On May 29, 2026, the Internal Revenue Service (IRS) announced, in Revenue Procedure 2026-24 the following plan and contributions limits:
- 2027 calendar year inflation-adjusted limits for health savings account (HSA) contributions,
- 2027 calendar year high deductible health plan (HDHP) minimum annual deductible amount and maximum out-of-pocket expense limit,
- 2027 newly available maximum employer contribution amount for an excepted benefit health reimbursement arrangement (EBHRA).
The table below compares the applicable dollar limits for HSAs, HDHPs, and EBHRAs for 2027 and 2026.
| Plan Limits | 2027 | 2026 | Change from 2026 | |
| HSAs – annual contribution limit[1] | Self-only coverage | $4,500 | $4,400 | +$100 |
| Family coverage | $9,000 | $8,750 | +$250 | |
| HSAs – catch-up contribution limit[2] | Age 55 or older | $1,000 | $1,000 | No change |
| HDHPs – minimum annual deductible | Self-only coverage | $1,750 | $1,700 | +$50 |
| Family coverage | $3,500 | $3,400 | +$100 | |
| HDHPs – maximum annual out-of-pocket expense limit (deductibles, copayments and other amounts, but not premiums) | Self-only coverage | $8,700 | $8,500 | +$200 |
| Family coverage | $17,400 | $17,000 | +$400 | |
| EBHRAs[3]– maximum employer contribution amount | $2,250 | $2,200 | +$50 | |
Direct Primary Care Service Arrangements
Revenue Procedure 2026-24 also clarifies the rules for direct primary care service arrangements (DPCSAs).
As a reminder, the One Big, Beautiful Bill Act (OBBBA) expanded HSA eligibility by permitting individuals with DPCSAs to make and receive HSA contributions as long as their monthly DPCSA fees do not exceed $150 per individual, or $300 if covering more than one individual, and as long as the DPCSA otherwise complies with the requirements of the OBBBA. Click here for more details on HSA-compatible DPCSAs under the OBBBA.
For calendar year 2027, the aggregate monthly fees for all DPCSAs cannot exceed $150 per individual, or $300 if covering more than one individual.[4]
Employers’ Next Steps
- Review the table above for awareness of plan and contribution limits for January 1, 2027 as you start to consider any plan design changes for the 2027 plan year.
- As you begin preparations for the 2027 plan year, update payroll and benefit administration systems with these new limits for 2027 and revise applicable plan communications (open enrollment materials, benefit guides, and summary plan descriptions) for 2027.
- Stay tuned for 2027 contribution limits for other tax-advantaged accounts (such as Flexible Spending Accounts, commuter benefit plans, and retirement plans) later in the year, typically announced by the IRS in October/November.
Related Reminders:
- Non-calendar year plans: The 2027 HDHP minimum annual deductible and out-of-pocket expenses limits, maximum employer contribution limits for EBHRAs, and DPCSA monthly fee maximums apply to plan years beginning on or after January 1, 2027. The HSA annual contribution limits, however, apply to the calendar year, even for non-calendar year plans.
- ACA Out-Of-Pocket Maximums: The Affordable Care Act (ACA) requires all non-grandfathered health plans to include an out-of-pocket maximum (OOPM) on coverage of Essential Health Benefits (EHBs). These ACA OOPMs are different, and generally higher, than the limits for HSA-qualifying HDHPs outlined above.
- For the 2027 calendar year, the ACA OOPMs are:
- $12,000 for self-only coverage (up from $10,600 for 2026), and
- $24,000 for other than self-only coverage (up from $21,200 for 2026).
- EHBs generally reflect the scope of benefits covered by a typical employer-sponsored group health plan and must cover items and services in 10 general categories, including emergency services, hospitalization, prescription drugs, and maternity and newborn care, among others.
- For the 2027 calendar year, the ACA OOPMs are:
- Embedded deductible: If family HDHP coverage includes an “embedded deductible,” it cannot be lower than the required minimum annual deductible for family coverage, which is $3,500 for plan years beginning in 2027.
- EBHRAs: Employers offer EBHRAs to reimburse the cost of excepted benefits (such as limited-scope dental or vision coverage), short-term, limited-duration insurance plan premiums, as well as eligible out-of-pocket healthcare expenses.
Contact your Gehring Group consultant team with any questions.
[1] Includes both employee and employer contribution amount limits.
[2] Not subject to adjustment for inflation.
[3] This limit applies to each eligible employee, regardless of whether they have self-only or family coverage.
[4] DPCSA monthly fee limits are subject to inflation adjustments for calendar years beginning in 2027, but there was no adjustment for the 2027 calendar year.