HRAs & HSAs, Employee Benefits Compliance

2019 Amounts for HSAs, HDHPs, Non-HDHPs and HFSAs


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 Limit20192018Change
HSA Contribution LimitSelf-only$3,500$3,450$50 increase
Family$7,000$6,900*$100 increase
HSA Catch-up Contributions**Age 55 or older$1,000$1,000No change
HDHP Minimum DeductibleSelf-only$1,350$1,350No change
Family$2,700$2,700No 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






$550 increase

$1,100 increase

Health FSA maximum employee pre-tax salary reduction contributionSelf-only or FamilyNot yet published$2,650Not 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.