Buck Bond Group
IRS announces 2022 HSA/HDHP and excepted benefit HRA limits

IRS announces 2022 HSA/HDHP and excepted benefit HRA limits

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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.

Download this FYI as a printable PDF

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