The 2027 limits are mostly set: HSA, HDHP, ACA out-of-pocket and affordability figures are final, and FSA and commuter figures are still projections.
Employers building a January 2027 plan year need these numbers now. This page separates what the IRS and HHS have published from what is still an estimate, so nothing gets printed in an enrollment guide before it is final.
HSA and high-deductible plan limits for 2027.
HSA Contribution: $4,500 and $9,000
The 2027 limit is $4,500 for self-only coverage and $9,000 for family coverage, up from $4,400 and $8,750 in 2026. The age 55 and older catch-up stays at $1,000.
HDHP Minimum Deductible: $1,750 and $3,500
A plan must carry at least these deductibles in 2027 to be HSA-eligible, up from $1,700 and $3,400. Plans below the minimum no longer qualify.
HDHP Out-of-Pocket Maximum: $8,700 and $17,400
The HSA-eligibility out-of-pocket limit rises from $8,500 and $17,000. It is separate from the ACA limit that applies to all non-grandfathered plans.
Model the Tax Savings
A calculator shows what an HSA contribution is worth to an employee at a given tax rate and what the employer saves in payroll tax.
The ACA limits that change plan design and payroll.
ACA Out-of-Pocket Maximum: $12,000 and $24,000
For non-grandfathered plans with plan years beginning on or after January 1, 2027, the limit is $12,000 for self-only coverage and $24,000 for family coverage, as set by HHS.
Affordability Percentage: 10.22 Percent
The IRS set the 2027 employer affordability percentage at 10.22 percent in Revenue Procedure 2026-26, up from 9.96 percent in 2026. Employee contributions for the lowest-cost self-only plan must stay under it to be affordable.
Test Your Contributions
Run each safe harbor, W-2, rate of pay and federal poverty line, against the new percentage before rates are set.
Reporting Deadlines
The 2027 ACA reporting calendar for forms and filings is on its own page.
What changes for health reimbursement arrangements.
Excepted Benefit HRA: $2,250
The maximum for plan years beginning in 2027 is $2,250, up from $2,200. It sits on top of a group plan and can reimburse a wider set of expenses than many employers expect.
QSEHRA: Confirm Before Announcing
We did not find a published 2027 QSEHRA cap while writing this page. The IRS usually releases it in the fall, so wait for the official figure before putting a number in a notice.
ICHRA Has No Cap
An individual coverage HRA has no dollar limit, so the 2027 budget is a design decision. A calculator helps set allowances by age and class.
The figures that are still projections.
Health FSA: Projected at $3,500
Industry projections put the 2027 health FSA salary reduction limit at $3,500 and the carryover at $700, compared with the IRS-confirmed 2026 figures of $3,400 and $680. These are projections, and the IRS typically confirms them in October or November.
Commuter Benefits: Projected at $350
The projected monthly limit for parking and transit is $350. Treat it as an estimate until the IRS announcement.
Do Not Print Projections
Enrollment guides should carry only final figures. If a limit is still projected, leave it out or mark it clearly until it is confirmed.
What to settle before open enrollment materials go out.
Which of our plans change eligibility?
If an HDHP minimum deductible rises above your plan deductible, HSA eligibility changes for employees. Check every plan against the new minimums.
Do our contributions still meet affordability?
The percentage moves each year, and a rate that passed last year can fail this year. Test contributions before they are announced.
Which numbers are final?
Mark each figure final or projected in your working file and update it when the IRS announces the FSA and commuter limits.
Who owns the update?
Put the figures on your compliance calendar with an owner, so the guide, payroll and the benefits platform all carry the same numbers.
The questions employers ask about 2027 limits.
What is the 2027 HSA contribution limit?
$4,500 for self-only coverage and $9,000 for family coverage, with a $1,000 catch-up for people 55 and older.
What is the 2027 HDHP minimum deductible?
$1,750 for self-only coverage and $3,500 for family coverage. The out-of-pocket maximum for HSA eligibility is $8,700 and $17,400.
What is the 2027 ACA out-of-pocket maximum?
$12,000 for self-only coverage and $24,000 for family coverage for non-grandfathered plans with plan years beginning on or after January 1, 2027.
What is the 2027 ACA affordability percentage?
10.22 percent, set by the IRS in Revenue Procedure 2026-26. It was 9.96 percent for 2026.
What is the 2027 excepted benefit HRA limit?
$2,250 for plan years beginning in 2027, up from $2,200.
What is the 2027 health FSA limit?
Industry projections put it at $3,500, with a $700 carryover, but those are projections until the IRS announces the figures. Confirm before communicating them to employees.
What is the 2027 QSEHRA limit?
We did not find a published 2027 figure. The IRS usually releases it in the fall, so wait for the official number.
Where do these figures come from?
The HSA and HDHP limits come from IRS Revenue Procedure 2026-24, and the affordability percentage from Revenue Procedure 2026-26. The ACA out-of-pocket limit is set by HHS.
General information about benefit plan limits, not tax or legal advice. Plan-specific questions belong with your tax advisor or ERISA counsel, and we will bring them in.
Where these details come from.
This page summarizes published guidance reviewed in October 2026. Projected figures are labeled as projections and should be confirmed.
Wagner Law Group: IRS Announces 2027 HSA, HDHP and HRA Limits →
WTW: IRS Announces 2027 ACA Affordability Percentage →
HUB International: 2027 ACA, HSA, HDHP and EBHRA Limits Announced →
IRS: Rev. Proc. 2025-32, 2026 health FSA and transportation limits →
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