If you offer or enroll in a high-deductible health plan (HDHP), the start of a new plan year always brings updated numbers to track. The IRS has released the 2027 requirements for HDHPs and the annual contribution limits for health savings accounts (HSAs), giving employers and employees time to plan ahead. Here is a breakdown of what is changing, courtesy of our compliance partner, Lumelight.
The IRS released the 2027 high-deductible health plan (HDHP) requirements and health savings account (HSA) annual contribution limits in IRS Rev. Proc. 2026-24. The same document also sets forth 2027 contribution limits for excepted benefit health reimbursement arrangements (EBHRAs).
Minimum Deductible
Self-only (single) = $1,750
Other than self-only (family) = $3,500
Out-of-Pocket (OOP) Maximum
Self-only (single) = $8,700
Other than self-only (family) = $17,400
Self-only (single) HDHP coverage = $4,500
Other than self-only (family) HDHP coverage = $9,000
*Catch-up contributions: HSA-eligible individuals who have reached age 55 by the end of the taxable year can make an extra annual $1,000 catch-up contribution.
HDHP Minimum Deductible
2026: Single - $1,700 | Family - $3,400
2027: Single - $1,750 | Family - $3,500
HDHP Maximum Out of Pocket
2026: Single - $8,500 | Family - $17,000
2027: Single - $8,700 | Family - $17,400
HSA Contribution Limit
2026: Single - $4,400 | Family - $8,750
2027: Single - $4,500 | Family - $9,000
For plan years beginning in 2027, the maximum amount that may be newly made available for an excepted benefit health reimbursement arrangement (EBHRA) in the plan year is $2,250.
These increases are modest year over year, but they matter for benefits planning. Employers should confirm their HDHP plan designs meet the new minimum deductible and OOP maximum thresholds, and update payroll and HSA plan documents to reflect the new contribution limits before the 2027 plan year begins. Employees should factor the higher limits into their HSA contribution elections during open enrollment.
Lumelight is not a law firm and cannot dispense legal advice. Anything contained in this communication is not and should not be construed as legal advice. If you need legal advice, please contact your legal counsel.