2027 HSA and HDHP limits: what benefits teams need to know

The IRS has already released the 2027 contribution limits for Health Savings Accounts (HSAs) and the parameters for high-deductible health plans (HDHPs) in Revenue Procedure 2026-24. As in past years, these figures arrive well ahead of the annual inflation adjustments that cover Health FSA and transportation benefits, so employers can start planning for HSAs now even though a few other pre-tax limit changes are still to come.

The main headline: HSA increases for 2027 are modest and straightforward. 

The more notable news this year is a set of HSA eligibility changes stemming from the One Big Beautiful Bill Act (OBBB Act) that took effect in 2026 and will carry into 2027; this is worth a closer look for any team that offers HSA-qualified plans.

2027 HSA and HDHP limits vs. 2026

The table below compares the 2027 amounts in Rev. Proc. 2026-24 with the 2026 amounts, which came from Rev. Proc. 2025-19.

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The age 55+ catch-up contribution is unchanged for 2027

The $1,000 HSA catch-up contribution for people 55 and older is set by statute and is not indexed for inflation, so it stays the same in 2027. That means an HSA-eligible individual who is 55 or older with self-only coverage could contribute up to $5,500 in 2027 ($4,500 plus the $1,000 catch-up).

Other 2027 HSA changes employers should know about

Beyond the dollar limits, the OBBB Act made a few changes to HSA eligibility rules. These are legislative changes that took effect in 2026 (which are separate from new 2027 limits), but they are worth understanding because they expand who can contribute to an HSA and how HDHPs can be designed.

Direct primary care arrangements

Beginning in 2026, participating in a qualifying direct primary care service arrangement (DPCSA) no longer automatically disqualifies someone from being HSA-eligible, provided the arrangement meets the statutory requirements. For 2027, the monthly fee thresholds remain $150 for an individual and $300 when the arrangement covers more than one individual. Rev. Proc. 2026-24 specifically incorporates those amounts into its 2027 guidance.

A permanent telehealth safe harbor

The OBBB Act also made the telehealth safe harbor permanent, effective in 2026. That allows an HDHP to cover telehealth and other remote-care services before the deductible is met without jeopardizing a participant’s HSA eligibility. For employers, this removes the year-to-year uncertainty that previously surrounded first-dollar telehealth coverage in HSA-qualified plans.

One important note: FSA and commuter limits aren’t out yet

The IRS releases HSA and HDHP figures much earlier than the broader annual inflation adjustments that cover Health FSA contributions, FSA carryover, and Section 132 qualified transportation (transit, commuter, and parking) limits. As a reminder, that separate guidance historically arrives in the fall (the IRS didn’t release the 2026 FSA and commuter amounts until October 2025).

So while the 2027 HSA and HDHP limits are final, the 2027 Health FSA, FSA carryover, and qualified transportation limits have not yet been published. 

We’ll update our full pre-tax limits summary once the IRS releases those amounts later this year.

What benefits teams should do now

With open enrollment for 2027 on the horizon, you can update HSA and HDHP contribution and deductible figures in your enrollment materials and payroll systems to reflect the new limits. It’s also a good moment to confirm that any HDHP designs — including telehealth coverage and any direct primary care arrangements you offer — are set up to preserve employees’ HSA eligibility under the updated rules. Communicating the higher contribution ceilings early gives employees more time to plan their 2027 elections.

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Want to explore how Forma can help you with your HSAs and other pre-tax accounts? We’ve got you. <span class="text-style-link text-color-blue" fs-mirrorclick-element="trigger" role="button">Grab time with one of Forma’s benefits compliance experts</span>.

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*This document is for informational purposes. Forma is not engaged in the practice of law. Nothing contained herein is intended as tax or legal advice nor to replace tax or legal advice from counsel. If you need tax or legal advice, please consult with counsel or a certified tax professional.