The IRS released Rev. Proc. 2024-25 on May 9, 2024, containing the 2025 high deductible health plan (HDHP) and health savings account (HSA) annual limits. The U.S. Department of Health & Human Services also previously released the 2025 annual limits for non-grandfathered medical plans subject to the Affordable Care Act (ACA).
This alert summarizes those limits as well as the ACA employer shared responsibility penalties that were also released earlier this year. This alert is generally applicable to all employers sponsoring health and welfare benefit programs.
