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.
