The IRS has announced the 2027 inflation-adjusted limits for Health Savings Accounts (HSAs), High-Deductible Health Plans (HDHPs), and Excepted-Benefit Health Reimbursement Arrangements (HRAs), giving employers an opportunity to begin planning for the upcoming plan year.
| 2026 | 2027 | |||
| Limit | Self-Only | Family | Self-Only | Family |
| HSA Contribution Limit | $4,400 | $8,750 | $4,500 | $9,000 |
| HDHP Minimum Deductible | $1,700 | $3,400 | $1,750 | $3,500 |
| HDHP Maximum Out-of-Pocket | $8,500 | $17,000 | $8,700 | $17,400 |
The additional HSA catch-up contribution for individuals age 55 and older remains $1,000. The maximum amount available under an excepted-benefit HRA will increase from $2,200 in 2026 to $2,250 for 2027.
Remember: HDHP Limits and ACA Limits Are Different
Employers offering HSA-qualified health plans should remember that IRS HDHP requirements are separate from the Affordable Care Act’s annual out-of-pocket maximums.
The IRS establishes the deductible and out-of-pocket limits that determine HSA eligibility, while CMS and HHS establish separate ACA cost-sharing limits. HSA-qualified plans must comply with both sets of requirements where applicable.
Why This Matters
While these changes won’t take effect until 2027, they can impact:
- Employer HSA contribution budgets
- HDHP plan design decisions
- Employee communications
- Payroll deductions and benefits administration systems
- Open enrollment planning
For employers that contribute to employee HSAs, even modest increases can affect budgeting across the workforce.
Employer Action Items
As you prepare for 2027, consider the following:
- Review HDHP plan designs for compliance with the new IRS limits.
- Update payroll and benefits administration systems.
- Evaluate employer HSA contribution strategies and budget impacts.
- Refresh employee communications before open enrollment.
- Monitor future CMS and HHS guidance regarding 2027 ACA out-of-pocket maximums.
HSAs continue to be one of the most valuable tax-advantaged benefits available to employees. Understanding the new limits now can help employers make informed decisions, stay compliant, and prepare for a successful 2027 enrollment season.