Each year, the IRS sets new limits for ACA high deductible plans, employee benefits plans, flex plans, and retirement plans. Below is Lake Effect’s ready reference chart showing the Benefits Limits for the 2025 tax year.
| 2024 | 2025 | |
| Flexible Spending Accounts (FSAs) | ||
| Healthcare FSA max election (per year) (incl. LTD FSA) | $3,200 | $3,300 |
| Healthcare FSA max rollover | $640 | $660 |
| 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 | $315/mo | $325/mo |
| Transit Account | $315/mo | $325/mo |
| High Deductible Health Plan Requirements to Contribute to an HSA | ||
| HDHP min annual deductible – Self-only | $1,600 | $1,650 |
| HDHP min annual deductible – Family | $3,200 | $3,300 |
| HDHP out-of-pocket max – Self-only | $8,050 | $8,300 |
| HDHP out-of-pocket max – Family | $16,100 | $16,600 |
| HSA max contribution limit – Self-only | $4,150 | $4,300 |
| HSA max contribution limit – Family | $8,300 | $8,550 |
| HSA catch up contribution limit (age 55+) | $1,000 | $1,000 |
| HRA max employer contribution limit | $2,100 | $2,150 |
| ACA Plan Limits | ||
| Maximum Out-of-Pocket (Self-only or Individual in a Family) (note: decrease) | $9,450 | $9,200 |
| Maximum Out-of-Pocket (Family) (note: decrease) | $18,900 | $18,400 |
| QSEHRA (Qualified Small Employer Health Reimbursement Arrangement) — Max Employer contribution |
||
| To Individual | $6,150 | $6,350 |
| To Family | $12,450 | $12,800 |
| Salary Thresholds for Non-discrimination Testing | ||
| Highly compensated employees | $155,000 | $160,000 |
| Key employees | $220,000 | $230,000 |
| Retirement Plans (401(k), 403(b)) | ||
| Max employee elective contributions for those 49 and younger | $23,000 | $23,500 |
| Max employer + employee contributions for those 49 and younger | $69,000 | $70,000 |
| Max employee catch-up contributions for those 50+ | $7,500 | $7,500 |
| Max employee elective contribution plus catch-up for those 50+ | $30,500 | $31,000 |
| Max employer + employee contributions for those 50+ | $76,500 | $77,500 |
| Max employee catch-up contributions for those 60-63 | $11,250 |
