IRS Releases 2022 Health Plan Limits
The IRS released its annual inflation adjustment for Health Savings Accounts (HSAs) for 2022, the 2022 minimum deductible and maximum out-of-pocket limits associated with a high deductible health plan (“HDHP”), as well as the excepted benefit HRAs (EBHRAs) maximum for plan years beginning in 2022. For those already planning for next year, the IRS slightly increased several limits, but the minimum deductibles and EBHRA maximum remained the same. The Centers for Medicare & Medicaid Services also recently released the proposed 2022 maximum annual cost-sharing limit. The new amounts, as well as the 2021 amounts, are listed in the chart below.
| 2021 | 2022 | |
| Maximum HSA Contribution – Single | $3,600 | $3,650 |
| Maximum HSA Contribution – Family | $7,200 | $7,300 |
| Minimum Deductible – Single | $1,400 | $1,400 |
| Minimum Deductible – Family | $2,800 | $2,800 |
| HDHP Out-of-Pocket Maximum – Single | $7,000 | $7,050 |
| HDHP Out-of-Pocket Maximum – Family | $14,000 | $14,100 |
| EBHRA Maximum | $1,800 | $1,800 |
| Maximum Annual Cost-Sharing Limit– Single | $8,550 | $9,100 |
| Maximum Annual Cost-Sharing Limit – Family | $17,100 | $18,200 |
