This week: We’ve rounded up all the updated benefits numbers for 2026. We’ll cover the new contribution limits for HSAs, FSAs, and DCAs; the updated cost-sharing limits for HDHP and non-HDHP plans; Medicare premiums and cost-sharing changes for Parts A, B, and D; and the revised employer mandate penalties. One issue, all the numbers you need for the year ahead.
Quick Overview
All the Numbers for 2026
A one-stop, agent- and employer-friendly reference you can bookmark and revisit all year.
We’ve compiled the various key indexed limits, caps, and thresholds that shape health and benefits plans in 2026.
How You’ll Use This
- Set contribution caps and build plan designs
- Check ACA affordability and model employer-mandate penalties
- Prepare open-enrollment and Medicare communications
Where We Source It
Whenever possible, we link directly to official publications: IRS revenue procedures, HHS / CMS rules, the Federal Register, SSA announcements, and other authoritative releases.
ACA Out-of-Pocket Maximums (Non-HDHP)
Annual Limitation on Cost Sharing (2026)
HSAs & HDHPs
HSA & HDHP Numbers (2026)
FSAs & Dependent Care Accounts
Health FSA (2026)
Sources: Groom: 2026 Health & Welfare Limits | IRS (carryover rule)
Dependent Care FSA / §129 (2026)
Effective: Tax years beginning after Dec 31, 2025.
Sources: HWH Law advisory | SHRM coverage
ICHRAs & QSEHRAs
QSEHRA & ICHRA (2026)
Family: $13,100
ACA Affordability % (Employer), Final
ACA Affordability Threshold (2026)
15,650 × 9.96% ÷ 12 =
$129.90 per month maximum employee-only contribution for 2026.
FPL Numbers for 2025
2025 Federal Poverty Guidelines (used for 2026 FPL Safe Harbor & PTC)
What this is: HHS poverty guidelines from the prior year are used for ACA subsidies and the FPL safe harbor. Alaska and Hawaii have different tables. Using the correct FPL is essential for affordability testing and compliance.
| Household | 2025 FPL |
|---|---|
| 1 | $15,650 |
| 2 | $21,150 |
| 3 | $26,650 |
| 4 | $32,150 |
| 5 | $37,650 |
| 6 | $43,150 |
| 7 | $48,650 |
| 8 | $54,150 |
| Household | 2025 FPL |
|---|---|
| 1 | $19,550 |
| 2 | $26,430 |
| 3 | $33,310 |
| 4 | $40,190 |
| 5 | $47,070 |
| 6 | $53,950 |
| 7 | $60,830 |
| 8 | $67,710 |
| Household | 2025 FPL |
|---|---|
| 1 | $17,990 |
| 2 | $24,320 |
| 3 | $30,650 |
| 4 | $36,980 |
| 5 | $43,310 |
| 6 | $49,640 |
| 7 | $55,970 |
| 8 | $62,300 |
Employer Shared Responsibility Penalties (4980H), Final
ACA Employer Mandate Penalties (2026)
Medicare Part A & Part B + IRMAA
Medicare Parts A & B + IRMAA (2026)
Medicare IRMAA, 2026 (Final)
| Single (2024 MAGI) |
Joint (2024 MAGI) |
Part B Total Monthly Premium |
Part D Monthly Add-On |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0.00 |
| $109,001–$137,000 | $218,001–$274,000 | $284.10 | +$14.50 |
| $137,001–$171,000 | $274,001–$342,000 | $405.80 | +$37.50 |
| $171,001–$205,000 | $342,001–$410,000 | $527.50 | +$60.40 |
| $205,001–under $500,000 | $410,001–under $750,000 | $649.20 | +$83.30 |
| ≥ $500,001 | ≥ $750,001 | $689.90 | +$91.00 |
Projection source: 2025 Medicare Trustees Report
Final sources (when released): CMS annual Parts A & B premium/deductible announcement & SSA IRMAA tables
Medicare Part D
Medicare Part D (2026)
Medigap High Deductible Plans
Medigap High-Deductible (2025)
What’s Still to Come (We’ll Update)
- ⏳
IRS annual COLAs (Oct/Nov): Health FSA, adoption assistance exclusion, qualified transportation, and §213(d) long-term care caps.
- ⏳
SSA (Oct): Social Security wage base for 2026 (now included below).
- ⏳
IRS retirement plan limits (Oct/Nov): 401(k), IRA, and other plan limits (now included below).
- ⏳
CMS (Oct/Nov): Medicare Parts A & B and IRMAA are now final and included above; high-deductible Medigap parameter still pending.
Last updated June 20, 2026. Pending figures will be replaced as official releases publish.
Looking for the full Medicare IRMAA brackets? See our dedicated 2026 IRMAA issue.
Federal Income Tax Brackets (2026)
Seven rates, thresholds indexed for inflation. Returns filed in early 2027.
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 | $0–$17,700 |
| 12% | $12,401–$50,400 | $24,801–$100,800 | $17,701–$67,450 |
| 22% | $50,401–$105,700 | $100,801–$211,400 | $67,451–$105,700 |
| 24% | $105,701–$201,775 | $211,401–$403,550 | $105,701–$201,775 |
| 32% | $201,776–$256,225 | $403,551–$512,450 | $201,776–$256,200 |
| 35% | $256,226–$640,600 | $512,451–$768,700 | $256,201–$640,600 |
| 37% | $640,601 or more | $768,701 or more | $640,601 or more |
Standard deduction (2026): Single $16,100; Married Filing Jointly $32,200; Head of Household $24,150. Taxpayers 65+ add $2,050 (single) or $1,650 per qualifying spouse (joint). A separate new senior deduction of $6,000 per qualifying taxpayer phases out above $75,000 single / $150,000 joint. Source: IRS Rev. Proc. 2025-32.
Retirement Plan Limits (2026)
401(k), 403(b), most 457, and TSP elective deferral: $24,500 (up from $23,500). Catch-up for age 50+: $8,000; enhanced catch-up for ages 60–63: $11,250. IRA: $7,500 (up from $7,000); IRA catch-up 50+: $1,100. Note: starting in 2026, catch-up contributions for anyone who earned over $150,000 the prior year must be made on a Roth basis. Source: IRS.
Social Security Wage Base (2026)
The taxable maximum rises to $184,500 (up from $176,100). At the 6.2% employee rate, the maximum employee Social Security tax is $11,439. Source: SSA.