IRS 2019 Plan Maximums and Limits
To date, the IRS has released a number of HSA and ACA maximums and limits applicable to 2019 health and welfare plans. See below for the 2019 numbers along with comparisons to 2018. We will update this page as the IRS releases more 2019 maximums and limits throughout the year.
Cafeteria Plans:
|
2018 |
2019 |
| Health FSA Maximum: |
$2,650 |
$2,700 |
| Dependent Care Assistance Plans (Dependent Care FSA) annual maximum (unless married filing separately: |
$5,000 |
$5,000 |
| Dependent Care Assistance Plans (Dependent Care FSA) annual maximum (if married filing separately): |
$2,500 |
$2,500 |
| Medical mileage rate to obtain medical care (reimbursable by a Health FSA): |
$0.18 |
$0.20 |
| Compensation amount for determining Highly Compensated Employee: |
$120,000 |
$125,000 |
| Compensation amount for determining Key Employee (officers/owners earning over): |
$175,000 |
$180,000 |
Health Savings Accounts (HSAs):
|
2018 |
2019 |
| Minimum annual HDHP deductible – Single: |
$1,350 |
$1,350 |
| Minimum annual HDHP deductible – Family: |
$2,700 |
$2,700 |
| Annual HSA Contribution Limit – Single: |
$3,450 |
$3,500 |
| Annual HSA Contribution Limit – Family: |
$6,900 |
$7,000 |
| Plan Out-of-Pocket Max for HSA Eligibility – Single: |
$6,650 |
$6,750 |
| Plan Out-of-Pocket Max for HSA Eligibility – Family: |
$13,300 |
$13,500 |
| Annual HSA Contribution Limit – Age 55+ catch-up: |
$1,000 |
$1,000 |
Affordable Care Act (ACA):
|
2018 |
2019 |
| Plan Out-of-Pocket Max for ACA Compliance – Individual: |
$7,350 |
$7,900 |
| Plan Out-of-Pocket Max for ACA Compliance – Family: |
$14,700 |
$15,800 |
| ACA Affordability Percentage: |
9.56% |
9.86% |
Health Reimbursement Arrangements:
|
2018 |
2019 |
| Qualified Small Employer HRA Limit – Single: |
$5,050 |
$5,150 |
| Qualified Small Employer HRA Limit – Family: |
$10,250 |
$10,450 |
Transportation Fringe Benefits:
|
2018 |
2019 |
| Parking: |
$260 |
$265 |
| Transit Passes & Vanpooling: |
$260 |
$265 |
For more information or questions regarding how the limits impact your plan, feel free to contact us.
Jason Cogdill is the lead in-house counsel for ProBenefits and oversees compliance initiatives for the organization. Jason, along with fellow attorney Laura Bibb (Senior Compliance Counsel), manages compliance support for plans and services provided by ProBenefits and serves as a resource for employers and plan advisors. Jason is a well-known, frequent speaker and presenter on a range of benefits compliance topics.
