2011 Limits Unchanged for HSAs and High-Deductible Plans

The number of Americans covered by HSA-eligible insurance plans is up 25 percent since 2009

By Stephen Miller May 26, 2010

(Upd​ate: see the SHRM Online article "For 2012, Higher Limits for HSAs Contributions, Out-of-Pocket Expenses for High-Deductible Plans.")


The Internal Revenue Service released the 2011 limits for health savings accounts (HSAs) and for high-deductible health plans (HDHPs), to which HSAs must be linked. The amounts for 2011 are unchanged from 2010.

In Revenue Procedure 2010-22, issued on May 24, 2010, the IRS provides the inflation-adjusted HSA contribution and HDHP minimum deductible and out-of-pocket limits for 2011. Under the cost-of-living adjustment and rounding rules of Internal Revenue Code section 223, the 2011 amounts are unchanged from the amounts for 2010. The 2011 amounts are shown below.

2011 Limits for Health Savings Accounts and High-Deductible Health Plans

HDHP minimum deductible amounts

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

HDHP maximum out-of-pocket amounts

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

HSA statutory contribution amount

Individual: $3,050
Family $6,150

HSA catch-up contributions (age 55 or older)


HSA/HDHP Market Growth

As of January 2010, about 10 million people were enrolled in HSA/HDHP products, a 25 percent increase since January 2009, according to research by America’s Health Insurance Plans (AHIP), a trade group.

HSAs were authorized starting in January 2004. Since then, AHIP has conducted a periodic census of health plans participating in the HSA/HDHP market. “HSA plans continue to be an important coverage option for businesses across the country,” said Karen Ignagni, the group's president and CEO.

Key findings from AHIP's 2010 survey include:

  • Between January 2009 and January 2010, the fastest growing market for HSA/HDHP products was large-group coverage, which rose by 33 percent, followed by small-group coverage, which grew by 22 percent.
  • 30 percent of individuals covered by an HSA plan were in the small group market, 50 percent were in the large-group market, and the remaining 20 percent were in the individual market.
  • States with the highest levels of HSA/HDHP enrollment were California, Ohio, Florida, Texas, Illinois and Minnesota.

Stephen Miller is an online editor/manager for SHRM.

Related Articles:

Reform Creates Opportunities, Uncertainties for Consumer-Directed Plans, SHRM Online Benefits Discipline, March 2010

CDHP Enrollees Are Cost-Conscious, Use Wellness Programs, SHRM Online Benefits Discipline, December 2009

HealthSavingsAccounts: How our plan works and its benefits for employees, SHRM Tools and Templates, October 2009

Quick Links:

SHRM Online Benefits Discipline

SHRM Online Health Care Reform web page

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