The 2025 health flexible spending account (FSA) contribution limit is $3,300, as established by the IRS in a recent announcement. FSA enrollees can contribute $100 more toward their FSA than was allowed in 2024. The maximum carryover amount for cafeteria plans that allow unused funds to roll over is $660, a $20 increase from 2024’s $640 limit. The FSA pre-tax contribution for dependent care remains unchanged at $5,000 (or $2,500 if married and filing taxes separately).
The IRS also is expected to announce the 2025 401(k) contribution limits in the near future. A provision of the SECURE 2.0 Act allows 401(k) participants aged 60 to 63 to set a make-up contribution that is the greater of $10,000 or 150% of the regular catch-up contribution limit. The regular catch-up limit for 2025 for participants under age 60 is projected to be $7,500, and the catch-up limit for those aged 60 to 63 is projected to be $11,250.
For additional information, contact your Bukaty benefits representative.
