The IRS sets annual HSA contribution limits based on coverage type. Members must have a qualified high-deductible health plan (HDHP) to contribute.
Annual max contribution
The IRS sets annual HSA contribution limits based on coverage type. A qualified high-deductible health plan (HDHP) is required to contribute.
2026 Contribution Limits
Coverage Type | Limit |
Self-only | $4,400 |
Family | $8,750 |
Catch-up contributions
All individuals age 55 or older who remain HSA-eligible can make an annual catch-up contribution of $1,000 to their HSA.
If a spouse covered by the HSA-eligible health plan is age 55 or older and isn't enrolled in Medicare they can open a separate HSA to make their own $1,000 catch-up contribution.
Annual contribution deadline
You may continue to contribute for the previous year until the tax filing deadline for the year (April 15).
Tax Filing extension
A tax filing extension does not extend the contribution deadline.
Who can contribute to your HSA
There is no limit on the number of people who can contribute to an HSA; however, total contributions still can't exceed the maximum annual limit.
Common cases
Employer contributions
If an employer contributes to the account, you can't take a tax deduction for that amount — but it also isn't counted as taxable income.
Reporting employer contributions
Employer contributions are reported on Form W-2, Box 12, using code W. Generally, employer contributions are excluded from an employee's taxable income.
Payroll contributions
Most people contribute pre-tax funds to their HSA via payroll. One advantage of contributing this way is that the contribution isn't subject to Social Security tax — a 6.2% savings — up to the annual Social Security wage base ($184,500 for 2026).
Above that amount, Social Security tax no longer applies, but the 1.45% Medicare portion of FICA has no wage cap, so a small payroll-tax advantage remains regardless of income.
HSA contributions outside of payroll
A post-tax contribution can be made at any time. At the end of the year, members receive IRS Form 8889 showing the total contributions that can be claimed as a tax deduction on their return.