On October 9, 2025, the IRS issued Rev. Proc. 2025-32, which announces the 2026 indexed limits for certain health and welfare benefits. This is in addition to the limits the IRS announced in Rev. Proc. 2025-19 on May 1, 2025.
Health and Welfare Limit Changes
| 2025 | 2026 | |
|---|---|---|
| HSA Contributions | $4,300 for self-only coverage $8,550 for family coverage | $4,400 for self-only coverage $8,750 for family coverage |
| HSA-Compatible HDHP Deductible | $1,650 for self-only coverage $3,300 for family coverage | $1,700 for self-only coverage $3,400 for family coverage |
| HSA-Compatible HDHP Out-of-Pocket Maximum | $8,300 for self-only coverage $16,000 for family coverage | $8,500 for self-only coverage $17,000 for family coverage |
| Health FSA Salary Reductions | $3,300 | $3,400 |
| Health FSA Carryover | $660 | $680 |
| Monthly Qualified Transportation Fringe Benefits | $325 | $340 |
| Monthly Qualified Parking | $325 | $340 |
| Qualified Adoption Expenses from a Qualified Adoption Assistance Program | $17,280 | $17,670 |
| Employer Contributions to an Excepted Benefit HRA | $2,150 | $2,200 |
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