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IRS announces 2022 HSA, HDHP and EB-HRA dollar limits

Benefits Administration and Outsourcing Solutions|Health and Benefits
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By Cindy Brockhausen and Benjamin Lupin | May 17, 2021

Plan sponsors should consider these limits when planning for the 2022 plan year, as they will affect benefit plan administration and communication.

In Revenue Procedure 2021-25, the IRS announced the calendar year 2022 inflation-adjusted dollar limits for health savings accounts (HSAs) and high-deductible health plans (HDHPs), effective for calendar year 2022. Revenue Procedure 2021-25 also includes the maximum annual amount that may be made newly available for excepted benefit health reimbursement arrangements (EB-HRAs), effective for plan years beginning in 2022. These amounts are updated annually to reflect cost-of-living adjustments.

Plan sponsors should consider these limits when planning for the 2022 plan year, as the changes will affect benefit plan administration and communication materials.

2022 vs. 2021 HSA, HDHP and EB-HRA dollar limits

2022 vs. 2021 HSA, HDHP and EB-HRA dollar limits
2021 2022 Change
HSAs: Maximum annual contribution
-Self-only coverage $3,600 $3,650 +$50
-Family coverage $7,200 $7,300 +$100
-Catch-up contribution for participants age 55 and older by December 31 (this amount is fixed by statute and is not subject to cost-of-living adjustments) $1,000 $1,000 $0
HDHPs: Minimum annual deductible
-Self-only coverage $1,400 $1,400 $0
-Family coverage $2,800 $2,800 $0
HDHPs: Maximum annual out-of-pocket amounts (deductibles, copayments and other amounts, but not premiums)
-Self-only coverage $7,000 $7,050 +$50
-Family coverage $14,000 $14,100 +$100
EB-HRAs
-Maximum annual amount that employers may contribute $1,800 $1,800 $0
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Senior Regulatory Advisor, Health and Benefits

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