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2014 Plan Limits for Health and Other Employee Benefits

2014 Plan Limits for Health and Other Employee Benefits

The purpose of this article is to provide a quick reference for 2014 plan limits and guidelines for various health and employee benefits.

The chart below shows guidelines for health FSA, HSA, HDHP, highly compensated employees, transit maximums, and dependent care for 2014 compared to the last two years.

 

2014

2013

2012

Health FSA Maximum Annual Salary Reduction

$2,500 *

$2,500 *

No Limit

Dependent Care Assistance Program 
(Unless Married Filing Separately)

$5,000

$5,000

$5,000

Dependent Care Assistance Program 
(If Married Filing Separately)

$2,500

$2,500

$2,500

Transit Passes and Vanpooling (Combined) Monthly Maximum

$130

$245

$240

Parking Monthly Maximum

$250

$245

$240

Highly Compensated Employee — 
Section 414(q)

$115,000

$115,000

$115,000

Key Employee — Section 416(i)

$170,000

$165,000

$165,000

HSA Maximum Annual Contribution Limit (Self-only)

$3,300

$3,250

$3,100

HSA Maximum Annual Contribution Limit (Family)

$6,550

$6,450

$6,250

HSA Catch-up Contribution Limit

$1,000

$1,000

$1,000

HDHP Minimum Annual Deductible 
(Self-only)

$1,250

$1,250

$1,200

HDHP Minimum Annual Deductible (Family)

$2,500

$2,500

$2,400

HDHP Maximum Out-of-pocket (Self-only)

$6,350

$6,250

$6,050

HDHP Maximum Out-of-pocket (Family)

$12,700

$12,500

$12,100

* As a result of the Affordable Care Act (ACA), health flexible spending account (FSA) salary reductions are limited to $2,500 effective for taxable years beginning on or after January 1, 2013 (the maximum limit may be indexed for inflation each year). However, there are new FSA 'Use It or Lose It' rules that can allow up to $500 in unused health FSA balances to rollover to the next year. 

See related articles:

The Complete Healthcare Reform Timeline 2010\u002D2020