New HSA and HDHP Rules for 2025: Understanding the Limits and Requirements

In 2025, the IRS has announced inflation-adjusted contribution and related amounts for health savings accounts (HSAs) and HSA-compatible high-deductible health plans (HDHPs). This information includes details on the 2025 HSA limits and HDHP rules imposed by the Affordable Care Act (ACA).

The annual HSA contribution maximum for single coverage is $4,300 for 2025, while it is $8,550 for family coverage. This represents an increase from the previous year. Additionally, the catch-up contribution maximum has also been increased for 2025.

HDHPs must have a minimum deductible of $1,650 for single coverage and $3,300 for family coverage in 2025. The maximum HDHP out-of-pocket limit is $8,300 for single coverage and $16,600 for family coverage. However, if a plan does not have an individual deductible of at least $3,300 in 2025, the individual deductible cannot be embedded.

Under the ACA, HDHPs have a different annual out-of-pocket limit than other plans. For 2025, this limit is $9,200 for single coverage and $18,400 for family coverage. Non-calendar year HDHPs will adopt the 2025 deductible and out-of-pocket limits at the start of their new plan year.

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