2022 Health and Benefits Plan Limits | Kilpatrick Townsend & Stockton LLP


Limits of social and health benefits for 2022

2021 2022
Health Savings Accounts – HDHP Limits (§223(c)(2)(A))
HDHP Minimum Annual Deductible – Staff Only $1,400 $1,400
HDHP Minimum Annual Deductible – Family $2,800 $2,800
HDHP Out-of-Pocket Maximum – Auto Only $7,000 $7,050
HDHP Out-of-Pocket Maximum – Family $14,000 $14,100
Health Savings Accounts – Maximum Contribution Limits (§223(b))
Only me $3,600 $3,650
Family $7,200 $7,300
Catch-up contributions (age 55 at the end of the year) $1,000 $1,000
Maximum Disbursements – PHSA §2707(b) Limits
Only me $8,550 $8,700
Individual maximum integrated into family coverage $8,550 $8,700
Family $17,100 $17,400
Transportation Benefits – Monthly Limits (§132(f)(2))
Car park $270 $280
Transit passes and carpooling (combined) $270 $280
Flexible healthcare spending arrangements
Contribution limit (§125(i)) $2,750 $2,850
Rollover limit $550 $570
FSA Dependent Care
Contribution limit (§129(a)(2))* $5,000 $5,000
Exclusion of adoption assistance by employer (§137)
Maximum gross income exclusion $14,440 $14,890
Maximum AGI limit (after which the exclusion gradually disappears) $216,660 $223,410
HRA §9831(d) Qualified Small Employer
Maximum annual premium – All coverages (other than family) $5,300 $5,450
Maximum annual contribution – Family coverage $10,700 $11,050
Excluded profit HRA – Treas. Reg. §54.9831-1(c)(3)(viii)
Annual maximum $1,800 $1,800

*Special tax situations may require a lower limit.

Social security tax and wage base

The Social Security Administration announced that the Social Security salary base for 2022 will be $147,000, an increase of $4,200 from $142,800 for calendar year 2021.

Health insurance tax

The regular Medicare tax rate of 1.45% remains unchanged and applies to all earnings without limitation for both employee and employer. The Affordable Care Act’s 0.9% Medicare top-up tax remains unchanged. The Medicare Supplemental Tax applies to wages, other compensation, and self-employment income above certain dollar thresholds ($200,000 for singles and $250,000 for married spouses). The Medicare top-up tax only applies to the employee, not the employer.

Previous Financial Benefit Services and Higginbotham Combine | State
Next 2022 Benefits Plan Limits and Thresholds Table