Bookmark this page. Every IRS-updated benefits contribution limit for 2026 is listed below — HSA, FSA, DCFSA, 401(k), IRA, ACA affordability, HDHP deductibles, and more. Updated as new guidance is released.
Health Savings Account (HSA) Limits
| Category | 2025 | 2026 |
|---|---|---|
| Self-only contribution | $4,300 | $4,400 |
| Family contribution | $8,550 | $8,750 |
| Catch-up (age 55+) | $1,000 | $1,000 |
Flexible Spending Account (FSA) Limits
| Category | 2025 | 2026 |
|---|---|---|
| Health FSA (HFSA) | $3,300 | $3,400 |
| Dependent Care FSA (DCFSA) | $5,000 | $7,500 |
| FSA carryover limit | $660 | $680 |
HDHP & ACA Thresholds
| Category | 2025 | 2026 |
|---|---|---|
| HDHP minimum deductible (self-only) | $1,650 | $1,700 |
| HDHP minimum deductible (family) | $3,300 | $3,400 |
| HDHP out-of-pocket max (self-only) | $8,300 | $8,500 |
| HDHP out-of-pocket max (family) | $16,600 | $17,000 |
| ACA affordability threshold | 9.02% | 9.96% |
| PCORI fee per covered person | $3.47 | $3.84 |
Retirement Plan Limits: 401(k), IRA & More
| Category | 2025 | 2026 |
|---|---|---|
| 401(k) elective deferral | $23,500 | $24,500 |
| Catch-up (age 50+) | $7,500 | $8,000 |
| Super catch-up (age 60-63, SECURE 2.0) | $11,250 | $11,250 |
| Total annual addition (415 limit) | $70,000 | $73,500 |
| IRA contribution limit | $7,000 | $7,500 |
| IRA catch-up (age 50+) | $1,000 | $1,000 |
Payroll Tax Limits
| Category | 2025 | 2026 |
|---|---|---|
| Social Security wage base | $176,100 | $184,500 |
| Social Security tax rate (employer + employee) | 12.4% | 12.4% |
| Medicare tax rate (employer + employee) | 2.9% | 2.9% |
| Additional Medicare (over $200K individual) | 0.9% | 0.9% |
✅ Pro tip: Print this page and pin it next to your desk. These numbers come up constantly during benefits enrollment, payroll processing, and compliance audits. Having them at your fingertips saves hours of searching.
How iSolved Keeps You Current
As a BlueWave HR client using iSolved People Cloud, you don't have to manually update any of these limits. Here's what happens automatically:
- HSA/FSA limits — Updated in the Benefits module each January. Employee contribution maximums are enforced automatically.
- 401(k) limits — The retirement module reflects new deferral and catch-up limits, including the SECURE 2.0 "super catch-up" for ages 60-63.
- Social Security wage base — Payroll tax calculations automatically cap at $184,500 for 2026.
- ACA affordability — The ACA Compliance module uses the updated 9.96% threshold when calculating whether your plan meets affordability requirements.
FAQ
What are the 2026 HSA contribution limits?
For 2026, the HSA contribution limit is $4,400 for self-only coverage (up from $4,300 in 2025) and $8,750 for family coverage (up from $8,550 in 2025). The catch-up contribution for those age 55+ remains $1,000. To contribute, you must be enrolled in an HSA-eligible HDHP.
What is the 401(k) contribution limit for 2026?
The 2026 401(k) employee elective deferral limit is $24,500 (up from $23,500 in 2025). The catch-up contribution for ages 50+ is $8,000, and the new "super catch-up" for ages 60-63 under SECURE 2.0 is $11,250. The total annual addition limit (employee + employer) is $73,500.
What is the 2026 ACA affordability threshold?
The ACA affordability threshold for 2026 is 9.96% of household income. This means the lowest-cost self-only health plan offered by an Applicable Large Employer (ALE) with 50+ full-time employees must not exceed 9.96% of the employee's household income. This is an increase from 9.02% in 2025, giving employers slightly more flexibility.
Need Help Setting Up Your 2026 Benefits?
BlueWave HR helps businesses navigate benefits administration with iSolved — from HSA/FSA setup to ACA compliance and 401(k) integration.
Talk to a Benefits Expert