2023 Health Saving Account, Deductible & OOP Adjusted Amounts

On Friday, April 29, the IRS released Rev. Proc. 2022-24, which lays out the 2023 inflation-adjusted amounts for Health Savings Accounts and the 2023 calendar year minimum deductible and out-of-pocket maximums allowed for a plan to qualify as a high deductible health plan (HDHP).

2023 HSA Contribution Limits

• Individual - $3,850
• Family - $7,750
  

2023 Minimum Deductible

• Individual coverage - $1,500
• Family coverage - $3,000
  

2023 Out-of-Pocket Maximums 

• Individual coverage -$7,500
• Family coverage - $15,000
  

The notice also states that the 2023 maximum amount that may be made newly available for the plan year for an excepted benefit HRA is $1,950.

The text of Rev. Proc. 2022-24 is available here.