A quick reference for employers and employees comparing federal benefit account limits. Check your plan documents for the amounts and rollover options your employer offers.
Last updated: November 6, 2026 · Read our full guide to the 2027 changes
2026 and 2027 limits
| Benefit | 2026 | 2027 |
|---|---|---|
| Health FSA employee contribution | $3,400 | $3,500 |
| Health FSA carryover from that plan year, if allowed | Up to $680 into 2027 | Up to $700 into 2028 |
| HSA: self-only | $4,400 | $4,500 |
| HSA: family | $8,750 | $9,000 |
| HSA: catch-up for eligible individuals age 55+ | Additional $1,000 | Additional $1,000 |
| Dependent care assistance (DCAP): general limit | $7,500 | $7,500 |
| DCAP: married filing separately | $3,750 | $3,750 |
| QSEHRA: self-only | $6,450 | $6,700 |
| QSEHRA: family | $13,100 | $13,550 |
| Excepted benefit HRA: newly available amount | $2,200 | $2,250 |
| ICHRA / traditional integrated HRA | No general federal dollar cap | No general federal dollar cap |
HSA limits apply to calendar years. Health FSA and excepted benefit HRA limits generally apply to plan years beginning in the year shown. DCAP limits apply to the employee’s tax year. QSEHRA limits may be prorated for partial-year eligibility.
What happens to unused funds?
Health FSA: If the plan allows it, up to $680 from a 2026 plan year may carry into 2027, and up to $700 from a 2027 plan year may carry into 2028. A plan can offer a lower carryover or instead offer a grace period of up to 2½ months. It cannot offer both for the same health FSA plan year.
HSA: Unused funds roll over indefinitely without a dollar cap and belong to the account holder, even after changing jobs or retiring.
Dependent care FSA: Generally, there is no carryover. A plan may offer a grace period of up to 2½ months; otherwise, unused amounts are generally forfeited under the plan’s rules.
HRA: Carryover depends on the type of HRA and the employer’s plan. For QSEHRAs, carryover and the new year’s benefit together must remain within the applicable annual statutory limit. Permitted carryover generally does not count toward an excepted benefit HRA’s limit on newly available amounts.
HSA coordination: A general-purpose health FSA or HRA, including a carryover, can affect HSA contribution eligibility. Ask your plan administrator about your specific arrangement.
Questions about your benefits?
We can help you understand how these limits apply to your employer’s benefits. Contact Sapper Insurance or call 425-363-4300.
For general information only; plan terms and individual circumstances matter. Consult your plan administrator or tax adviser.
Sources: IRS Revenue Procedure 2026-35; IRS Revenue Procedure 2026-24; IRS Revenue Procedure 2025-32; IRS Publication 15-B; IRS Notice 2017-67.