● Money & small business
Open enrollment for 2027: HSA, HDHP and dependent care FSA limits, and HSA per paycheck
Open enrollment this fall sets your benefits for 2027, so the 2026 numbers most articles quote are already out of date for it. Here is what the IRS has published for 2027 so far, what's still to come, and how the HSA limit splits across your paychecks. Every limit below is from the IRS revenue procedure or the tax code named next to it.
HSA and high-deductible plan limits
| 2026 | 2027 | |
|---|---|---|
| HSA contribution limit, self-only | $4,400 | $4,500 |
| HSA contribution limit, family | $8,750 | $9,000 |
| Catch-up contribution, age 55 or older | $1,000 | $1,000 |
| HDHP minimum deductible, self-only / family | $1,700 / $3,400 | $1,750 / $3,500 |
| HDHP out-of-pocket maximum, self-only / family | $8,500 / $17,000 | $8,700 / $17,400 |
| Excepted benefit HRA, newly available per plan year | $2,200 | $2,250 |
Sources: Rev. Proc. 2025-19 (2026) and Rev. Proc. 2026-24 (2027). The HSA limit covers your contributions and your employer's together. A plan qualifies for an HSA only if its deductible is at least the minimum and its out-of-pocket maximum (deductibles, copays and other amounts, not premiums) is no higher than the maximum. From 2026, a direct primary care arrangement doesn't stop you contributing to an HSA if its fees are no more than $150 a month, or $300 if it covers more than one person; those amounts stay the same in 2027.
Dependent care FSA
The dependent care FSA limit rose from $5,000 to $7,500 in 2026 ($3,750 if married filing separately), no more than the lower earner's earned income. The same law raised the child and dependent care credit to as much as 50% for lower incomes, and you can't use both on the same dollar, so the larger FSA isn't automatically the better choice. Worked examples by tax bracket show when each wins; the dependent care FSA calculator finds the best election for your income and costs. $7,500 over 26 paychecks is $288.46 a paycheck; over 24, $312.50.
Not announced yet
The 2027 limits for the health FSA (2026: $3,400, with up to $680 carried over) and for 401(k) contributions (2026: $24,500, plus $8,000 from age 50, or $11,250 at ages 60 to 63) are usually published in October or November. Your employer's enrollment materials will show them once they're out, and we'll add them here. Until then, the FSA calculator lets you type in any limit.
HSA contributions per paycheck in 2027
What you can put in each paycheck to reach the limit, after your employer's contribution, rounded down to the cent so you don't go over. The full-year total can end a few cents short of the limit.
| Coverage | Employer puts in | 12 paychecks | 24 | 26 | 52 |
|---|---|---|---|---|---|
| Self-only | $0 | $375.00 | $187.50 | $173.07 | $86.53 |
| Self-only | $500 | $333.33 | $166.66 | $153.84 | $76.92 |
| Self-only | $1,000 | $291.66 | $145.83 | $134.61 | $67.30 |
| Family | $0 | $750.00 | $375.00 | $346.15 | $173.07 |
| Family | $500 | $708.33 | $354.16 | $326.92 | $163.46 |
| Family | $1,000 | $666.66 | $333.33 | $307.69 | $153.84 |
| Self-only, 55+ | $0 | $458.33 | $229.16 | $211.53 | $105.76 |
| Family, 55+ | $0 | $833.33 | $416.66 | $384.61 | $192.30 |
The 55+ rows assume one catch-up; if both spouses are 55 or older, each can add $1,000, but only to an HSA in their own name. If your coverage changes during the year, or you're married and both have HSAs, your limit can differ: IRS Publication 969 has the rules.
Where to go next
- Choosing between a high-deductible plan and a PPO: the health plan cost calculator and when the HSA plan wins.
- What your HSA grows to at the 2027 or 2026 limit: the HSA calculator, and paying bills from the HSA or saving receipts.
- How much to put in a health FSA: a worked example.
- Life insurance through work: how much you need.