Annual Plan Contribution Limits

The current year plan contribution limits, as announced by the IRS, for FSA, HSA, and Commuter benefit plans.

If you have any questions about your plan limits, please contact your BRI rep.

Medical FSA Contribution & Rollover Limits

The current 2023 annual contribution limit for Medical and Limited Purpose Flexible Spending Accounts is $3,050.

This is an increase from $2,850 in 2022.

The current 2023 annual rollover limit for Medical and Limited Purpose Flexible Spending Accounts is $610.

This is an increase from $570 in 2022.

Dependent Care FSA Limits

The current rate is limited to the smallest of the following amounts:

  • $5,000 if single or if married and filing jointly
  • $2,500 if married and filing separately

The federal government sets the amount that can be contributed per calendar year to a Dependent Care FSA.

Adoption Assistance

The current 2023 maximum credit allowed for Adoption Assistance is $15,950.

This is an increase from $14,890 in 2022.

Mass Transit & Parking Monthly Election Limit

The current 2023 monthly election limit for Mass Transit and Parking Accounts is $300.

This is an increase from $280 in 2022.

HSA Limits & HDHP Requirements

Coverage Type2023 Limits2022 Limits
Individual/Self Coverage$3,850$3.650
Family Coverage$7,750$7,300
Coverage Type2023 Minimum2022 Minimum
Individual/Self Coverage$1,500$1,400
Family Coverage$3,000$2,800
Coverage Type2023 Maximum2022 Maximum
Individual/Self Coverage$7,500$7,050
Family Coverage$15,000$14,100

Read the official IRS announcements

FSA, Commuter, & Adoption Assistance limits:

HSA limits: