The IRS has published the annual inflation adjusted amounts that apply to high deductible health plans (HDHPs) and health saving accounts (HSAs) for 2022.[1]

HSA Amounts for 2022

The annual contribution limits for health savings accounts for 2022 will be:

Self-only coverage: $3,650
Family coverage: $7,300.[2]

High Deductible Health Plan Amounts for 2022

To be a high deductible health plan in 2022, the program must provide for a deductible of:

Not less than $1,400 for self-only coverage and
Not less than $2,800 for family coverage.[3]

The maximum out-of-pocket amounts (excluding premiums) payable by the insured under an HDHP for 2022 must be no more than:

$7,050 for self-only coverage and
$14,100 for family coverage.[4]

HRA Excepted Benefit Maximum for 2022

The maximum amount that may be made newly available for an excepted benefit HRA in 2022 is $1,800.[5]

[1] Revenue Procedure 2021-25, May 10, 2021, https://www.taxnotes.com/research/federal/irs-guidance/revenue-procedures/irs-announces-2022-inflation-adjusted-amounts-for-hsas/5s76t (retrieved May 16, 2021)

[2] Revenue Procedure 2021-25, May 10, 2021

[3] Revenue Procedure 2021-25, May 10, 2021

[4] Revenue Procedure 2021-25, May 10, 2021

[5] Revenue Procedure 2021-25, May 10, 2021