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Health Savings Account Cost of Living Adjustments for 2019

May 17, 2018

The Internal Revenue Service has announced the annual cost-of-living adjustments for Health Savings Account (HSA) contribution limits for calendar year 2019. These limits apply for qualifying High Deductible Health Plan (HDHP) deductibles and out-of-pocket maximums. Plan sponsors should verify that their administrative and payroll systems reflect the appropriate limits.

  2019 2018
Limit on HSA Contributions* – Single coverage $3,500 $3,450
Limit on HSA Contributions* – Family coverage $7,000 $6,900
HDHP Required Minimum Deductible – Single coverage $1,350   $1,350
HDHP Required Minimum Deductible – Family coverage $2,700 $2,700
HDHP Out-of-Pocket Maximum – Single coverage $6,750 $6,650
HDHP Out-of-Pocket Maximum – Family coverage  $13,500 $13,300
*The figures above do not include the catch-up contribution limit, which is $1,000 for participants age 55 or older. Catch-up contributions can be made any time during the year in which the HSA participant turns 55.

Individuals who participate in an HDHP are permitted a deduction for contributions to HSAs set up to help pay the medical expenses of the participant, spouse, and/or dependents. To be eligible to contribute to an HSA, individuals must participate in an HDHP, which is defined as a health plan with an annual deductible that is not less than the minimum deductibles noted above and for which the annual out-of-pocket expenses, including deductibles, copayments, and other amounts but excluding premiums, does not exceed the out-of-pocket maximum annually. In addition, individuals may not receive benefits from other health plans that would be construed as impermissible coverage, such as a general purpose health flexible spending account, certain prescription drug benefits, etc. The limits noted above are subject to an inflation adjustment each year.

For a helpful HSA summary, click here.

If you have any questions, or for more information about the 2019 HSA cost-of-living adjustments, we encourage you to contact Marci Boyarski, Angie WhitesideTom Krieg, Bob Buss, or your Wipfli relationship executive.