The IRS has announced its inflation-adjusted limits for health savings accounts (HSAs), high deductible health plans (HDHPs), and excepted-benefit health reimbursement arrangements (HRAs).

• For individuals with coverage under a high-deductible health plan (HDHP), the 2023 annual limitation on deductions will be $3,850 for self-only coverage (up from $3,650 in 2022) and $7,750 for family coverage (up from $7,300 in 2022).
• The 2023 deductible thresholds for a “high-deductible health plan” are $1,500 for self-only coverage (up from $1,400 in 2022) or $3,000 for family coverage (up from $2,800 in 2022). Annual maximum out-of-pocket limits are $7,500 for self-only and $15,000 for family (up from 2022 limits of $7,050 and $14,100, respectively).
• An excepted-benefit HRA (EBHRA), a newly available type of HRA as of January 2020, allows employees to use pre-tax dollars for vision, dental, pharmacy, and other heath expenses separate from their primary health insurance plan. For plan years beginning in 2023, the maximum amount that may be made newly available for EBHRAs is $1,950 (up from $1,800 in 2022).