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Baldwin Bulletin

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

The Baldwin Group
Updated: June 7, 2024
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 (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.


A list of the 2025 limits:

The annual HSA contribution limit:

  • $4,300 for self-only coverage.
  • $8,550 for family coverage.

The minimum deductible of a HDHP:

  • $1,650 for self-only coverage.
  • $3,300 for family coverage.

The maximum out-of-pocket expense limit for a HDHP:

  • $8,300 for self-only coverage.
  • $16,600 for family coverage.

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         $8,050Increase$8,300
Family coverage             $16,100Increase$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           $2,100Increase$2,150

For More Information

IRS Publication of the new limits for 2025:

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