HSA contributions and limits

HDHP & HSA contribution info

Page last updated on: 6/13/25

Because an HSA is a bank account, anyone can contribute to it, including you, your employees and your employees’ family. No matter who puts money in, there’s a limit to what can be contributed each year.

High-deductible health plan limits

To have an HSA, you have to have a high-deductible health plan (HDHP). HDHPs set limits for how much members pay for health care services before the health insurance starts paying, and their maximum out-of-pocket amount.

20262025Change
HSA contribution limit
(employer + employee)

Individual: $4,400

Family: $8,750

Individual: $4,300

Family: $8,550

Individual: +$100

Family: +$200

HDHP minimum deductibles

Individual: $1,700

Family: $3,400 but no less than $3,400 per person

Individual: $1,650

Family: $3,300 but no less than $3,300 per person

Individual: +$50

Family: +$100

HDHP maximum out-of-pocket amounts
(deductibles, copayments and other amounts, but not premiums)

Individual: $8,500

Family: $17,000 but no more than $10,150 a person

Individual: $8,300

Family: $16,600 but no more than $9,200 per person

Individual: +$200

Family: +$400

HHS annual out-of-pocket limit
(TrOOP)

Individual: $10,150

Family: $20,300 but no more than $10,150 per person

Individual: $9,200

Family: $18,400 but no more than $9,200 per person

Individual: +$950

Family: +$1,900

HSA catch-up contributions
(age 55 or older)1
$1,000$1,000No change2

1Catch-up contributions can be made any time during the year in which the HSA participant turns 55.
2Unlike other limits, the HSA catch-up contribution amount is not indexed; any increase would require legislative change.

HSA qualified expenses include:

  • Copayments for medical expenses and drugs
  • Coinsurance and deductibles determined by your health plan
  • Doctor and hospital visits, including surgeries
  • Chiropractor and podiatrist visits
  • Prescription drugs
  • X-rays and lab tests
  • Vaccinations and immunizations
  • OTC (over-the-counter) items
  • Vision expenses such as glasses or contact lenses
  • Dental and orthodontia expenses
  • Menstrual care products
  • Hearing tests, hearing aids, and other hearing loss expenses
  • Long-term hospital or nursing care
  • Treatment for alcoholism or drug abuse
  • Wheelchairs, artificial limbs
  • COBRA and Medicare plan premiums (and, if you are unemployed, other types of health insurance premiums)

Tax information and implications

There are different tax implications for the self-employed, partnerships or S-Corps. If you have questions about HSAs and tax implications, contact your accountant or refer to IRS Notice 2005-8.

Using Form 8889

Make sure your employees file Form 8889 each year they have an HSA. This form tells the IRS about all contributions and distributions made during the year and allows the account holder to list any after-tax contributions so they receive an "above-the-line" deduction.