Each year the IRS defines contribution limits for pre-tax benefits. Below is a list of 2024 and 2025 contributions, carryover, and catch-up limits.
Healthcare FSA (FSA) and Limited Purpose FSA (LPFSA) contribution limits
- 2024: $3,200 per year
- 2025: $3,300 per year
Healthcare FSA (FSA) and Limited Purpose FSA (LPFSA) carryover limits
- 2024: $640 per year
- 2025: $660 per year
Dependent Care FSA (DCFSA) contribution limits
- 2024:
Married employees filing taxes separately: $2,500 per year
Single employees and married employees filing taxes jointly: $5,000 per year - 2025:
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
- 2024: $315 per month
- 2025: $325 per month
Health Savings Account (HSA) contribution limits
- 2024:
Self-only: $4,150 per year
Family: $8,300 per year - 2025:
Self-only: $4,300 per year
Family: $8,550 per year
Health Savings Account (HSA) catch-up contribution limit (for taxpayers 55 and older)
- 2024: $1,000 per year
- 2025: $1,000 per year