IRS Announces 2022 Health Plan Limitations

June 9, 2021

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.