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2026 Health Savings Account (HSA) and Excepted Benefit HRA Limits

May 05, 2025

The 2026 Health Savings Account (HSA) and Excepted Benefit HRA Limits have been published for calendar year 2026.
Alert
Alert, Payroll

At A Glance

The Internal Revenue Service (IRS) has released the 2026, inflation-adjusted limits for Health Savings Account (HSA) deposits, effective for the 2026 calendar year.

2026 HSA Annual Contribution Limit

Coverage Level

Amount

 

Self-Only Coverage

$4,400
Family Coverage$8,750
Catch-Up Coverage (Age 55 or older) $1,000

2026 High Deductible Health Plan (HDHP) Requirements

Coverage Level

Coverage Level Minimum Annual Deductible

Maximum Annual Out-of-Pocket Limit

Individual

$1,700$8,500
Family $3,400$17,000

Excepted Benefit Health Reimbursement Arrangements (EBHRAs)

The 2026 Excepted Benefit Health Reimbursement Arrangement (EBHRA) contribution limit is $2,200, also effective for the 2026 calendar year.

Next Steps

No additional action is required as Paylocity will update its system for the new, increased limits, with an effective date starting January 1, 2026.

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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