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For plan years beginning on or after January 1, 2025, employers should be aware of compliance changes affecting the design and administration of their health plans. Changes should be communicated to participants through an updated summary plan description (SPD) or a summary of material modifications (SMM). The open enrollment period is also a good time to distribute any required notices, some of which are required annually or during an employee’s initial enrollment.
Here is a brief overview of some changes for 2025:
- The ACA affordability percentage for plan years that begin on or after January 1, 2025, has not been released yet. Stay tuned to our blog for updates. The current adjusted percentage for 2024 is 8.39%.
- The non-HDHP out-of-pocket maximum is $9,200 for self-only, $18,400 family.
- The HSA Qualified HDHP out-of-pocket maximum is $8,300 for self-only, $16,600 family.
- The health FSA limit for 2025 have not been released yet. The current limit for 2024 is $3,200. Stay tuned to our blog for updates.
The new HDHP and HSA Limits for 2025 are:
|
Type of Limit |
2025 |
|
|
HSA Contribution Limit |
Self-only |
$4,300 |
|
Family |
$8,550 |
|
|
HSA Catch-up Contributions (not subject to adjustment for inflation) |
Age 55 or older |
$1,000 |
|
HDHP Minimum Deductible |
Self-only |
$1,650 |
|
Family |
$3,300 |
|
|
HDHP Maximum Out-of-pocket Expense Limit (deductibles, copayments and other amounts, but not premiums) |
Self-only |
$8,300 |
|
Family |
$16,600 |
|
Download the 2025 Open Enrollment Checklist for more details.
Additional Resources
Revenue Procedure 2024-25, which includes inflation-adjusted limits for Health Savings Accounts (HSAs) and HDHPs for 2025
Model notices for group health plans, including the Women’s Health and Cancer Rights Act (WHCRA) notice
Model COBRA notices for group health plans
National Insurance Services is not a law firm and no opinion, suggestion, or recommendation of the firm or its employees shall constitute legal advice. Readers are advised to consult with their own attorney for a determination of their legal rights, responsibilities and liabilities, including the interpretation of any statute or regulation, or its application to the readers’ business activities.
