May 11, 2021
The Internal Revenue Service (IRS) has released Revenue Procedure 2021-25 to announce the inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) for calendar year 2022. In addition, the maximum contribution amount that can be made by an employer to an excepted benefit HRA for the 2022 plan year remains unchanged.
These limits vary based on whether an individual has self-only or family coverage under an HDHP and include:
The following chart shows the HSA/HDHP limits for 2022 as compared to 2021:
|Type of Limits||2022||2021||Change|
|HSA Contribution Limit||Self-only||$3,650||$3,600||Up $50|
|HSA Catch-up Contributions||Age 55 or older||$1,000||$1,000||No Change|
|HDHP Minimum Deductible||Self-only||$1,400||$1,400||No Change|
|HDHP Maximum Out-of-Pocket||Self-only||$7,050||$7,000||Up $50|
|Excepted Benefit HRA:||–––||$1,800||$1,800||No Change|
For additional information, please contact your Burnham Benefits Consultant or Burnham Benefits at 949-833-2983 or email@example.com.
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