Benefits Concepts / PrepToPay
2026 Benefits Quick Reference
2026 Employee Benefits Limits
The current-year figures benefits and total rewards professionals reach for most often, collected in one source-led reference. Always confirm which plan year, tax year, coverage tier, and plan document applies.
Reviewed July 29, 2026 · Source-led practitioner reference
Health accounts and plan limits
| Item | 2026 limit |
|---|---|
| HSA contribution — self-only | $4,400 |
| HSA contribution — family | $8,750 |
| HSA catch-up, age 55+ | $1,000 |
| HSA-qualified HDHP minimum deductible | $1,700 self-only / $3,400 family |
| HSA-qualified HDHP maximum out-of-pocket | $8,500 self-only / $17,000 family |
| Health FSA employee salary reduction | $3,400 |
| Health FSA maximum carryover, if plan permits | $680 |
| Excepted benefit HRA newly available amount | $2,200 |
| Dependent care assistance exclusion | $7,500; $3,750 if married filing separately |
Do not combine unlike limits. The HSA limit applies to total HSA contributions, while the health FSA figure limits voluntary employee salary reductions. An HRA is employer-funded and plan-design rules differ by HRA type.
Retirement plan limits
| Item | 2026 limit |
|---|---|
| 401(k), 403(b), governmental 457 elective deferral | $24,500 |
| Standard age-50+ catch-up | $8,000 |
| Enhanced catch-up for ages 60–63 | $11,250 |
| Defined contribution annual additions | $72,000 |
| Annual compensation limit | $360,000 |
| Defined benefit annual benefit | $290,000 |
| Highly compensated employee threshold | $160,000 |
| Key employee officer threshold | $235,000 |
Other frequently used benefit figures
| Item | 2026 limit |
|---|---|
| Qualified transportation / parking monthly exclusion | $340 per month |
| Employer educational assistance exclusion | $5,250 |
| Group-term life insurance exclusion | First $50,000 of coverage, subject to applicable rules |
Turn reference knowledge into working confidence.
Use this public guide for quick orientation and source review. Inside PrepToPay Benefits, you can study the topic in structured lessons, practice applying it, review flashcards, and track your progress across the broader Benefits curriculum.
Primary sources
- IRS Rev. Proc. 2025-19 — 2026 HSA, HDHP, and excepted benefit HRA amounts
- IRS Publication 15-B (2026) — fringe benefits and cafeteria plans
- IRS 2026 retirement-plan COLA limits
- IRS tax inflation adjustments for 2026
Educational reference only. Plan documents, governing law, agency guidance, and plan-specific professional advice control.
Keep building your Benefits reference system.
Next, separate the account types so the right ownership, funding, eligibility, and rollover rules follow each one.