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Updated HSA, HDHP, DPCSA and Excepted Benefit HRA Limits for 2027

June 09, 2026
Employee Benefits Employee Benefits Compliance
2 min read
Regulatory & Legislative Strategy Group
Updated HSA, HDHP, DPCSA and Excepted Benefit HRA Limits for 2027

Table of Contents

    Key Takeaways

    • New IRS guidance outlines 2027 employer and employee contribution, deductible, and cost-sharing limits for several employer-sponsored healthcare benefits

    • HSA-eligible individuals may contribute a greater amount to their HSA in 2027 (versus 2026)

    • HDHP minimum deductible limits have increased for both self-only and family HDHP coverage

    • The IRS confirmed the aggregate monthly fee maximums (contingent upon coverage type) for Direct Primary Care Service Arrangements (DPCSAs) that would enable individuals to remain HSA-eligible while participating in these arrangements

    • The maximum amount an employer may make available under an excepted benefit HRA has increased slightly for 2027

    On May 29, 2026, the IRS released Revenue Procedure 2026-24, providing the following:

    • 2027 inflation-adjusted limits for HSA contributions

    • 2027 HDHP minimum deductible amount and maximum out-of-pocket costs

    • 2027 maximum monthly aggregate fee(s) for Direct Primary Care Service Arrangements (DPCSAs)

    • 2027 newly available maximum employer contribution amount towards an excepted benefit HRA (EBHRA)

    These limits are generally effective for the calendar year beginning on January 1, 2027. Practically, especially as it relates to non-calendar year plans, the 2027 minimum deductible and out-of-pocket limits for HDHPs, employer contribution limit for EBHRAs, and DPCSA fee maximums apply to plan years beginning on or after January 1, 2027. The HSA contribution limits, however, apply to the calendar year, even for non-calendar year plans.

    The adjusted amounts are as follows:

    2027 HSA contribution limits

    • The 2027 annual HSA contribution limit for an individual with self-only HDHP coverage is $4,500 (up from $4,400 in 2026).

    • The 2027 annual HSA contribution limit for an individual with family HDHP coverage is $9,000 (up from $8,750 in 2026).

    2027 HDHP minimum deductible amounts and maximum out-of-pocket costs

    • The 2027 minimum deductible amount for self-only HDHP coverage is $1,750 (up from $1,700 in 2026). The IRS maximum annual out-of-pocket cost limit for self-only HDHP coverage is $8,700 (up from $8,500 in 2026).

    • The 2027 minimum deductible amount for family HDHP coverage is $3,500 (up from $3,400 in 2026). The IRS maximum annual out-of-pocket cost limit for family HDHP coverage is $17,400 (up from $17,000 in 2026).

    2027 maximum monthly aggregate fee(s) for DPCSAs

    • The 2027 aggregate monthly fee(s) for all DPCSAs that cover an individual cannot exceed $150.

    • The 2027 aggregate monthly fee(s) for all DPCSAs that cover more than one individual (e.g., family coverage) cannot exceed $300.

    2027 newly available maximum employer contribution towards an excepted benefit HRA

    • The 2027 newly available maximum employer contribution amount towards an excepted benefit HRA is $2,250 (up from $2,200 in 2026).

    Conclusion

    Plan sponsors offering these types of benefits should review these updated figures when considering their plan designs for the 2027 plan year.

    Please contact your Brown & Brown team with any questions or learn more about Brown & Brown's comprehensive compliance support here.