The IRS released the 2025 Health FSAs, Commuter Benefits, Adoption Assistance, and QSEHRA maximum contribution limits.
There are no changes to dependent care flexible spending account (DC FSA) limits for 2025. The contribution limit will remain at $5,000.
For Health FSA plans that permit the carryover of unused amounts, the maximum carryover amount for 2025 is $660, an increase of $20 from the original 2024 carryover limit.
Contribution Limits 2024
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Contribution Limits 2025
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Health FSA Annual Contribution Limits
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Health FSA Annual Contribution Limits
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$3,200
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$3,300
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Commuter Benefits Monthly Contribution Limits
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Commuter Benefits Monthly Contribution Limits
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$315
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$325
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Adoption Assistance
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Adoption Assistance
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$16,810
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$17,280
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Qualified Small Employer Health Reimbursement Arrangement
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Qualified Small Employer Health Reimbursement Arrangement
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Self only - $6,150
Family - $12,450
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Self only - $6,350
Family - $12,800
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Click here for the IRS Release - Rev. Proc. 2023-34
2025 HSA & HDHP limits
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If you have any questions, contact Surency at 800-264-9462.