HSA Contribution Limits
| Year | Self-Only Limit | Family Limit | Catch-Up (Age 55+) |
|---|---|---|---|
| 2026 | $4,300 | $8,550 | +$1,000 |
| 2027 | $4,400 | $8,750 | +$1,000 |
Comparability Rules
Employer HSA contributions made outside a Section 125 plan must satisfy the comparability rules: the employer must contribute the same amount (or same percentage of the HDHP deductible) to all eligible employees in the same category (self-only, family). Comparability is tested separately for full-time and part-time employees.
Section 125 Exception
IQ Insight
Employer HSA contributions made through a Section 125 cafeteria plan are not subject to comparability rules — they are subject to nondiscrimination testing instead. Most employers make HSA contributions through their Section 125 plan, which provides more flexibility to vary contributions by coverage tier (self-only vs. family) without violating comparability rules.