Health and Wellness Annual Limits
| Health and Wellness Plan Type | 2025 Annual Contribution Limit | 2024 Annual Contribution Limit | 2023 Annual Contribution Limit |
|---|---|---|---|
| Medical FSA and limited purpose FSA | $3,300 | $3,200 | $3,050 |
| Dependent care FSA | $5,000 | $5,000 | $5,000 |
| Medical FSA and limited purpose carryover | $660 (from plan years beginning in 2025 into plan years beginning in 2026) | $640 (from plan years beginning in 2024 into plan years beginning in 2025) | $610 (from plan years beginning in 2023 into plan years beginning in 2024) |
| Commuter benefits | $325 (monthly maximum) | $315 (monthly maximum) | $300 (monthly maximum) |
| Health savings account | Single: $4,300 Family: $8,550 Catch-up (55+): $1,000 | Single: $4,150 Family: $8,300 Catch-up (55+): $1,000 | Single: $3,850 Family: $7,750 Catch-up (55+): $1,000 |
| Minimum deductible for qualifying HDHP | Single: $1,650 Family: $3,300 | Single: $1,600 Family: $3,200 | Single: $1,500 Family: $3,000 |
| Maximum annual out-of-pocket expenses for HDHP | Single: $8,300 Family: $16,600 | Single: $8,050 Family: $16,100 | Single: $7,500 Family: $15,000 |
| Adoption assistance | $17,280 | $16,810 | $15,950 |
| QSEHRA | Single: $6,350 Family: $12,800 | Single: $6,150 Family: $12,450 | Single: $5,850 Family: $11,800 |
| EBHRA | $2,150 | $2,100 | $1,950 |