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
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.