective retroactively to January 1); in April the IRS reinstated the $6,900 amount.
** Catch-up contribution amount is not subject to adjustment for inflation.
*** The MOOP is comprised of deductibles, copayments and other amounts participants pay, but not premiums.
CITATIONS:
- HSA & HDHP limits are in Code section 223, and 2018 and 2019 indexed amounts are in Rev. Proc. 2019-30, at https://www.irs.gov/pub/irs-drop/rp-18-30.pdf.
- Non-HDHP limits for 2018 and 2019 are in the HHS 2019 Notice of Benefit and Payment Parameters – Final Rule, at 83 Fed. Reg. 16930, 17022 – middle column (Apr. 17, 2018), at https://www.gpo.gov/fdsys/search/pagedetails.action?granuleId=2018-07355&packageId=FR-2018-04-17
- HFSA limits for 2018 are in Rev. Proc. 2017-58, 2017-45 I.R.B. 489.