Each year the IRS defines contribution limits for pre-tax benefits. Below is a list of 2023 and 2024 contributions, carryover, and catch-up limits.
Healthcare FSA (FSA) and Limited Purpose FSA (LPFSA) contribution limits
- 2023: $3,050 per year
- 2024: $3,200 per year
Healthcare FSA (FSA) and Limited Purpose FSA (LPFSA) carryover limits
- 2023: $610 per year
- 2024: $640 per year
Dependent Care FSA (DCFSA) contribution limits
- 2023:
Married employees filing taxes separately: $2,500 per year
Single employees and married employees filing taxes jointly: $5,000 per year - 2024:
Married employees filing taxes separately: $2,500 per year
Single employees and married employees filing taxes jointly: $5,000 per year
Commuter (Parking and Transit) contribution limits
- 2023: $300 per month
- 2024: $315 per month
Health Savings Account (HSA) contribution limits
- 2023:
Self-only: $3,850 per year
Family: $7,750 per year - 2024:
Self-only: $4,150 per year
Family: $8,300 per year
Health Savings Account (HSA) catch-up contribution limit (for taxpayers 55 and older)
- 2023: $1,000 per year
- 2024: $1,000 per year