Health and Fringe Benefit Plan Limits

The IRS has updated various health and fringe benefit plan limits for 2019.  A comparison of the 2019 and 2018 limits is listed below.

	2018	2019
Health Savings Accounts – HDHP Limits HDHP Minimum Deductible – Self Only HDHP Minimum Deductible – Family HDHP Out-of-Pocket Maximum – Self Only HDHP Out-of-Pocket Maximum – Family	$1,350 $2,700 $6,650 $13,300	$1,350 $2,700 $6,750 $13,500
Health Savings Accounts – Contribution Limits Self Only Family Catch-Up Contributions (age 55 by the end of the year)	$3,450 $6,850 $1,000	$3,500 $7,000 $1,000
Out-of-Pocket Maximum – PHSA §2707(b) Limits Self Only Embedded Individual Max within Family Coverage Family	$7,350 $7,350 $14,700	$7,900 $7,900 $15,800
Transportation Fringe Benefits – Monthly Limits Parking Transit Passes and Vanpooling (combined)	$260 $260	$265 $265
Health FSA Contribution Limit (§125(i))	$2,650	$2,700
Dependent Care FSA Contribution Limit (§129(a)(2))*	$5,000	$5,000
Employer Adoption Assistance Exclusion (§137) Maximum Gross Income Exclusion Maximum AGI Limit (after which exclusion phases out)	$13,810 $207,140	$14,080 $211,160

* Special income tax situations may require a lower limit.