|
2021 |
2020 |
| Flexible Spending Accounts (FSAs) |
| Healthcare FSA max election (per year) (incl. LTD FSA) |
$2,750 |
$2,750 |
| Healthcare FSA max rollover |
$550 |
$550 |
| Dependent Care FSA max election (per year) (Single or Married Filing Jointly) |
$5,000 |
$5,000 |
| Dependent Care FSA max election (per year) (Married Filing Separately) |
$2,500 |
$2,500 |
|
| Transportation Benefits |
| Parking Account |
$270/mo |
$270/mo |
| Transit Account |
$270/mo |
$270/mo |
|
| High Deductible Health Plan Requirements to Contribute to an HSA |
| HDHP min annual deductible – Self-only |
$1,400 |
$1,400 |
| HDHP min annual deductible – Family |
$2,800 |
$2,800 |
| HDHP out-of-pocket max – Self-only |
$7,000 |
$6,900 |
| HDHP out-of-pocket max – Family |
$14,000 |
$13,800 |
| HSA max contribution limit – Self-only |
$3,600 |
$3,550 |
| HSA max contribution limit – Family |
$7,200 |
$7,100 |
| HSA catch up contribution limit (age 55) |
$1,000 |
$1,000 |
|
| ACA Plan Limits |
| Maximum Out-of-Pocket (Self-Only or Individual in a Family) |
$8,550 |
$8,150 |
| Maximum Out-of-Pocket (Family) |
$17,100 |
$16,300 |
|
| Salary Thresholds for Non-discrimination Testing |
| Highly compensated employees |
$130,000 |
$130,000 |
| Key employees |
$185,000 |
$185,000 |
|
| Retirement Plans (401(k), 403(b)) |
| Elective contributions |
$19,500 |
$19,500 |
| Max ER and EE contributions for those 49 and younger |
$58,000 |
$57,000 |
| Catch-up contributions |
$6,500 |
$6,500 |
| Max ER and EE contributions for those 50+ |
$64,500 |
$63,500 |
|
