This summary includes the 2025 employee benefit limits that are finalized by the IRS.
Flexible Spending Accounts (FSA)
|
2024
|
2025
|
|
|
Health FSA Election Maximum
|
$3,200
|
$3,300
|
|
|
Health FSA Rollover Maximum
(20% of Annual)
|
$640
|
$660
|
|
|
Dependent Care Election Maximum
(Not indexed)
|
$5,000
|
$5,000
|
|
|
|
|
|
|
HRA Limits
|
2024
|
2025
|
|
|
QSEHRA – Self Only
|
$6,150
|
$6,350
|
|
|
QSEHRA - Family
|
$12,450
|
$12,800
|
|
|
EBHRA
|
$2,100
|
$2,150
|
|
|
|
|
|
|
Monthly Commute
|
2024
|
2025
|
|
|
Transit Pass Maximum
|
$315
|
$325
|
|
|
Parking
|
$315
|
$325
|
|
|
Bicycle
(Not indexed)
|
$20
|
$20
|
|
|
|
|
|
|
Retirement Plans
|
2024
|
2025
|
|
|
Elective Deferral Maximum
|
$23,000
|
$23,500
|
|
|
Catch-up Maximum (50+)
|
$7,500
|
$7,500
|
|
|
Catch-up Maximum (60-63 Only)
|
N/A
|
$11,250
|
|
|
Defined Contribution Total Limit
|
$69,000
|
$70,000
|
|
|
401(a) Compensation Limit
|
$345,000
|
$350,000
|
|
|
|
|
|
|
Compensation Thresholds
|
2024
|
2025
|
|
|
Highly Compensated Employee (HCE)
|
$155,000
|
$160,000
|
|
|
Key Employee Officer Comp
|
$220,000
|
$230,000
|
|
|
|
|
|
|
HDHP and HSA Limits
|
2024
|
2025
|
|
|
HDHP Minimum Deductible – Self Only
|
$1,600
|
$1,650
|
|
|
HDHP Minimum Deductible – Family
|
$3,200
|
$3,300
|
|
|
HDHP OOP Limit – Self-Only
|
$8,050
|
$8,300
|
|
|
HDHP OOP Limit – Family
|
$16,100
|
$16,600
|
|
|
HSA Contribution Limit – Self-Only
|
$4,150
|
$4,300
|
|
|
HSA Contribution Limit – Family
|
$8,300
|
$8,550
|
|
|
HSA Contribution Limit – Catchup (55+)
|
$1,000
|
$1,000
|
|
|
|
|
|
|
ACA Traditional Health Plan Limits
|
2024
|
2025
|
|
|
Health Plan OOP Limit – Self Only (Decreased by 2.6%)
|
$9,450
|
$9,200
|
|
|
Health Plan OOP Limit – Family (Decreased by 2.6%)
|
$18,900
|
$18,400
|
|
|
ACA Affordability Threshold
|
8.39%
|
9.02%
|
|
|
Max. Monthly Contribution for FPL Safe Harbor
|
$104.94
|
$113.20
|
|
|
|
|
|
|
Other Limits
|
2024
|
2025
|
|
|
Educational Assistance
(Not indexed)
|
$5,250
|
$5,250
|
|
|
Adoption Assistance
|
$16,810
|
$17,280
|
|
|
Social Security Wage Base
|
$167,700
|
$176,100
|
|
* The indexing formula for health FSA and qualified transportation plan limits is based on the Chained Consumer Price Index for All Urban Consumer (C- CPI-U). The IRS typically releases these in late October or early November. Projections are based on the “Interim” C-CPI-U through June 2025 and “Initial” projections of C-CPI-C for July and August 2025.
References
Chained Consumer Price Index for All Urban Consumer (C- CPI-U)
