Open enrollment season is here, and if a high-deductible health plan is on your shortlist for 2027, the IRS has published the numbers you need to make the call. The 2027 HSA contribution limits are set, the HDHP thresholds moved again, and a new federal law changed which plans can pair with an HSA. Here is what Florida individuals and small employers should know, as of October 14, 2026.
The 2027 HSA and HDHP limits at a glance
On May 29, 2026, the IRS released Revenue Procedure 2026-24, the inflation-adjusted HSA and HDHP figures for calendar year 2027. Every number below is effective January 1, 2027.
| Limit | 2026 | 2027 |
|---|---|---|
| HSA contribution, self-only coverage | $4,400 | $4,500 |
| HSA contribution, family coverage | $8,750 | $9,000 |
| HSA catch-up, age 55 or older | $1,000 | $1,000 (unchanged) |
| HDHP minimum deductible, self-only | $1,700 | $1,750 |
| HDHP minimum deductible, family | $3,400 | $3,500 |
| HDHP maximum out-of-pocket, self-only | $8,500 | $8,700 |
| HDHP maximum out-of-pocket, family | $17,000 | $17,400 |
Two related 2027 figures worth knowing: the ACA maximum out-of-pocket limit for in-network essential health benefits on non-grandfathered plans rises to $12,000 self-only and $24,000 family (up from $10,600 and $21,200 in 2026), and the excepted-benefit HRA limit rises to $2,250 (up from $2,200). The 2027 health FSA limit is typically announced later in the fall, so confirm it with your plan documents before you set your election.
Three HSA rule changes from the One Big Beautiful Bill Act
The One Big Beautiful Bill Act (Public Law 119-21) made some of the biggest HSA changes in years, effective for 2026 and carrying into 2027 plan decisions.
1. Bronze and catastrophic Marketplace plans now count as HDHPs
Starting January 1, 2026, any bronze or catastrophic plan offered as individual coverage through a Health Insurance Marketplace is treated as a high-deductible health plan for HSA purposes (IRC Section 223(c)(2)(H); IRS Notice 2026-5 clarifies edge cases). Before this change, many bronze plans failed HSA eligibility on their out-of-pocket maximums, and catastrophic plans failed because they cover three primary care visits before the deductible. Marketplace enrollment data shows bronze plan selections rising as shoppers adjust. If you buy your own coverage in Florida, check whether your 2027 bronze or catastrophic plan is now HSA-eligible, even if a similar plan was not last year.
2. Direct primary care no longer blocks HSA eligibility
Effective January 1, 2026, certain direct primary care (DPC) arrangements no longer disqualify you from contributing to an HSA, and DPC membership fees can be paid from an HSA tax-free. The caps for 2027, set in Revenue Procedure 2026-24, are aggregate monthly fees of no more than $150 for an individual or $300 for a family arrangement. The arrangement must cover only primary care for a fixed periodic fee, and fees above the cap can still be reimbursed but will end your eligibility to contribute. This is a new and detailed area, so confirm your specific setup with a tax advisor.
3. Pre-deductible telehealth coverage is now permanent
HDHPs can cover telehealth and other remote care services before you meet the deductible without jeopardizing anyone’s HSA eligibility. This safe harbor is permanent and retroactive to plan years beginning on or after January 1, 2025.
One more related change: the dependent care FSA (DCAP) limit rose to $7,500 per household ($3,750 if married filing separately) starting in 2026. Unlike most other limits, it is not indexed for inflation, so it stays at those amounts unless Congress acts again.
Open enrollment checklist: HDHP plus HSA, or a traditional plan?
Use these seven steps during open enrollment to decide whether a 2027 HDHP with an HSA fits your household or your team.
- Price the premium difference. HDHPs usually cost less per paycheck than traditional PPO or HMO options. Multiply the monthly difference by 12 to see your baseline savings, then compare it against the deductible gap.
- Estimate your 2027 medical use honestly. If you expect routine preventive care plus little else, an HDHP plus HSA often works well. If you take expensive brand-name prescriptions or expect surgery, price those against the 2027 HDHP out-of-pocket maximums ($8,700 self-only, $17,400 family). Start with your prescriptions: check prescription coverage before you enroll.
