We stop at nothing to bring you clarity! Below you will find the most recent IRS Plan limits for 2022 - 2023.
2023 HSA plan limits were announced in April and the chart below reflects those new numbers. Please check back often for additional 2023 limits.
If you are a clarity participant, refer to the Clarity Portal for your specific plan information and limits.
Flexible Spending Accounts (FSA)
Health Savings Accounts (HSA) |
2023 |
2022 |
|---|---|---|
|
HDHP Minimum Annual Deductible Code 223(c) |
|
|
|
Self-Only |
$1,500 |
$1,400 |
|
Family |
$3,000 |
$2,800 |
|
HDHP Out-of-Pocket Maximum Code 223(c) |
|
|
|
Self-Only |
$7,750 |
$7,050 |
|
Family |
$15,000 |
$14,100 |
|
HSA Maximum Contribution Limit Code 223(b) |
|
|
|
Self-Only |
$3,850 |
$3,650 |
|
Family |
$7,750 |
$7,300 |
|
HSA Catch-Up Contribution Limit Code 223(b) |
$1,000 |
$1,000 |
Dependent Care Accounts (DCA) |
2023 |
2022 |
|---|---|---|
|
Maximum DCA Amount Code 129 and 21 |
|
|
|
Unless Married Filing Separately |
$5,000 |
$5,000 |
|
If Married Filing Separately |
$2,500 |
$2,500 |
|
Deemed Income of Spouse Incapable of Self-Care or Full-Time Student Code 129 and 21 |
|
|
|
With 1 Qualifying Individual |
$250/mo |
$250/mo |
|
With 2 or More Qualifying Individuals |
$500/mo |
$500/mo |
Flexible Spending Accounts (FSA) |
2023 |
2022 |
|---|---|---|
|
Maximum Health FSA Salary Reductions Code 125 |
$3,050 |
$2,850 |
|
Maximum Carryover to Next Plan Year IRS Notice 2020-33 |
$610 |
$570 |
FICA Taxable Wage Base |
2023 |
2022 |
|---|---|---|
|
Social Security |
|
|
|
Maximum Taxable Earnings |
$160,200 |
$147,000 |
|
Employer Tax Rate |
7.65% |
6.2% |
|
Employee Tax Rate |
7.65% |
6.2% |
Transportation Benefits |
2023 |
2022 |
|---|---|---|
|
Parking |
$300/mo |
$280/mo |
|
Transit Passes & Vanpooling (combined) |
$300/mo |
$280/mo |
Wage Parity Benefits |
2023 |
2022 |
|---|---|---|
|
Pre-Tax Parking Monthly Limit |
$300/mo |
------------ |
|
Pre-Tax Transit Monthly Limit |
$300/mo |
------------ |
|
Post-Tax Park /Transit Monthly Limit |
None |
------------ |
|
Cell Phone Monthly Limit |
$100/mo |
------------ |
Important note: Plan limits may vary per company, check your company's plan documents for your specific plan limit.
