We stop at nothing to bring you clarity! Below you will find the most recently published federal limits. Sections with confirmed 2027 figures compare 2027 and 2026. Sections awaiting 2027 publication retain 2026 and 2025. Limits may vary by employer plan design.
Updated November 5, 2026.
Qualified Small Employer HRA (QSEHRA)
Health Reimbursement Arrangement (HRA)
Flexible Spending Accounts (FSA)
Health Savings Accounts (HSA) | 2027 | 2026 |
|---|---|---|
| HDHP Minimum Annual Deductible Code 223(c) | ||
| Self-Only | $1,750 | $1,700 |
| Family | $3,500 | $3,400 |
| HDHP Out-of-Pocket Maximum Code 223(c) | ||
| Self-Only | $8,700 | $8,500 |
| Family | $17,400 | $17,000 |
| HSA Maximum Contribution Limit Code 223(b) | ||
| Self-Only | $4,500 | $4,400 |
| Family | $9,000 | $8,750 |
| HSA Catch-Up Contribution Limit Code 223(b) | $1,000 | $1,000 |
| Update note: 2027 limits published in IRS Revenue Procedure 2026-24 (June 2026). The $1,000 catch-up amount is statutory. Source: https://www.irs.gov/irb/2026-25_irb | ||
Qualified Small Employer HRA (QSEHRA) | 2026 | 2025 |
|---|---|---|
| Self-Only | $6,450 | $6,350 |
| Family | $13,100 | $12,800 |
Health Reimbursement Arrangement (HRA) | 2027 | 2026 |
|---|---|---|
| Excepted benefit HRA (EBHRA) | $2,250 | $2,200 |
| Individual coverage HRA (ICHRA) | No limit | No limit |
| Integrated HRA | No limit | No limit |
Dependent Care Accounts (DCA) | 2027 | 2026 |
|---|---|---|
| Maximum DCA Amount Code 129 and 21 | ||
| Unless Married Filing Separately | $7,500 (per household) | $7,500 (per household) |
| If Married Filing Separately | $3,750 | $3,750 |
| 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) | 2026 | 2025 |
|---|---|---|
| Maximum Health FSA Salary Reductions Code 125 | $3,400 | $3,300 |
| Maximum Carryover to Next Plan Year IRS Notice 2020-33 | $680 | $660 |
FICA Taxable Wage Base | 2027 | 2026 |
|---|---|---|
| Social Security | ||
| Maximum Taxable Earnings | $192,300 | $184,500 |
| Employer Tax Rate | 7.65% | 7.65% |
| Employee Tax Rate | 7.65% | 7.65% |
Transportation Benefits | 2026 | 2025 |
|---|---|---|
| Parking Code 132(f) | $340/mo | $325/mo |
| Transit Passes & Vanpooling (combined) Code 132(f) | $340/mo | $325/mo |
Wage Parity Benefits | 2026 | 2025 |
|---|---|---|
| Pre-Tax Parking Monthly Limit | $340/mo | $325/mo |
| Pre-Tax Transit Monthly Limit | $340/mo | $325/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.