The IRS published Revenue Procedure 2018-30 last week, most importantly specifying the HSA contribution limits for 2019. In addition, the minimum deductibles for HDHP’s remained unchanged. However, the maximum out-of-pocket exposure on HSA-qualified plans increased. 
HSA contribution limits for 2019
- For individual coverage under an HSA-qualified plan, the limit is $3,500, which is up from $3,450 in 2018.
- For family coverage under an HSA-qualified plan, the limit is $7,000, which is up from $6,900 in 2018.
- Account holders who are 55 or older are allowed to make an additional catch-up contribution of $1,000.
2019 minimum deductibles for HSA-qualified HDHP plans
- Individual coverage limit is $1,350, which is unchanged from 2018.
- Family coverage limit is $2,700, also unchanged from 2018.
2019 maximum out-of-pocket for HSA-qualified plans
- The individual coverage limit for an HDHP is $6,750, which is up from $6,650 in 2018.
- The family coverage limit for and HDHP is $13,500, which is up from $13,300 in 2018.
- These are lower than the maximum out-of-pocket allowed on other plans. The HHS has set the 2019 limits on ACA qualified plans at $7,900 for a single individual and $15,800 for a family. In 2014, the maximum out-of-pocket allowed on any plan was the same as the maximum out-of-pocket allowed on HSA-qualified plans (HDHPs). But different formulas are used to adjust the two numbers, and they have diverged over time. As such, HSA-qualified plans are no longer the plans with the highest out-of-pocket exposure in most markets. Subsequently, you’ll see that the cheapest plans available are not usually HSA qualified. But it’s worth it to pay the extra premium to keep your exposure limited to $6,750/$13,500 and also have the ability to contribute to an HSA.
