Health and Retirement Plan Limit Changes for 2022

Many employee benefits and other health and retirement plans are subject to annual dollar contribution limits and out-of-pocket maximums that are periodically updated for inflation.

The IRS typically announces the dollar limits that will apply for the next calendar year well before the beginning of that year. This gives employers time to update their plan designs and ensure that their plan administration will be consistent with the new limits. Although most of the limits will increase in 2022, some of the limits remain the same.


Increased Limits

  • Health savings account (HSA) contributions:
    • Single coverage—$3,650 (up $50)
    • Family coverage—$7,300 (up $100)
  • High deductible health plan out-of-pocket maximum limit:
    • Single coverage—$7,050 (up $50)
    • Family coverage—$14,100 (up $100)
  • Health flexible spending account (FSA) limit—$2,850 (up $100)
  • Health FSA carryover limit—$570 (up $20)
  • Transportation fringe benefit plan monthly limits—$280 (up $10)
  • Tax exclusion for adoption assistance benefits—$14,440 (up $140)
  • Employees’ elective deferrals to 401(k) plans—$20,500 (up $1,000)


Unchanged Limits

Certain limits will not change for 2022, including:

  • HDHP minimum deductible ($1,400 for single coverage and $2,800 for family coverage)
  • contribution limits for traditional and Roth IRAs ($6,000)
  • catch-up contribution limits to HSAs ($1,000 for age 55+)
  • catch-up contributions to 401(k) plans ($6,500 for age 50+)
  • catch-up contributions to IRAs ($1,000 for ages 50+).

The tax exclusion for dependent care FSA benefits also returns to traditional rules.

You can read more about the IRS’s 2022 changes to retirement contributions here, and health plans here.


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