HDHP Thresholds
| Year | Min Deductible (Self-Only) | Min Deductible (Family) | Max OOP (Self-Only) | Max OOP (Family) |
|---|---|---|---|---|
| 2026 | $1,650 | $3,300 | $8,300 | $16,600 |
| 2027 | $1,700 | $3,400 | $8,500 | $17,000 |
Disqualifying Coverage
- General-purpose health FSA (including spouse's FSA)
- HRA that pays before the HDHP deductible is met
- Medicare Part A, B, C, or D enrollment
- TRICARE coverage
- VA health benefits (within 3 months of receiving VA care)
- Coverage under a non-HDHP health plan (including as a dependent)
Medicare and HSA
Compliance Note
Employees who enroll in Medicare — even Part A only — are no longer eligible to contribute to an HSA. This is a common compliance issue for employees who delay Medicare enrollment past age 65. Medicare Part A enrollment is retroactive up to 6 months when an employee applies for Social Security benefits. Employees who apply for Social Security at age 65 or later may inadvertently become ineligible for HSA contributions retroactively.