2025 Indexing for HSAs and EBHRAs

On Thursday, May 9, 2024, the IRS released 2025 indexing for health savings accounts (HSAs) and excepted benefit health reimbursement arrangements (EBHRAs).

The HSA limits address both the cost-sharing requirements of the underlying high deductible health plan (HDHP) and how much can be contributed to an individual’s HSA for that calendar year.  For HDHPs with an embedded per-person deductible for family coverage, the per-person deductible will need to be at least $3,300 for the plan year that begins in 2025.


Provision Description 2024 2025
HDHP Minimum Deductible Single coverage
Family coverage
(note a per-person deductible would have to meet the minimum family deductible requirement)
HDHP Maximum Total Out-of-Pocket (OOP) Single coverage
Family coverage
(note the per-person limit for non-grandfathered health plans
HSA Annual Contribution Limit Single coverage
Family coverage
(plus $1,000 per HSA account holder age 55+ on Dec 31)
EBHRA Limit Employer may provide up to this limit per employee for an EBHRA $2,100 $2,150



Bolton will continue to monitor regulator guidance and offer meaningful, practical, and timely information.

This material should not be considered as a substitute for legal, tax and/or actuarial advice. Contact the appropriate professional counsel for such matters. These materials are not exhaustive and are subject to possible changes in applicable laws, rules, and regulations and their interpretations.

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