IRS Updates Health and Fringe Benefit Plan Limits

Health and Fringe Benefit Plan Limits

The IRS has updated various health and fringe benefit plan limits for 2019.  A comparison of the 2019 and 2018 limits is listed below.

  2018 2019
Health Savings Accounts – HDHP Limits

HDHP Minimum Deductible – Self Only

HDHP Minimum Deductible – Family

HDHP Out-of-Pocket Maximum – Self Only

HDHP Out-of-Pocket Maximum – Family








Health Savings Accounts – Contribution Limits

Self Only


Catch-Up Contributions (age 55 by the end of the year)






Out-of-Pocket Maximum – PHSA §2707(b) Limits

Self Only

Embedded Individual Max within Family Coverage







Transportation Fringe Benefits – Monthly Limits


Transit Passes and Vanpooling (combined)




Health FSA Contribution Limit (§125(i)) $2,650 $2,700
Dependent Care FSA Contribution Limit (§129(a)(2))* $5,000 $5,000
Employer Adoption Assistance Exclusion (§137)

Maximum Gross Income Exclusion

Maximum AGI Limit (after which exclusion phases out)





* Special income tax situations may require a lower limit.

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