IRS Announces 2022 Health Plan Limitations

June 9, 2021

Bond, Schoeneck & King

The Internal Revenue Service recently announced the dollar limitations for health saving accounts (HSAs), high-deductible health plans (HDHPs), and excepted benefit health reimbursement arrangements (EBHRAs), beginning Jan. 1, 2022. These limits are listed below.

Health Plan Limitation	2021 Amount	2022 Amount
HDHP – Maximum annual out-of-pocket limit (excluding premiums)
Self-only coverage Family coverage	$7,000 $14,000	$7,050 $14,100
HDHP – Minimum annual deductible
Self-only coverage Family coverage	$1,400 $2,800	$1,400 $2,800
HSA – Annual contribution limit
Self-only coverage Family coverage Catch-up contributions (age 55+)	$3,600 $7,200 $1,000	$3,650 $7,300 $1,000
Excepted Benefit HRA
Annual contribution limit	$1,800	$1,800

If you have any questions about this information memo, please contact any attorney in our Employee Benefits and Executive Compensation practice or the attorney at the firm with whom you are regularly in contact.