The 2018 health savings account (HSA) guidelines were recently released by the Internal Revenue Service (IRS). These guidelines outline the inflation-adjusted contribution, deductible, and out-of-pocket spending limits for Health Savings Accounts (HSAs) and high-deductible health plans (HDHPs) for calendar year 2018. 
2018 HSA Overview
- Minimum deductible:
- Compliant HSA plan examples:
- One plan for self-only and family with an embedded deductible, the minimum deductibles are: $2,700 individual and $2,700 family
- One plan for self-only and family with a non-embedded deductible, the minimum deductibles are: $1,350 individual and $2,700 family
- $1,350 for self-only coverage (versus $1,300 in 2017)
- $2,700 for family coverage (versus $2,600 in 2017)
- $2,700 for embedded individual deductible (versus $2,600 in 2017)
- Out-of-pocket maximum:
- $6,650 for self-only coverage (versus $6,550 in 2017)
- $13,300 for family coverage (versus $13,100 in 2017)
- $6,650 for embedded individual out-of-pocket maximum (versus $6,550 in 2017)
- Compliant HSA/ACA plan examples:
- One plan for self-only and families with an embedded out-of-pocket maximum, the maximum amounts are: $6,650 individual and $13,300 family
- One plan for self-only and family with a non-embedded deductible, the maximum amounts are: $6,650 individual and $7,350 family
- Watch for the intersection of the HSA and Affordable Care Act (ACA) rules. The 2018 ACA maximum is $7,350 for individual and $14,700 family (versus $7,150 individual and $14,300 family in 2017).
- HSA contribution limits:
- $3,450 for self-only coverage (versus $3,400 in 2017)
- $6,900 for family coverage (versus $6,750 in 2017)
- The annual “catch-up” contribution amount for individuals age 55 or older will remain $1,000.
If you have questions about this article or if you are a business owner in need of management advice, contact us at info@zinnerco.com or 216.831.0733. We’re happy to help and ready to start the conversation.
