Compliance Briefing Center

Regulatory Updates

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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.