On May 1, 2025, the Internal Revenue Service (IRS) released its annual procedure outlining the adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPS). Revenue Procedure 2015-19 introduces significant changes that will take effect on January 1, 2026, influencing healthcare expenses and benefits.

Maximum HSA Contributions Limit

The maximum HSA contribution limit will rise in 2026 to $4,400 for individuals with self-only HDHP coverage, compared to the current limit of $4,300. For those with family coverage under an HDHP, the maximum HSA contribution will increase to $8,750, up from $8,550. This adjustment allows individuals and families to allocate more funds into their HSAs, enabling them to better manage and cover their healthcare expenses.

Minimum Deductible Amount for HDHPs

In 2026, the minimum deductible amount for HDHPs will undergo adjustments, with an increase from $1,650 to $1,700 for individuals and from $3,300 to $3,400 for families. This change emphasizes the high-deductible nature of HDHPs, requiring individuals to meet these thresholds before their insurance company covers any claim.

Maximum Out-of-Pocket Expense Limit for HDHPs

Alongside the minimum deductible, the maximum out-of-pocket expense limit for HDHPs will also increase. For self-only HDHP coverage, the maximum amount that individuals are required to pay out-of-pocket will increase from $8,300 to $8,500, while family coverage will rise from $16,600 to $17,000. Once the total out-of-pocket expenses reach this limit, the insurance plan typically covers 100% of the remaining eligible medical costs for the rest of the year, effectively serving as a cap on the financial responsibility individuals or families may incur for healthcare services under their HDHP.

HSA Contribution Limits for Individuals Age 55+

There will be no changes to the HSA catch-up limit rules for individuals aged 55 and above. The annual catch-up contribution remains at $1,000, allowing individuals closer to retirement the ability to save additional funds in their HSAs.

HRA Inflation Adjustments

Revenue Procedure 2015-19 also addresses excepted benefit health reimbursement arrangements (HRAs) by setting the maximum amount at $2,200 in 2026, an increase from $2,150. The adjustment allows participating employers to provide their employees with a higher level of reimbursement for eligible healthcare expenses.

Contribution & Out-of-Pocket Limits for HSAs and HDHPs

	2026	2025	Change
HSA Contribution Limit	Self-Only: $4,400 Family: $8,750	Self-Only: $4,300 Family: $8,550	Self-Only: +$100 Family: +$200
HSA Catch-Up Contributions (Age 55+)	$1,000	$1,000	No Change
HDHP Minimum Deductibles	Self-Only: $1,700 Family: $3,400	Self-Only: $1,650 Family: $3,300	Self-Only: +$50 Family: +$100
HDHP Maximum Out-of-Pocket Amounts	Self-Only: $8,500 Family: $17,000	Self-Only: $8,300 Family: $16,600	Self-Only: +$200 Family: +$400

Recommended Actions for Employers

To understand how these changes might impact your HDHP/HSA offerings, please reach out to your Account Executive or contact a PGB Representative at partnership@piercegroupbenefits.com. They can provide detailed guidance and help you navigate these updates effectively.