Compliance Briefing Center

Regulatory Updates

{Making it Easier for You
to Manage Benefits}

IRS Announces Increased 2015 HSA Index Figures

On April 23, 2014, the IRS released the new Health Savings Account (HSA) index figures for 2015. The early release of the following year¹s index dates back to 2011 and is intended to help plan sponsors and participants budget and plan for the upcoming year. The 2015 index includes modest increases from all 2014 levels. See the table below for details and the IRS Revenue Procedure publication (Rev. Proc. 2014-30) for the text of the 2015 index figures.

2015 Health Savings Account Index Figures

 

2014

2015

Minimum deductible amounts for the qualifying high-deductible health plan (HDHP)

Individual coverage

$1,250

$1,300

Family coverage

$2,500

$2,600

Maximum contribution levels

 

 

Individual coverage

$3,300

$3,350

Family coverage

$6,550

$6,650

Catch-up contribution allowed for those 55 and over

$1,000

$1,000

Maximums for HDHP out-of-pocket expenses

 

 

Individual coverage

$6,350

$6,450

Family coverage

$12,700

$12,900

 

Click here to go to RP-2014-30

Click here for a chart containing historical HSA index figures dating back to 2004.

Click here to download a copy of this update.