News, Insights & Events
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 |
$7,000 |
$7,050 |
| HDHP – Minimum annual deductible | ||
|
Self-only coverage |
$1,400 |
$1,400 |
| 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.