2025 Health Savings Account (HSA) and Excepted Benefit HRA Limits Announced

May 14, 2024

2025 Health Savings Account (HSA) and Excepted Benefit HRA Limits.

At A Glance

The IRS has released the 2025 inflation-adjusted amounts for Health Savings Accounts (HSAs). The new amounts are effective for the 2025 calendar year.

Health Savings Accounts (HSAs)

2025 HSA Annual Contribution Limit

Coverage Level


Self-Only Coverage


Family Coverage


Catch-Up Coverage (Age 55 or older)


2025 High Deductible Health Plan (HDHP) Requirements

Coverage Level

Minimum Annual Deductible

Maximum Annual Out-of-Pocket Limit







Excepted Benefit Health Reimbursement Arrangements (EBHRAs)

The maximum amount that may be contributed into an Excepted Benefit Health Reimbursement (EBHRA) in 2025 is $2,150.


For more information on federal wage and payroll tax laws, check out our Federal Payroll Tax Facts & FAQs page.


Next Steps

The increased limits will be added in the Paylocity software with an effective date starting January 1, 2025. This update will be automatic, so no additional action is required.

Thank you for choosing Paylocity as your Payroll Tax and HCM partner. This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.


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