We stop at nothing to bring you clarity! Below you will find the most recent IRS Plan limits for 2024 - 2025.
If you are a clarity participant, refer to the Clarity Portal for information on your specific plan information and limits.
Flexible Spending Accounts (FSA)
Health Savings Accounts (HSA) | 2025 | 2024 |
|---|---|---|
| HDHP Minimum Annual Deductible Code 223(c) | ||
| Self-Only | $1,650 | $1,600 |
| Family | $3,300 | $3,200 |
| HDHP Out-of-Pocket Maximum Code 223(c) | ||
| Self-Only | $8,300 | $8,050 |
| Family | $16,600 | $16,100 |
| HSA Maximum Contribution Limit Code 223(b) | ||
| Self-Only | $4,300 | $4,150 |
| Family | $8,550 | $8,300 |
| HSA Catch-Up Contribution Limit Code 223(b) | $1,000 | $1,000 |
Dependent Care Accounts (DCA) | 2025 | 2024 |
|---|---|---|
| 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) | 2025 | 2024 |
|---|---|---|
| Maximum Health FSA Salary Reductions Code 125 | $3,300 | $3,200 |
| Maximum Carryover to Next Plan Year IRS Notice 2020-33 | $660 | $640 |
FICA Taxable Wage Base | 2025 | 2024 |
|---|---|---|
| Social Security | ||
| Maximum Taxable Earnings | $174,900 | $168,600 |
| Employer Tax Rate | 7.65% | 7.65% |
| Employee Tax Rate | 7.65% | 7.65% |
Transportation Benefits | 2025 | 2024 |
|---|---|---|
| Parking Code 132(f) | $325/mo | $315/mo |
| Transit Passes & Vanpooling (combined) Code 132(f) | $325/mo | $315/mo |
Wage Parity Benefits | 2025 | 2024 |
|---|---|---|
| Pre-Tax Parking Monthly Limit | $325/mo | $315/mo |
| Pre-Tax Transit Monthly Limit | $325/mo | $315/mo |
| Post-Tax Park /Transit Monthly Limit | None | None |
| Cell Phone Monthly Limit | $100/mo | $100/mo |
Important note: Plan limits may vary per company, check your company's plan documents for your specific plan limit.