Benefit News

2019 IRS Benefit Limits and San Francisco Health Care Security Ordinance (SFHCSO) Contribution Requirements

November 16, 2018

Retirement Plans 2018 2019
401(k) Employee Deferral Limit (402(g)) $18,500 $19,000
Defined Contribution Dollar Limit (415(c)) $55,000 $56,000
Annual Compensation Limit (401(a)(17), 404(l), 408(k)(3),408(k)(6)) $275,000 $280,000
Age 50+ Catch-up Contribution (for 401(k), 403(b) plans) $6,000 $6,000
Key Employee Compensation Limit (416(i)) $175,000 $180,000
Highly Compensated Employee Compensation Limit (414(q)) $120,000 $125,000
Defined Benefit Plan Dollar Limit (415(b)) $220,000 $225,000
Government / Tax Exempt Deferral Limit (457(e)(15)) $18,500 $19,000
Social Security Taxable Wage Base $128,400 $132,900
Employee Health and Welfare Plans 2018 2019
HDHP Self-only Coverage ACA Maximum Out-of-Pocket $7,350 $7,900
HDHP Family Coverage ACA Maximum Out-of-Pocket $14,700 $15,800
HSA HDHP Self-only Coverage Minimum Deductible $1,350 $1,350
HSA HDHP Family Coverage Minimum Deductible $2,700 $2,700
HSA HDHP Self-only Coverage Maximum Out-of-Pocket $6,650 $6,750
HSA HDHP Family Coverage Maximum Out-of-Pocket $13,300 $13,500
HSA Self-only Coverage Maximum Contribution $3,450 $3,500
HSA Family Coverage Maximum Contribution $6,900 $7,000
HSA Age 55+ Catch-Up Contribution $1,000 $1,000
Qualified Small Employer HRA Contribution $5,050/$10,250 $5,150/$10,450
Healthcare Flexible Spending Account $2,650 $2,700
Dependent Care Flexible Spending Account $5,000 $5,000
Monthly Qualified Transportation Fringe Exclusion Limit (132(f)) $260 (transit/parking) $265 (transit/parking)
SFHCSO Employer Contribution Requirements [1] 2018 2019
All employers with 100+ employees $2.83/hr payable ($1,460.28/qtr) $2.93/hr payable ($1,511.88/qtr
Businesses with 20-99 employees
Non-profits with 50-99 employees
$1.89/hr payable ($975.24/qtr) $1.95/hr payable ($1,006.20/qtr)
Businesses with < 20 employees
Non-profits with < 50 employees
Exempt Exempt

For additional information, please contact your Burnham Benefits Consultant or Burnham Benefits at 949-833-2983 or

[1] Covered employers are required to make a minimum health care expenditure for most of their employees who work at least 8 hours per week within the geographic boundaries of the City.

Burnham Benefits does not engage in the practice of law and this publication should not be construed as the providing of legal advice or a legal opinion of any kind. The consulting advice we provide is intended solely to assist in assessing its compliance with the Patient Protection and Affordable Care Act and other applicable federal and state law requirements, and is based on Burnham Benefit’s interpretation of federal guidance in effect as of the date of this publication. To the best of our knowledge, the information provided herein, and assumptions relied on, are reasonable and accurate as of the date of this publication. Furthermore, to ensure compliance with IRS Circular 230, any tax advice contained in this publication is not intended to be used, and cannot be used, for purposes of (i) avoiding penalties imposed under the United States Internal Revenue Code or (ii) promoting, marketing or recommending to another person any tax-related matter.

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