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Baldwin Bulletin

IRS Releases 2025 HSA, HDHP, and HRA Inflation Adjusted Limits for 2025

The Baldwin Group
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Updated: October 15, 2024
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1 minute read

The ​​Internal Revenue Service (“IRS”) issued Revenue Procedure 2024-25 announcing the calendar year 2025 annual health savings account (“HSA”) contribution limitation, the minimum deductible for a high-deductible health plan (“HDHP”), the maximum out-of-pocket expense limits for an HDHP, and the maximum amount for an excepted benefit health reimbursement arrangement (“HRA”).

Employer Action Items

  • Be sure to update your documents (Summary Plan Descriptions or SPDs, if applicable, and wrap document, if applicable) for the 2025 calendar year with the new limits.
  • Please use this flyer/handout for your employees and HR team as needed.

The maximum amount for an excepted benefit HRA is $2,150.

The revenue procedure is effective for HSAs for calendar year 2025 and for excepted benefit HRAs for plan years beginning in 2025.

Also, below are the 2025 HDHP HSA Plan Minimal Plan Deductible, Maximum Out-of-Pocket limits, and other important limits.

Health & Welfare Plan Limits for 2024 & 2025 Calendar Years2024Change2025
HDHP – Maximum annual out-of-pocket limit (excluding premiums)
Self-only coverage$8,050 Increase$8,300
Family coverage$16,100 Increase$16,600
HDHP – Minimum annual deductible
Self-only coverage$1,600Increase$1,650
Family coverage$3,200Increase$3,300
HSA – Annual contribution limit
Self-only coverage$4,150Increase$4,300
Family coverage$8,300Increase$8,550
Catch-up contributions (ages 55 and older)$1,000No Change$1,000
Excepted Benefit HRA
Annual contribution limit$2,100 Increase$2,150

Additional Resources

IRS Publication of the new limits for 2025: https://www.irs.gov/pub/irs-drop/rp-24-25.pdf


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