The IRS has released 2022 limits for HSA Contributions and High Deductible Health Plans (HDHPs).
2022 HSA Contribution Limits:
- Self-Only: $3,650 (up from $3,600 in 2021)
- Family: $7,300 (up from $7,200 in 2021)
2022 HDHP Deductible Minimum:
- Self-Only: $1,400 ($1,400 in 2021)
- Family: $2,800 ($2,800 in 2021)
2022 HDHP Out-of-Pocket Expense Maximum:
- Self-Only: $7,000 ($7,050 in 2021)
- Family: $14,000 ($14,100 in 2021)
For the Excepted Benefit HRA, the maximum amount that can be made available in 2022 will be $1,800 again.
One point of confusion about HSA qualified plans is why they’re not the least expensive plans available. The reason is that the Out-of-Pocket Expense Maximum (OOP Max) is lower than the OOP Max on general ACA plans. HHS set an $8,700 OOP Max for self-only coverage under the ACA and an OOP Max of $17,400 for families covered under ACA-compliant plans beginning in 2022.
The information about 2021 HSA Limits is from Revenue Procedure 2021-25:
