--- title: IRS Announces HSA Limits for 2023 description: IRS releases 2023 health savings accounts (HSA) limits. image: https://www.americanpayroll.org/images/default-source/default-album/irswithhold39df2358260b4cbb93b036999c3a4b1c.jpg?sfvrsn=e4107bf4_0 --- [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/American-Payroll-Associations-Chapter-Relations-877434285724525/) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](http://www.linkedin.com/groups?about=&gid=1051077&trk=anet_ug_grppro) [![soc-tw](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_tw.svg "soc-tw")](https://twitter.com/APAChapters?lang=en) - [Home](https://blogs.payroll.org/chapter-leaders) - [About](https://blogs.payroll.org/about) - [Connect](https://blogs.payroll.org/connect) - [Resources](https://blogs.payroll.org/resources) ![23-PayNewsNow-Horiz-Logo](https://blogs.payroll.org/hs-fs/hubfs/23-PayNewsNow-Horiz-Logo.png?width=1300&name=23-PayNewsNow-Horiz-Logo.png "23-PayNewsNow-Horiz-Logo") [![26 PayrollOrg®RGB-NoTag long](https://blogs.payroll.org/hs-fs/hubfs/26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg?width=1300&name=26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg "26 PayrollOrg®RGB-NoTag long")](https://payroll.org/) ![](https://blogs.payroll.org/hs-fs/hubfs/Jyme.png?width=35&name=Jyme.png) Custom URL No Widget: By [Jyme Mariani, Esq.](https://blogs.payroll.org/pay-news-now/author/jyme-mariani-esq) on May 5, 2022 8:45:00 AM # IRS Announces HSA Limits for 2023 The IRS announced the 2023 maximum contribution levels for health savings accounts (HSAs) and out-of-pocket spending limits and deductible minimums for high deductible health plans (HDHPs) that must be used in conjunction with HSAs \[[**Rev. Proc. 2022-24**](https://www.irs.gov/pub/irs-drop/rp-22-24.pdf)\]. **Annual Contribution Levels for HSAs** The maximum annual HSA contribution for an eligible individual with self-only coverage is $3,850 ($3,650 in 2022).      For family coverage, the maximum annual HSA contribution is $7,750 ($7,300 in 2022). **Amounts for Out-of-Pocket Spending on HSA-Compatible HDHPs** The maximum annual out-of-pocket amount for HDHP self-only coverage is $7,500 ($7,050 in 2022), and the maximum annual out-of-pocket amount for HDHP family coverage is twice that at $15,000 ($14,100 in 2022). **Minimum Deductible Amounts for HSA-Compatible HDHPs** The minimum deductible for HDHPs is $1,500 ($1,400 in 2022) for self-only coverage and $3,000 ($2,800 in 2022) for family coverage. **Maximum Amount Available Under an Excepted Benefit HRA** The maximum amount that may be made available for an excepted benefit health reimbursement arrangement (HRA) is $1,950 ($1,800 in 2022). To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out [**Payroll Source Plus**](https://ebiz.americanpayroll.org/ebusiness/ProductCatalog/Product.aspx?ID=6067)! --- *Jyme Mariani, Esq., is Managing Editor of* Payroll Currently *and Senior Manager of Payroll Information Resources for the APA.* ### Search ![payroll-logo-white](https://blogs.payroll.org/hs-fs/hubfs/payroll-logo-white.png?width=200&name=payroll-logo-white.png "payroll-logo-white") [Privacy Policy](http://www.americanpayroll.org/privacy/)     |     Acceptable Use ©[PayrollOrg](http://payroll.org) [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/PayrollOrg) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](https://www.linkedin.com/company/payroll-org/mycompany/) [![Twitter-X-White-Logo-PNG](https://blogs.payroll.org/hs-fs/hubfs/Twitter-X-White-Logo-PNG.png?width=20&height=19&name=Twitter-X-White-Logo-PNG.png)](https://twitter.com/PayNews)