HSA Contribution Limits
What are the HSA contribution limits for 2026?
For 2026, the IRS HSA contribution limits are $4,300 for self-only HDHP coverage and $8,550 for family HDHP coverage. Individuals age 55 and older can contribute an additional $1,000 catch-up. These limits apply to combined employee and employer contributions. Employees must be covered by a qualified high-deductible health plan, not enrolled in Medicare, and not claimed as a dependent. Exceeding the limit triggers a 6% excise tax unless withdrawn before the tax filing deadline.
HSA contribution limits are indexed to inflation and published by the IRS each May for the following calendar year. The 2026 figures reflect the inflation adjustments announced in Revenue Procedure 2025-19: $4,300 for self-only HDHP coverage (up from $4,150 in 2024 and $4,300 in 2025) and $8,550 for family HDHP coverage. The $1,000 catch-up for employees 55+ is set by statute and doesn't change. For payroll and benefits teams, the annual limit update requires HRIS configuration changes and updated open enrollment materials.
2026 HSA Contribution Limits in Detail
Self-only HDHP coverage: $4,300. Family HDHP coverage: $8,550. Age 55+ catch-up: $1,000 additional. If both spouses are 55+ and each has their own HSA, each can make the $1,000 catch-up for a combined $2,000. Limits include both employee and employer contributions combined.
How Coverage Changes Mid-Year Affect the Limit
If HDHP coverage changes mid-year (self-only to family or vice versa), the limit is prorated based on which coverage was in effect each month. The last-month rule allows full-year contribution if HDHP coverage is in effect on December 1 and maintained through the following year's testing period.
What Happens If You Exceed the Limit
Excess contributions are subject to a 6% excise tax each year until withdrawn. Employees can withdraw excess contributions plus earnings before the tax filing deadline (including extensions) to avoid the penalty. Employers that contributed the excess should treat it as wages and include it in W-2 Box 1.
Communicating HSA Limits Cleanly at Open Enrollment
Open enrollment materials should show the current year's limit, the prior year's limit for comparison, and the catch-up figure. For employees near age 55, flag the catch-up eligibility explicitly. Integrate the limit into the HSA enrollment flow so the system prevents over-elections at the source. IRS Revenue Procedure updates are at irs.gov.
.svg)
.svg)