Knowing the 2026 figures for HSAs and FSAs can help you and your employees plan for these valuable pretax benefits for qualified health care expenses.
The IRS has released its 2026 inflation-adjusted amounts for health savings accounts (HSAs) and flexible spending accounts (FSAs).
Health savings accounts
The Internal Revenue Code (IRC) allows employers, employees, or both to contribute pretax dollars to HSAs that are paired with qualified high-deductible health plans (HDHPs). HDHPs must follow legally required limits for minimum deductible amounts and maximum out-of-pocket costs.
The maximum contribution level for HSAs for individuals and families increases again for 2026. The additional catch-up contribution level for individuals age 55 and older remains the same.
| Maximum contribution level | 2025 | 2026 |
| Individual coverage | $4,300 | $4,400 |
| Family coverage | $8,550 | $8,750 |
| Catch-up contributions for age 55 and older | $1,000 | $1,000 |
For 2026, the minimum deductible amount for individuals and families in qualifying HDHPs will rise from 2025 levels. The amounts jump by $50 for individuals and $100 for families.
- Individual coverage: $1,700
- Family coverage: $3,400
For 2026, the maximum out-of-pocket cost increases by $200 for individuals and $400 for families.
- Individual coverage: $8,500
- Family coverage: $17,000
Flexible spending accounts
The IRC allows employers, employees, or both to contribute pretax dollars to health care FSAs. The maximum salary reduction contribution rises again for 2026, as does the maximum carryover amount.
| FSA limits | 2025 | 2026 |
| Maximum salary reduction contribution | $3,300 | $3,400 |
| Maximum carryover | $660 | $680 |
If you have questions or concerns about the changing amounts for HSAs and FSAs, contact the OneGroup Employee Benefits team.
This content is for informational purposes only and not for the purpose of providing professional, financial, medical or legal advice. You should contact your licensed professional to obtain advice with respect to any particular issue or problem. Please refer to your policy contract for any specific information or questions on applicability of coverage.
Please note coverage can not be bound or a claim reported without written acknowledgment from a OneGroup Representative.
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