2025 Contribution Limits (including limited and combination FSAs)
2024: $3,200 per year
2025: $3,300 per year
2025 Medical FSA Carry Over
2024: $640 per year
2025: $660 per year
2025 Commuter Contribution Limits
2024: $315 per month
2025: $325 per month
2025 Adoption Assistance Limits
2024: $16,810 per year
2025: $17,280 per year
The maximum amount that may be excluded from an employee’s gross income for the adoption of a special needs child through an adoption assistance program is $17,280. This amount is the same as what may be excluded from that employee’s gross income for expenses incurred by an employer for qualified adoption expenses under the same program.
The available adoption credit begins to phase out for taxpayers with modified adjusted gross income in excess of $259,190 and is completely phased out for taxpayers with modified adjusted gross income of $299,190 or more.
2025 Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) Limits
2024: $6,150 per year (Self-only), $12,450 per year (Family)
2025: $6,350 per year (Self-only), $12,800 per year (Family)
Previously announced
2025 Health Savings Account Limits
2024: $4,150 (Self-only), $8,300 (Family)
2025: $4,300 (Self-only), $8,550 (Family)
2025 HDHP Limits
HDHP (self-only coverage)
2024: $1,600 (Minimum deductible), $8,050 (Maximum out-of-pocket limit)
2025: $1,650 (Minimum deductible), $8,300 (Maximum out-of-pocket limit)
HDHP (family coverage)
2024: $3,200 (Minimum deductible), $16,100 (Maximum out-of-pocket limit)
2025: $3,300 (Minimum deductible), $16,600 (Maximum out-of-pocket limit)