IRS releases 2022 Health Savings Account (HSA) index figures


The Internal Revenue Service (IRS) recently released the new HSA index figures for 2022 (Revenue Procedure 2021-25) and additional guidance on the tax treatment of dependent care benefits (Revenue Procedure 2021-26) on May 10, 2021.


2022 HSA Index Figures

Minimum deductible amounts for the qualifying High-Deductible Health Plan (HDHP)

Individual Coverage

  • 2021 - $1,400

  • 2022 - $1,400 (no change)

Family Coverage

  • 2021- $2,800

  • 2022 - $2,800 (no change)

Maximum contribution levels


Individual Coverage

  • 2021 - $3,600

  • 2022 - $3,650 (increase of $50)

Family Coverage

  • 2021- $7,200

  • 2022 - $7,300 (increase of $100)

Catch-up contributions

allowed for those 55 years of age and over

  • 2021 - $1,000

  • 2022 - $1,000 (no change)

Maximums for HDHP out-of-pocket expenses (excluding premiums)


Individual Coverage

  • 2021 - $7,000

  • 2022 - $7,050 (increase $50)

Family Coverage

  • 2021- $14,000

  • 2022 - $14,100 (increase $100)


Also, for plan years beginning in 2022, Revenue Procedure 2021-25 provides that the maximum amount that may be made newly available for the plan year in an excepted Health Reimbursement Arrangement (HRA) is $1,800. Plan sponsors should update payroll and plan administration systems for the 2022 cost-of-living adjustments and incorporate the new limits in relevant participant communications, such as open enrollment and communication materials, plan documents and summary plan descriptions.


https://www.irs.gov/pub/irs-drop/rp-21-25.pdf

https://www.irs.gov/pub/irs-drop/n-21-26.pdf

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