Fall open enrollment copy is already being drafted. If your 2027 HSA slides still say “TBD” or recycle 2026 figures, replace them with Revenue Procedure 2026-24. The IRS issued the procedure in late May; it appears in IRB 2026-25. The numbers are not breaking news this week — they are the ones employers still need to act on before OE locks.
2027 HSA and HDHP amounts
| Item | 2026 | 2027 | | --- | ---: | ---: | | HSA annual contribution (self-only) | $4,400 | $4,500 | | HSA annual contribution (family) | $8,750 | $9,000 | | HDHP minimum deductible (self-only) | $1,700 | $1,750 | | HDHP minimum deductible (family) | $3,400 | $3,500 | | HDHP out-of-pocket maximum (self-only) | $8,500 | $8,700 | | HDHP out-of-pocket maximum (family) | $17,000 | $17,400 |
The age-55 catch-up remains $1,000 (statutory; not re-indexed in this revenue procedure). 2026 comparison figures are from Rev. Proc. 2025-19.
Direct primary care and excepted-benefit HRAs
Rev. Proc. 2026-24 also addresses two adjacent limits employers ask about in the same OE meeting:
- Direct primary care service arrangements (DPCSAs): For months beginning in calendar year 2027, aggregate monthly fees still may not exceed $150 (or $300 if a DPCSA covers more than one individual) for the arrangement not to be treated as a disqualifying health plan under §223(c)(1)(E). Those dollar amounts did not increase for 2027 under this procedure.
- Excepted-benefit HRA: For plan years beginning in 2027, the maximum amount that may be made newly available is $2,250 (up from $2,200 for 2026).
Health FSA salary-reduction and carryover caps for 2027 are not in Rev. Proc. 2026-24. Keep using current guidance for 2026 FSA administration, and wait for the IRS inflation procedure that covers §125(i) before reprinting 2027 FSA election maximums.
Why August matters
Contribution grids, SPD/SBC footnotes, HSA payroll caps, and vendor configuration files get frozen weeks before the first OE meeting. Pair these HSA/HDHP figures with the 10.22% 2027 ACA affordability percentage from Rev. Proc. 2026-26 so finance is not modeling next year’s HDHP employee cost against last year’s rule set.
What employers should do
- Update OE worksheets, plan comparison charts, and payroll HSA annual maximums to $4,500 / $9,000.
- Confirm 2027 HDHP designs still clear the $1,750 / $3,500 deductible floors and stay at or under the $8,700 / $17,400 OOP caps (embedded family deductible designs need a second look).
- If you offer an excepted-benefit HRA, reset the newly available amount to $2,250 for 2027 plan years.
- If employees use DPC alongside an HSA, keep communicating the $150 / $300 monthly fee ceilings until a later inflation adjustment says otherwise.
- Do not invent 2027 health FSA limits — flag them as pending IRS release.
When those numbers are wrong in the enrollment system, the cleanup is not a typo fix — it is contribution corrections, midyear eligibility noise, and participant trust you would rather not spend October rebuilding.