In Revenue Procedure 2026-24, the IRS released the 2027 inflation-adjusted dollar amounts for health savings accounts (HSAs) and high-deductible health plans (HDHPs), along with the maximum annual amount that may be made newly available for excepted benefit health reimbursement arrangements (EB-HRAs) for plan years beginning in 2027. The guidance also includes the 2027 inflation-adjusted monthly aggregate fee limits for direct primary care service arrangements (DPCSAs). The amounts are updated annually to reflect cost-of-living adjustments.
Employers should consider these amounts when planning for 2027, as the changes will likely affect benefit plan administration and communication materials.
2026 vs. 2027 HSA dollar limits
| 2026 | 2027 | Change | |
|---|---|---|---|
| Self-only coverage | |||
| Maximum annual HSA contribution | $4,400 | $4,500 | +$100 |
| Minimum annual deductible for HDHP | $1,700 | $1,750 | +$50 |
| Maximum annual out-of-pocket expense limit for HDHP | $8,500 | $8,700 | +$200 |
| Family coverage | |||
| Maximum annual HSA contribution | $8,750 | $9,000 | +$250 |
| Minimum annual deductible for HDHP* | $3,400 | $3,500 | +$100 |
| Maximum annual out-of-pocket expense limit for HDHP** | $17,000 | $17,400 | +$400 |
*HSA-qualified HDHPs are not required to have an embedded deductible for family coverage; however, if the plan has an embedded deductible, it cannot be below the minimum family deductible amount above.
**ACA imposes an out-of-pocket maximum (OOPM) for in-network essential health benefits on all non-grandfathered group health plans, including HSA-qualified HDHPs. The ACA’s OOPM limit ($12,000 for 2027, up from $10,600 for 2026) for self-only coverage applies to each individual regardless of whether the individual is enrolled in self-only or family coverage. See the WTW Insider article What are the ACA requirements for out-of-pocket maximums? for more details.
The 2027 HSA catch-up contribution amount for participants attaining age 55 by December 31, 2027, remains at $1,000. This amount is fixed by statute and is the same catch-up contribution amount that applied in 2026.
EB-HRA dollar limit
The maximum amount that employers may contribute for EB-HRAs for plans years beginning in 2027 is $2,250, up from $2,200 in 2026.
DPCSA monthly aggregate fee limits
Effective January 1, 2026, DPCSAs are not disqualifying coverage for HSA-eligibility purposes, unless the monthly aggregate fees exceed certain limits. The limits are adjusted for inflation for months beginning after December 31, 2026. For 2027, the monthly aggregate fees for all DPCSAs with respect to an individual may not exceed $150 per month ($300 per month for an individual with a DPCSA that covers more than one person). There is no change in the DPCSA monthly aggregate limits from 2026.