The IRS releases employee benefits annual limits for different plans on different cadences (based on legislative direction). In the most recent release, FSA and Commuter plan indexed values have been updated as follows:
| 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 (Not indexed) |
$5,000 | $7,500 |
| HRA Limits | 2025 |
2026 |
| QSEHRA – Self Only | $6,350 | $6,450 |
| QSEHRA – Family | $12,850 | $13,100 |
| EBHRA | $2,150 | $2,200 |
| Monthly Commute | 2025 |
2026 |
| Transit Pass Maximum | $325 | $340 |
| Parking | $325 | $340 |
| Other Limits | 2025 |
2026 |
| Educational Assistance (Not indexed) |
$5,250 | $5,250 |
| Adoption Assistance | $16,810 | $17,670 |