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For 2012, Higher Limits for HSA Contributions, Out-of-Pocket Expenses for High-Deductible Plans

By SHRM Online staff  5/24/2011
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The U.S. Department of the Treasury released the 2012 limits for health savings accounts (HSAs) and for high-deductible health plans (HDHPs) to which HSAs must be linked. The amounts are being raised for 2012, whereas the 2011 rates were unchanged from 2010.

In Revenue Procedure 2011-32, released on May 16, 2011, the IRS provides the inflation-adjusted HSA contribution and HDHP minimum deductible and out-of-pocket limits for 2012. The higher rates reflect the cost-of-living adjustment and rounding rules of Internal Revenue Code section 223. The 2012 amounts are shown below. 

2012 Limits for Health Savings Accounts and High-Deductible
Health Plans


For 2012

For 2011


HSA statutory contribution amount

Individual: $3,100
Family: $6,250

Individual: $3,050
Family: $6,150

Individual: +$50
Family: +100

HSA catch-up contributions (age 55 or older)*



No change**

HDHP minimum deductible amounts

Individual: $1,200
Family: $2,400

Individual: $1,200
Family: $2,400

No change

HDHP maximum out-of-pocket amounts (deductibles, co-payments and other amounts, but not premiums)

Individual: $6,050
Family: $12,100

Individual: $5,950
Family: $11,900

Individual: +$100
Family: +$200

* If both spouses are 55 or older and both are eligible to contribute to an HSA, then both spouses may make a catch-up contribution annually but must open separate HSA accounts (one in each spouse’s name). Each spouse can contribute up to $1,000 extra to their respective accounts. 

** Unlike the other limits, the HSA catch-up contribution amount is not indexed; any increase would require statutory change. 

Other 2012 Benefit Changes

For 2012 adjustments affecting dollar limits for defined contribution and defined benefit retirement plans, see the SHRM Online article For 2012, IRS Raises Retirement Plan Contribution Limits."

For 2012 adjustments affecting Social Security benefits, see the SHRM Online article "Social Security Benefits to Increase 3.6% for 2012; Higher Max on Taxable Earnings." 

Related Articles—SHRM:

Consumer-Driven Decision: HSAs vs. HRAs, SHRM Online Benefits Discipline, May 2011

Aetna Study: CDHPs Saved Employers Millions of Dollars, SHRM Online Benefits Discipline, February 2011

Related Resources—External:

Contributions to a Health Savings Account,

Quick Links:

SHRM Online Benefits Discipline

SHRM Online Health Care Reform web page

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