2022 benefit limits guide

A by-year summary of federally mandated and adjusted benefit limits (FSA, HSA, HRA) based on group size thresholds. This page is continually updated with the latest information.

Tax-Advantaged Plan Limits and Thresholds

2022

2021

2020

Flexible Spending Accounts (FSAs)

Health FSA Maximum Election $2,850 $2,750 $2,750
Dependent Care FSA Maximum Election TBD $5,000 $5,000
Transportation Benefits
Parking Account $280/mo. $270/mo. $270/mo.
Transit Account $280/mo. $270/mo. $270/mo.

Health Savings Accounts (HSAs)

Minimum Annual Deductible – Single $1,400 $1,400 $1,400
Minimum Annual Deductible – Family $2,800 $2,800 $2,800
Out-of-Pocket Maximum – Single $7,050 $7,000 $6,900
Out-of-Pocket Maximum – Family $14,100 $14,000 $13,800
HSA Maximum Contribution Limit – Single $3,650 $3,600 $3,550
HSA Maximum Contribution Limit – Family $7,300 $7,200 $7,100
HSA Catch-Up Contribution Limit (age 55+) $1,000 $1,000 $1,000
*Reverted back to $6900 04/27/18, per IRS.

Qualified Small Employer HRA (QSEHRA)

Single $5,450
$454.17/month
$5,300
$441.67/mo.
$5,250
$437.50/mo.
Family $11,050
$920.83/mo
$10,700
$891.67/mo.
$10,000
$883.33/mo.

ACA Limits, Taxes, Fees, and Penalties

2022

2021

2020

PCORI Fee (fee is per member, not per employee, per year)

TBD $2.66 $2.54

Plan Out-Of-Pocket Maximums

Single TBD $8,550 $8,150
Family TBD $17,100 $16,300

Cadillac Tax Thresholds (aka, 40% Excise Tax on High Cost Employer-Provided Coverage) — on hold until 2022

Single TBD TBD TBD
Family TBD TBD TBD

Employer Shared Responsibility “Pay or Play” Penalties — only applies to Applicable Large Employers

Penalty is the LESSER OF the two below:
1.) Employer not offering coverage to at least 95% of full-time (FT) employees and their dependents (calculation = # FT employees employed each month (minus up to 30))
TBD $2,700/FT employee/year $2,750/FT employee/year
TBD $225/FT employee/mo $229.17/FT employee/mo
OR
2.) Offering coverage that is not “affordable**” or doesn’t provide Minimum Value (calculation = # FT employees who receive a premium tax credit x # of months)
TBD TBD $3,860/FT employee/year
TBD TBD $321.66/FT employee/mo
**Affordability thresholds for lowest-cost self-only option TBD TBD 9.78%

Employer Size Limits

Employee Headcount

Applicable Guidelines

2-50

Defined as Small Group

51-99

Defined as Large Group

<20

Medicare pays primary to employer plan when applicable

20+

  • Employer plan subject to COBRA
  • Employer plan pays primary to Medicare

50

If 50+ employees reside within a 75-mile radius of the headquarters, the employer is subject to Family Medical Leave (FML) rules.

50 Full-Time Equivalents

If group is an Applicable Large Employer as defined by ACA rules, group is subject to ACA Employer Reporting and coverage rules or penalties.

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ARC Benefit Solutions, Inc. is a wholly-owned subsidiary of CBISA Holdings, Inc., which is licensed as an insurance agency in all states in which it sells. Not all agents are licensed to sell all products. Service and product availability vary by state. Sales agents may be compensated based on a consumer’s enrollment in a health plan. Not connected with or endorsed by the U.S. Government or the federal Medicare program. The purpose of this communication is the solicitation of insurance. Contact will be made by an insurance agent or insurance company. We do not offer every plan available in your area. Any information we provide is limited to those plans we do offer in your area. Please contact Medicare.gov or 1-800-MEDICARE to get information on all of your options.