FLEXIBLE SPENDING ARRANGEMENTS (FSAs)Salary Reduction Annual LimitEmployee contributions to employer-sponsored health flexible spending arrangements (FSAs) will increase to $2,650 (up $50 from 2017).
| 2015 | 2016 | 2017 | 2018 | |
| Salary Reduction Annual Limit | $2,550 | $2,550 | $2,600 | $2,650 |
HEALTH SAVINGS ACCOUNTS (HSAs)Annual Contribution LimitationSelf-only coverage under a high deductible health plan is $3,450 (up $50 from 2017). Family coverage under a high-deductible health plan is $6,900 (up $150 from 2017).Deductibles For calendar year 2018, a “high-deductible health plan” is defined as a health plan with an annual deductible that is not less than $1,350 for self-only coverage or $2,700 for family coverage, and annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) that do not exceed $6,650 for self-only coverage (up $100 from 2017) or $13,300 (up $200 from 2017) for family coverage.
| 2015 | 2016 | 2017 | 2018 | |
| Minimum deductible amounts for the qualifying high-deductible health plan (HDHP) | ||||
| Individual coverage | $1,300 | $1,300 | $1,300 | $1,350 |
| Family coverage | $2,600 | $2,600 | $2,600 | $2,700 |
| Maximum contribution levels | ||||
| Individual coverage | $3,350 | $3,350 | $3,400 | $3,450 |
| Family coverage | $6,650 | $6,750 | $6,750 | $6,900 |
| Catch up allowed for those 55 and over | $1,000 | $1,000 | $1,000 | $1,000 |
| Maximums for HDHP out-of-pocket expenses | ||||
| Individual coverage | $6,450 | $6,550 | $6,550 | $6,650 |
| Family coverage | $12,900 | $13,100 | $13,100 | $13,300 |
QUALIFIED SMALL EMPLOYER HEALTH REIMBURSEMENT ARRANGEMENTS (QSEHRAs) For tax year 2018, to qualify as a QSEHRA, the total amount of payments and reimbursements cannot exceed $5,050 per employee (up from $4,950 for 2017) or $10,250 per family (up from $10,000 for 2017).
| 2016 | 2017 | 2018 | |
| Individual coverage | $4,950 | $4,950 | $5,050 |
| Family coverage | $10,000 | $10,050 | $10,250 |