IRS 2022 Plan Maximums and Limits

The IRS is planning ahead on HSA plans, releasing 2022 HSA maximums and limits on 5/11/21. See below for the 2022 numbers along with comparisons to 2021. We will update this page as the IRS releases more 2022 maximums and limits throughout the year.

Cafeteria Plans:

	2021	2022
Health FSA Maximum:	$2,750	$2,850
Health FSA Carryover Maximum:	$550*	$570
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):	$0.16	$0.18 (1/1/22-6/30/22); $0.22 (7/1/22-12/31/22)
Compensation amount for determining Highly Compensated Employee:	$130,000	$135,000
Compensation amount for determining Key Employee (officers/owners earning over):	$185,000	$200,000

*maximum if plan has not adopted COVID relief provision for FSA carryover

Health Savings Accounts (HSAs):

	2021	2022
Minimum annual HDHP deductible – Single:	$1,400	$1,400
Minimum annual HDHP deductible – Family:	$2,800	$2,800
Annual HSA Contribution Limit – Single:	$3,600	$3,650
Annual HSA Contribution Limit – Family:	$7,200	$7,300
Plan Out-of-Pocket Max for HSA Eligibility – Single:	$7,000	$7,050
Plan Out-of-Pocket Max for HSA Eligibility – Family:	$14,000	$14,100
Annual HSA Contribution Limit – Age 55+ catch-up:	$1,000	$1,000

Affordable Care Act (ACA):

	2021	2022
Plan Out-of-Pocket Max for ACA Compliance – Individual:	$8,550	$8,700
Plan Out-of-Pocket Max for ACA Compliance – Family:	$17,100	$17,400
ACA Affordability Percentage:	9.83%	9.61%

Transportation Fringe Benefits (per month):

	2021	2022
Parking:	$270	$280
Transit Passes & Vanpooling:	$270	$280

For more information or questions regarding how the limits impact your plan, feel free to contact us.