On April 23, 2014, the Internal Revenue Service (IRS) issued Revenue Procedure 2014-30, which increases limits for 2015 on contributions to health savings accounts (HSAs) and for out-of-pocket spending under high-deductible health plans (HDHPs). These new limits are effective for calendar year 2015, and reflect a cost-of-living adjustment and rounding rules under Internal Revenue Code Section 223.
The following reference chart outlines the increases for 2015:
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Contribution and Out-of-Pocket Limits for Health Savings Accounts and for High-Deductible Health Plans |
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| For 2015 | For 2014 | Change | |
| HSA contribution limit (employer + employee) | Individual: $3,350Family: $6,650 |
Individual: $3,300Family: $6,550 |
Individual: +$50Family: +100 |
| HSA catch-up contributions (age 55 or older)* | $1,000 | $1,000 | No change** |
| HDHP minimum deductibles | Individual: $1,300Family: $2,600 |
Individual: $1,250Family: $2,500 |
Individual: +$50Family: +100 |
| HDHP maximum out-of-pocket amounts (deductibles, co-payments and other amounts, but not premiums) | Individual: $6,450Family: $12,900 |
Individual: $6,350Family: $12,700 |
Individual: +$100Family: +$200 |
* Catch-up contributions can be made any time during the year in which the HSA participant turns 55. ** Unlike other limits, the HSA catch-up contribution amount is not indexed; any increase would require statutory change. |
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Chart Source: http://www.shrm.org/hrdisciplines/benefits/Articles/Pages/2015-HSA-Limits.aspx .