2018 Limits for QSEHRAs, HSAs, and FSAs

2018 Limits for QSEHRAs, HSAs, and FSAs

Just in time for open enrollment season, the Internal Revenue Service (IRS) has released the new 2018 contribution limits for health care flexible spending accounts (FSAs).  They have also published the parameters for qualified small employer health reimbursement arrangements (QSEHRAs), which small employers with fewer than 50 full-time employees can use to reimburse employees for individual health insurance coverage (if they do not offer an employer-sponsored major medical plan).  These limits complement the 2018 IRS requirements for Health Saving Accounts (HSAs) and qualified High Deductible Health Plans (HDHPs) that the IRS published last May.

For 2018, the IRS limits set by the for each type of account-based plan are as follows:

Individual Coverage   

Family Coverage





$5,050 Contribution Limit



$10,250 Contribution Limit  


HSA $3,450 Contribution Limit  




$6,900* Contribution Limit

(Individuals who are age 55 and older may contribute an additional $1000)

*As of April 26, 2018


HSA Qualified HDHP $1,350 minimum deductible  

$2,700 minimum deductible


$6,650 maximum out-of-pocket $13,300 maximum out-of-pocket


$2,650 is the maximum voluntary employee pre-tax salary reduction for FSA contributions.  The limit is the same for single employees and those with dependents on the employer plan.