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IRS Announces HSA Limits for 2018

by Vita, on May 5, 2017


The Internal Revenue Service has announced the 2018 dollar limitations for Health Savings Accounts as well as underlying qualifying High Deductible Health Plans (available here).  The maximum HSA contribution limits for an individual and family, the out of pocket maximum limits for an individual and family, and the minimum deductible for high deductible health plans for an individual and family all saw increases.

High Deductible Health Plan Policy Limits
    2017 2018
Minimum Deductible Individual $1,300 $1,350
  Family $2,600 $2,700
Maximum Out of Pocket Limit               Individual $6,550 $6,650
  Family $13,100 $13,300

Health Savings Account Limits
    2017 2018
Maximum HSA Contribution Individual $3,400   $3,450
  Family $6,750 $6,900
Over age 55 Catch-Up Contribution   $1,000 $1,000

High Deductible Health Plan Policy Limits

Any amount can be contributed to an HSA up to the maximum annual contribution, regardless of the actual deductible of the underlying HDHP plan.  The HSA contribution rules assume that you will be enrolled on a high deductible health plan for 12 consecutive months.

Embedded Deductibles on an HSA-Qualified HDHP

Many qualified high deductible health plans have an aggregate family deductible so that if an employee covers any dependents on the plan, the family deductible applies and the individual deductible is not taken into consideration. However, there are some plans that have an embedded individual deductible such that if one member of the family meets the embedded individual deductible, then the plan coinsurance would start to pay once that individual deductible is met.  In order for such a plan to be a qualified HDHP the embedded individual deductible must be at least the minimum family deductible outlined above.  As an example, these types of plans would need to have an embedded individual deductible of $2,700 to remain HSA qualified in 2018.


For questions or additional information, please contact Vita Benefits Group at (650) 968-8811.