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.
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.
Annual Limitation on Cost Sharing (2026)
HSA & HDHP Numbers (2026)
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
QSEHRA & ICHRA (2026)
Family: $13,100
ACA Affordability Threshold (2026)
15,650 × 9.96% ÷ 12 =
$129.90 per month maximum employee-only contribution for 2026.
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 |
ACA Employer Mandate Penalties (2026)
Medicare Parts A & B + IRMAA (2026)
Medicare IRMAA — 2026 (Projected)
| Single (2024 MAGI) |
Joint (2024 MAGI) |
Part B Total Monthly Premium |
Part D Monthly Add-On |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $206.50 | — |
| $109,001 – $137,000 | $218,001 – $274,000 | $289.10 | +$14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $413.00 | +$37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $536.90 | +$60.40 |
| $205,001 – $500,000 | $410,001 – $750,000 | $660.80 | +$83.30 |
| ≥ $500,001 | ≥ $750,001 | $702.10 | +$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 (2026)
Medigap High-Deductible (2025)
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IRS annual COLAs (Oct/Nov): Health FSA, adoption assistance exclusion, qualified transportation, and §213(d) long-term care caps.
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SSA (Oct): Social Security wage base for 2026.
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IRS retirement plan limits (Oct/Nov): 401(k), IRA, SIMPLE, and other plan limits.
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CMS (Oct/Nov): Final Medicare Parts A & B premiums/deductibles; IRMAA brackets; high-deductible Medigap parameters.
Last updated Oct 13 2025. Pending figures will be replaced as official releases publish.