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The Internal Revenue Service (IRS) has released the updated Health Savings Account (HSA) index figures for 2026. These annual adjustments affect contribution limits and qualifying requirements for High-Deductible Health Plans (HDHPs). Here’s a summary of the key changes for 2026:
2026 HSA and HDHP Limits at a Glance
Note: The catch-up contribution limit for individuals age 55 or older remains unchanged at $1,000.
Additional 2026 HRA Limit
- The maximum amount that may be made available for the 2026 plan year in an excepted Health Reimbursement Arrangement (HRA) is $2,200 (per IRS Revenue Procedure 2025-19).
What Employers Need to Do
Plan sponsors should update payroll and benefits administration systems to reflect these 2026 cost-of-living adjustments. Be sure to communicate the new limits to employees during benefits enrollment and in relevant plan materials.
Stay Informed
As part of our commitment to keeping you updated, we will continue to monitor IRS guidance and share any new developments regarding HSAs, HDHPs, and HRAs.
For more details, you can review the full IRS compliance alert here.











