The IRS releases updated benefit limits at different times throughout the year. Release dates fall roughly as follows:
| Mid-May | HSA, HDHP, HRA |
| Mid-July | ACA Affordability |
| Mid-October | FSA, Commute, Adoption |
| Early November | Social Security Wage Base & Benefits |
| Mid-November | Retirement Plans |
The last of the annual benefit limits have now been released by the IRS. This summary reflects all indexed benefit limits for 2026, along with a comparison to the 2025 limits.
| Flexible Spending Accounts (FSA) | 2025 |
2026 |
| Health FSA Election Maximum | $3,300 | $3,400 |
| Health FSA Rollover Maximum (20% of Annual Max) |
$660 | $680 |
| Dependent Care Election Maximum (Newly Increased) |
$5,000 | $7,500 |
| HRA Limits | 2025 |
2026 |
| QSEHRA – Self Only | $6,350 | $6,450 |
| QSEHRA – Family | $12,800 | $13,100 |
| Excepted Benefit HRA | $2,150 | $2,200 |
| Monthly Commute | 2025 |
2026 |
| Transit Pass Maximum | $325 | $340 |
| Parking | $325 | $340 |
| Retirement Plans | 2025 |
2026 |
| Elective Deferral Maximum | $23,500 | $24,500 |
| Catch-up Maximum 50+ (Not indexed) |
$7,500 | $8,000 |
| Super Catch Maximum 60-63 Only | $11,250 | $11,250 |
| Defined Contribution Total Limit (Not including Catch-ups) |
$70,000 | $72,000 |
| 401(a) Compensation Limit | $350,000 | $360,000 |
| Compensation Thresholds | 2025 |
2026 |
| Highly Compensated Employee (HCE) | $160,000 | $160,000 |
| Key Employee Officer Comp | $230,000 | $235,000 |
| HDHP and HSA Limits | 2025 |
2026 |
| HSA Contribution Limit – Self Only | $4,300 | $4,400 |
| HSA Contribution Limit – Family |
$8,550 | $8,750 |
| HSA Contribution Limit – Catchup (55+) | $1,000 | $1,000 |
| HDHP Minimum Deductible – Self Only |
$1,650 | $1,700 |
| HDHP Minimum Deductible – Family | $3,300 | $3,400 |
| HDHP OOP Limit – Self Only | $8,300 | $8,500 |
| HDHP OOP Limit – Family | $16,600 | $17,000 |
| ACA Traditional Health Plan Limits | 2025 |
2026 |
| Health Plan OOP Limit – Self Only | $9,200 | $10,600 |
| Health Plan OOP Limit – Family |
$18,400 | $21,200 |
| ACA Affordability Threshold |
9.02% | 9.96% |
| Min. Monthly Contribution for FPL Safe Harbor | $113.20 | $129.89 |
| Other Limits | 2025 |
2026 |
| Educational Assistance (Not indexed) |
$5,250 | $5,250 |
| Adoption Assistance Limit | $17,280 | $17,280 |
| Adoption Assistance AGI Threshold for Phase Out | $259,190 | $265,080 |
| Social Security Wage Base (2026 Estimated) |
$176,100 | $184,500 |