HSA/HDHP Limits Will Increase for 2027
On May 29, 2026, the IRS released Revenue Procedure 2026-24 to provide inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) for 2027. The IRS is required to publish these limits by June 1 of each year.
These limits include the following:
- The maximum HSA contribution limit;
- The minimum deductible amount for HDHPs; and
- The maximum out-of-pocket expense limit for HDHPs.
These limits vary based on whether an individual has self-only or family coverage under an HDHP.
Eligible individuals with self-only HDHP coverage will be able to contribute $4,500 to their HSAs for 2027, up from $4,400 for 2026. Eligible individuals with family HDHP coverage will be able to contribute $9,000 to their HSAs for 2027, up from $8,750 for 2026. Individuals age 55 and older may make an additional $1,000 “catch-up” contribution to their HSAs.
The minimum deductible amount for HDHPs increases to $1,750 for self-only coverage and $3,500 for family coverage for 2027 (up from $1,700 for self-only coverage and $3,400 for family coverage for 2026). The HDHP maximum out-of-pocket expense limit increases to $8,700 for self-only coverage and $17,400 for family coverage for 2027 (up from $8,500 for self-only coverage and $17,000 for family coverage for 2026).
The following chart shows the HSA and HDHP limits for 2027 compared to 2026. It also includes the catch-up contribution limit that applies to HSA-eligible individuals age 55 and older, which is not adjusted for inflation and stays the same from year to year.
| HSA/HDHP Limits | |||
|---|---|---|---|
| 2026 | 2027 | Change | |
| HSA Contribution Limit (employer and employee) | Self-only: $4,400 Family: $8,750 | Self-only: $4,500 Family: $9,000 | Self-only: +$100 Family: +$250 |
| HSA Catch-Up Contributions (age 55 or older) | $1,000 | $1,000 | No change |
| Minimum Annual HDHP Deductible | Self-only: $1,700 Family: $3,400 | Self-only: $1,750 Family: $3,500 | Self-only: +$50 Family: +$100 |
| Maximum Out-of-Pocket for HDHP (deductibles, co-pays & other amounts except premiums) | Self-only: $8,500 Family: $17,000 | Self-only: $8,700 Family: $17,400 | Self-only: +$200 Family: +$400 |
What Employers Should Do Next
Employers sponsoring HDHPs should review their plans’ cost-sharing limits and update employee communications to reflect the increased HSA contribution limits for 2027. It’s also important to review benefit election and payroll processes to help employees avoid exceeding IRS contribution limits.
These annual adjustments are a reminder that benefits administration requires ongoing attention. With Emplova, employers have a dedicated team to help monitor compliance requirements, manage benefits administration, coordinate payroll deductions, and communicate important changes to employees helping ensure a smoother, more compliant plan year.
Emplova is a unique Professional Employer Organization (PEO) that helps small to medium sized businesses grow and prosper by providing benefits, payroll, technology, compliance, and HR administration. To learn how we can create a winning HR strategy for your business contact us today.