2013 Health Savings Account Cost of Living Adjustments
By Mary Ellen Schill
April 30, 2012
The Internal Revenue Service last Friday announced the cost-of-living adjustments for the HSA contribution limits and for High Deductible Health Plan (HDHP) deductibles and out-of-pocket maximums for 2013.
| HSA/HDHP Requirement | Cost-of-Living Adjustments |
| Limit on HSA Contributions – Self-only HDHP | 2012 – $3,100
2013 – $3,250 |
| Limit on HSA Contributions – Family HDHP | 2012 – $6,250
2013 – $6,450 |
| HDHP Required Deductible – Self-only HDHP | 2012 – $1,200
2013 – $1,250 |
| HDHP Required Deductible – Family HDHP | 2012 – $2,400
2013 – $2,500 |
| HDHP Out-of-pocket Maximum – Self-only HDHP | 2012 – $6,050
2013 – $6,250 |
| HDHP Out-of-pocket Maximum – Family HDHP | 2012 – $12,100
2013 – $12,500 |
| HSA Catch-up Contribution Limit | 2012 – $1,000
2013 – $1,000 |
All of the above are for calendar year 2013.
If you have questions regarding the above, please contact Mary Ellen Schill, the author of this article, or any of the attorneys in the Employment & Benefits Practice Group of Ruder Ware.
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