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Employee Benefit Plan Limits for 2026

Many employee benefits are subject to annual dollar limits that are adjusted for inflation by the IRS each year. The following commonly offered employee benefits are subject to these limits:

  • High deductible health plans (HDHPs) and health savings accounts (HSAs);

  • Health flexible spending accounts (FSAs);

  • 401(k) plans; and

  • Transportation fringe benefit plans.


The IRS typically announces the dollar limits that will apply for the next calendar year before the beginning of that year. This gives employers time to update their plan designs and make sure their plan administration is consistent with the new limits.


This Compliance Overview includes a chart of key employee benefits limits for 2026. It also includes the 2025 limits for comparison purposes. Most of these limits increase for 2026. Although the contribution limit for dependent care FSAs is not indexed for inflation, the One Big Beautiful Bill Act increased the limit, effective for 2026.


Table showing 2025-2026 HSA, HDHP, FSA limits, and changes. Highlights increases in contributions and deductibles in bold text.
Comparison table for 2025-2026 on parking, HRA, 401(k), and adoption benefits. Notable changes: $15 parking, $50 HRA, $1,000 401(k).

*Limits that are not adjusted for inflation


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