# HSA contribution calculator for 2026 and 2027

Source: https://www.getprescience.com/tools/hsa-contribution-calculator
Author: Rishab Jain, Cofounder and CEO, Prescience
Published: 2026-10-22
Updated: 2026-10-22

You can put up to $4,400 in an HSA for 2026 with self-only coverage, or $8,750 with family coverage. For 2027 the limits rise to $4,500 and $9,000. People 55 and older can add $1,000. Employer contributions count toward the same limit, and a partial year of eligibility lowers it. Enter your situation to see how much you can still contribute and what that is per paycheck.

- **2027 limit, self-only / family:** $4,500 / $9,000
- **2026 limit, self-only / family:** $4,400 / $8,750
- **Catch-up, age 55+:** $1,000
- **2027 HDHP minimum deductible:** $1,750 / $3,500

## Work out your HSA limit

_Interactive calculator: open the page in a browser to use it. The rules and figures it applies follow._

"HSA contribution" shows up in our Search Console data more than almost any other benefits term, usually from people trying to figure out how much to set aside per paycheck. The calculator answers exactly that: your limit for the year, minus what your employer puts in, divided across your remaining pay periods.

## HSA and HDHP limits for 2026 and 2027

**IRS HSA and high-deductible health plan figures**

|  | 2026 | 2027 |
| --- | --- | --- |
| HSA limit, self-only | $4,400 | $4,500 |
| HSA limit, family | $8,750 | $9,000 |
| Catch-up contribution (55+) | $1,000 | $1,000 |
| 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 |

Limits apply per calendar year, regardless of your plan year. You have until the tax filing deadline (normally April 15) to make contributions for the prior year, so 2026 contributions can still be made in early 2027.

## What counts toward the limit

- **Your payroll contributions,** pre-tax through a Section 125 plan.
- **Employer contributions,** including any "seed" money or wellness rewards deposited to your HSA.
- **Contributions you make directly** to your HSA provider, which you deduct on your tax return.
- **Not rollovers.** Moving money from another HSA doesn't count, and neither do investment gains.

If you and a spouse both have HSAs and either has family HDHP coverage, you share one family limit, split however you like. Each spouse who is 55 or older adds their own $1,000 catch-up, but only to their own HSA.

## Partial years and the last-month rule

You're HSA-eligible for a month only if you're covered by an HDHP on the first day of that month and have no disqualifying coverage, such as a general-purpose health FSA, Medicare or a non-HDHP plan. Normally your limit is prorated: one-twelfth for each eligible month.

The **last-month rule** is the exception. If you're eligible on December 1, you can contribute the full year's limit. The catch is the testing period: you must stay eligible through December 31 of the following year. If you don't, the extra you contributed becomes taxable income plus a 10% additional tax.

**Starting a new job with an HDHP in June 2027**

Illustrative. A 34-year-old joins a company on May 15, 2027 and is covered by its self-only HDHP from June 1. The employer deposits $500. Paid every two weeks, with 15 paychecks left in the year.

- Eligible months (June–December): 7
- Prorated limit: $4,500 × 7/12 = $2,625
- Minus employer deposit: $2,125
- Per paycheck (15 left): $141.66

Using the last-month rule instead would allow the full $4,500 ($4,000 after the employer deposit, $266.66 a paycheck), but only if they keep HDHP coverage through all of 2028.

## If you contribute too much

Excess contributions are subject to a 6% excise tax for every year they stay in the account. Ask your HSA provider for a "return of excess contribution" before your tax filing deadline; you'll pay income tax on any earnings it made, but not the 6%.

> **Changing jobs mid-year:** Your new employer's payroll system doesn't know what you put in at your old job. Add both employers' deposits and your own when you check your limit.

Read more about how HSAs work in our [HSA guide](https://www.getprescience.com/guides/what-is-an-hsa), and what you can spend the money on in [HSA and HRA eligible expenses](https://www.getprescience.com/guides/hsa-hra-eligible-expenses).

## What an HSA contribution is worth in taxes

An HSA is the only account in the tax code that is tax-free on the way in, while invested and on the way out for qualified medical expenses. Contributions through payroll also skip Social Security and Medicare taxes, which a deduction on your tax return does not.

**Maxing out a self-only HSA through payroll in 2027**

Illustrative. An employee in the 22% federal bracket with 5% state income tax contributes the full $4,500 through a Section 125 plan.

- Federal income tax avoided (22%): $990
- State income tax avoided (5%): $225
- Social Security and Medicare avoided (7.65%): $344
- Total tax saved: $1,559

The $4,500 contribution only reduces take-home pay by about $2,941. California and New Jersey don't exempt HSA contributions from state income tax, so subtract the state line there.

If you contribute directly instead of through payroll, you still get the income tax deduction on Form 8889 but not the 7.65% payroll tax saving. That's why payroll is usually the better route when your employer offers it.

