The IRS has released the HSA and HDHP limits for 2022. The annual contribution limits and out-of-pocket amounts for self-only and family coverage all increased over the 2021 limits. The deductible amounts did not change. They also released the 2022 excepted benefit HRA amount, which did not increase over 2021.
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Background
In Revenue Procedure 2021-25, the IRS issued the calendar year 2022 inflation-adjusted contribution limits for health savings accounts (HSAs) along with the minimum deductible and maximum out-of-pocket (OOP) limits for high-deductible health plans (HDHPs). (See our August 12, 2019 FYI for more information on excepted benefit HRAs.)
| 2022 | 2021 | Change | |
| HSA statutory contribution amount | |||
|
Self-only |
$3,650 | $3,600 | + $50 |
|
Family |
$7,300 | $7,200 | + $100 |
| Catch-up contribution (age 55 or older) | $1,000 | $1,000 | no change |
| HDHP minimum deductible amount | |||
|
Self-only |
$1,400 | $1,400 | no change |
|
Family |
$2,800 | $2,800 | no change |
| HDHP maximum out-of-pocket amount | |||
|
Self-only |
$7,050 | $7,000 | + $50 |
|
Family |
$14,100 | $14,000 | + $100 |
| Excepted benefit HRA maximum benefit | $1,800 | $1,800 | no change |
Volume 44 | Issue 17