- Confirm your doctors and hospital are in network. A lower premium means little if your providers are out of network. Run the network check on every plan you are comparing.
- Check your HSA eligibility blockers. You must be covered by a qualifying HDHP on the first of the month, have no other disqualifying coverage, not be enrolled in Medicare, and not be claimable as someone else’s dependent. A general-purpose health FSA or HRA disqualifies you; a limited-purpose or post-deductible one does not.
- Do the worst-case math. Add the HDHP’s annual premium to its 2027 maximum out-of-pocket and compare that total to the traditional plan’s premium plus its out-of-pocket maximum. The HDHP side often wins on the worst case too, but verify with your actual plan documents.
- Set your 2027 contribution plan. The new caps are $4,500 self-only and $9,000 family, plus $1,000 per eligible individual age 55 or older. Decide whether to fund through payroll (which also skips FICA taxes) or direct contributions, and remember you can contribute for a tax year until the federal tax filing deadline, typically April 15 of the following year.
- Keep receipts and name beneficiaries. HSA withdrawals are tax-free only for qualified medical expenses, and the IRS expects documentation. Name a beneficiary on the account the same week you open it.
HSA contribution rules most people miss
- Employer and employee contributions share one limit. The $4,500/$9,000 caps include everything going into the account, including any employer seed money or match. Track the combined total.
- The catch-up is per person. Each spouse age 55 or older can add $1,000 to their own HSA; it is not a shared household amount.
- Family HDHPs have an embedded-deductible rule. For 2027, any embedded per-person deductible in a family HDHP must be at least $3,500, and the plan cannot pay benefits until that family-level minimum is met.
- Mid-year changes prorate your limit. Your contribution limit is generally based on the months you were actually HSA-eligible, so a mid-year switch into or out of an HDHP changes your cap.
- Contributions stay invested and roll over. Unlike an FSA’s use-it-or-lose-it rule, unused HSA funds roll over every year and the account stays with you if you change jobs or plans.
Frequently asked questions
Can I have an HSA and an FSA at the same time?
Not a general-purpose health FSA. It disqualifies you from HSA contributions. A limited-purpose FSA (dental and vision only) or a post-deductible FSA can pair with an HSA. A dependent care FSA for childcare is a separate account and does not affect HSA eligibility.
Do employer HSA contributions count toward my annual limit?
Yes. Employer contributions, your payroll contributions, and any direct contributions all count toward the same $4,500 or $9,000 limit (plus catch-up). If your employer seeds the account, subtract that amount from what you plan to add.
What happens to my HSA if I leave the HDHP?
The account and its balance stay yours. You simply cannot make new contributions for months you are not HSA-eligible, and you can still spend existing funds tax-free on qualified medical expenses.
Is an HSA worth it if I am young and healthy?
Often yes, because the triple tax advantage (tax-free contributions, tax-free growth, tax-free withdrawals for qualified expenses) compounds over time, and preventive care is typically covered before the deductible. The right answer still depends on your plan’s network, your prescriptions, and your cash flow, so run the numbers on your actual options.
The bottom line for Florida open enrollment
The 2027 limits give HDHP savers a little more room: $4,500 self-only and $9,000 family, with the new federal rules opening HSA eligibility to more Marketplace bronze and catastrophic plans and to direct primary care members. Use the checklist above, verify every number against your plan’s Summary of Benefits and Coverage, and talk with a CPA or benefits counsel about the tax side. This article is educational and is not tax, legal, or financial advice.
If you are a Florida individual or a small employer comparing 2027 options, Coverage Babe can help you compare quotes side by side. Sean and Lishele Wigand are Florida-licensed health insurance agents serving individuals, families, and businesses across the state. Book a consultation to review your 2027 choices before your enrollment window closes.
Note: CB Premier Benefits is Coverage Babe’s supplemental employee-benefits program. It is not insurance and is not a replacement for major medical coverage. Plan and program documents control all benefits and eligibility.