- **Spend or save.** Money spent on qualified medical costs comes out tax-free at any age. Money left in the account rolls over every year and can be invested.
- **After 65,** you can withdraw for any purpose without penalty; non-medical withdrawals are taxed as income, like a traditional IRA.
- **Before 65,** non-medical withdrawals are taxed plus a 20% penalty.
- **Keep receipts.** You can reimburse yourself years later for a medical expense incurred after you opened the HSA, as long as you can document it.

One more reason people search for HSA rules this year: starting in 2026, the One Big Beautiful Bill Act made bronze and catastrophic exchange plans HSA-compatible and let direct primary care arrangements sit alongside an HSA, within limits. If you buy your own coverage, check whether your plan now qualifies.

## For employers: contributing to employee HSAs

If your company offers an HSA-qualified plan, an employer contribution is one of the most tax-efficient benefits you can give. Employer deposits aren't wages: no income tax for the employee and no payroll tax for either side. A $1,000 deposit costs the company $1,000, while an equal raise would cost $1,076.50 after the employer's payroll tax and be worth less to the employee after tax.

- **Comparability rules.** Contributions made outside a cafeteria plan must be comparable for all employees with the same coverage tier, or a 35% excise tax applies. Contributions through a Section 125 plan follow cafeteria plan nondiscrimination rules instead.
- **Deposit timing.** Many employers spread contributions across paychecks; others deposit a lump sum in January. A lump sum is more generous but can't be recovered if the employee leaves.
- **Count it in the limit.** Tell employees what you'll deposit so they can lower their own contributions and avoid excess contributions.
- **It's their money.** HSA balances belong to the employee immediately and go with them when they leave.

Most employers I talk to contribute somewhere between $500 and $1,500 a year for single coverage, often to offset part of the deductible. If you're weighing an HSA plan against a copay plan for your team, our [HDHP vs. copay plan guide](https://www.getprescience.com/guides/hdhp-vs-copay-plan) compares the total cost for typical employees.

## A year-end HSA checklist

1. **Add up every contribution** Your payroll contributions, your employer's deposits and anything you sent directly, for every job you had this year.
2. **Confirm your eligible months** Count each month you had HDHP coverage on the first day and no disqualifying coverage, including a spouse's general-purpose FSA that could pay your claims.
3. **Top up before the deadline** If you're under your limit, you can still contribute for this year until your tax filing deadline in April. Tell your HSA provider which year the deposit is for.
4. **Remove any excess** If you're over, request a return of excess contribution before the deadline to avoid the 6% excise tax.
5. **File Form 8889** Report contributions and distributions with your tax return. Your HSA provider sends Form 5498-SA and 1099-SA with the numbers you need.

## When an HSA isn't the best deal

HSAs are great tax shelters, but they only exist because the plan underneath has a high deductible. A lot of the people we talk to are putting money in an HSA mainly to cover a deductible they'd rather not have.

> **Prescience Diamond: A company health plan with an effective $0 deductible.** With an effective $0 deductible, employees pay simple copays from the first visit instead of saving up to reach a deductible.
> - **An effective $0 deductible** and simple copays shown before a visit
> - **A broad national PPO network,** plus providers we contract with directly
> - **24/7 physician-led care navigation** that books visits and explains costs
> - **Usually 10–20% below comparable fully insured coverage,** fixed in your quote, with no admin fees
> Best for teams of about 15 or more that want one great group plan. [Get a Diamond quote](https://www.getprescience.com/get-started?p=Employer&product=diamond)

## Frequently asked questions

**What is the HSA limit for 2027?**

$4,500 for self-only HDHP coverage and $9,000 for family coverage, plus $1,000 if you're 55 or older (IRS Revenue Procedure 2026-24).

**What is the HSA limit for 2026?**

$4,400 for self-only coverage and $8,750 for family coverage, plus the $1,000 catch-up for people 55 and older.

**Do employer HSA contributions count toward the limit?**

Yes. Employer deposits and your own contributions share one annual limit.

**Can I contribute to an HSA if I have Medicare?**

No. You stop being HSA-eligible the month your Medicare coverage starts, and Part A can be backdated up to six months when you sign up after 65.

**When is the deadline for HSA contributions?**

Your tax filing deadline for that year, normally April 15 of the following year, not counting extensions.

**How is the HSA limit prorated?**

One-twelfth of the annual limit for each month you're eligible on the first day, unless you use the last-month rule by being eligible on December 1 and staying eligible for the following year.

**What is the minimum deductible for an HSA-qualified plan in 2027?**

$1,750 for self-only coverage and $3,500 for family coverage, with out-of-pocket maximums of $8,700 and $17,400.

## Sources

- [IRS Revenue Procedure 2025-19 (2026 HSA and HDHP limits)](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf)
- [IRS Revenue Procedure 2026-24 (2027 HSA and HDHP limits)](https://www.irs.gov/pub/irs-drop/rp-26-24.pdf)
- [IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans](https://www.irs.gov/publications/p969)
- [IRS Form 8889 instructions (last-month rule and testing period)](https://www.irs.gov/instructions/i8889)