IRS HDHP Requirements
| Requirement | 2026 | 2027 |
|---|---|---|
| Minimum deductible (self-only) | $1,650 | $1,700 |
| Minimum deductible (family) | $3,300 | $3,400 |
| Maximum OOP (self-only) | $8,300 | $8,500 |
| Maximum OOP (family) | $16,600 | $17,000 |
| HSA contribution limit (self-only) | $4,400 | $4,500 |
| HSA contribution limit (family) | $8,750 | $9,000 |
| HSA catch-up (age 55+) | $1,000 | $1,000 |
Preventive Care Exception
HDHPs can cover preventive care services at $0 cost-sharing without violating the HDHP rules — even before the deductible is met. This is an important design feature: employees can receive ACA-required preventive care without any cost-sharing, while still maintaining HDHP status for HSA eligibility.
HDHP Design Flexibility
IQ Insight
The IRS sets minimum deductibles and maximum OOP limits for HDHPs — but employers have significant flexibility within those bounds. An employer can design an HDHP with a $2,500 deductible and a $5,000 OOP maximum, or a $1,650 deductible and an $8,300 OOP maximum. The right design depends on the employer's cost goals and the workforce's financial capacity.