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Small Business Employee Benefits and HR Blog

2015 Plan Limits for Health and Other Employee Benefits

From Flexible Spending Accounts to transportation costs, the IRS sets annual limits and guidelines. This article provides a quick reference chart for 2015 IRS plan limits for various types of health and employee benefits.2015 IRS Plan Limits - Chart

Chart – 2015 IRS Plan Limits

The chart below shows guidelines for Flexible Spending Accounts (FSAs), Health Savings Accounts (HSAs), High Deductible Health Plans (HDHPs), highly compensated employees, and transit maximums for 2015, as compared to the last three years.

  2015 2014 2013 2012
Health FSA Maximum Annual Contribution $2,550  $2,500 $2,500  No Limit
Dependent Care FSA Maximum Annual Contribution(Unless Married Filing Separately) $5,000 $5,000 $5,000 $5,000
Dependent Care Assistance Program 
(If Married Filing Separately)
$2,500 $2,500 $2,500 $2,500
Highly Compensated Employee -  
Section 414(q)
$120,000 $115,000 $115,000 $115,000
Key Employee - Section 416(i) $170,00 $170,000 $165,000 $165,000
HSA Maximum Annual Contribution Limit(Self-only) $3,350 $3,300 $3,250 $3,100
HSA Maximum Annual Contribution Limit(Family) $6,650 $6,550 $6,450 $6,250
HSA Catch-up Contribution Limit $1,000 $1,000 $1,000 $1,000
HDHP Minimum Annual Deductible 
(Self-only)
$1,300 $1,250 $1,250 $1,200
HDHP Minimum Annual Deductible (Family) $2,600 $2,500 $2,500 $2,400
HDHP Maximum Out-of-pocket (Self-only) $6,450 $6,350 $6,250 $6,050
HDHP Maximum Out-of-pocket (Family) $12,900 $12,700 $12,500 $12,100
Transit Passes and Vanpooling - Monthly Maximum $130 $130 $245 $240
Parking Monthly Maximum $250 $250 $245 $240

These rates are released each year by the Internal Revenue Service (IRS). See:

Learn the differences between HSAs, HRAs, and FSAs

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