2021 IRS Contribution Limits for FSA, Commuter Released

October 27, 2020

The IRS released 2021 contribution limits for medical flexible spending accounts (medical FSAs), commuter benefits, and more as part of Revenue Procedure 2020-45.

2021 FSA and commuter contribution limits

The 2021 limits are: 

2021 Medical FSA Contribution Limits

 2020

 2021

 $2,750

 $2,750

The 2021 medical FSA contribution limit will be $2,750, which is the same amount as in 2020.

2021 Commuter Benefits Contribution Limits

2020

2021

$270

$270


The monthly commuter benefits limit in 2021 for mass transit and parking remains at $270, which is unchanged from 2020.

2021 Adoption Assistance Limits

2020

2021

$14,300

$14,440


The maximum amount that may be excluded from an employee’s gross income for the adoption of a special needs child through an adoption assistance program is $14,440 in 2021. That amount is the same as what may be excluded from that employee’s gross income for expenses incurred by an employer for qualified adoption expenses within the program.

2021 Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) Limits

QSEHRA

2020

2021

Self-only

$5,250

$5,300

Family

$10,600

$10,700


Employer contribution limits for QSEHRAs are $5,300 for self-only and $10,700 for families. 

Previously announced
2021 Health Savings Account (HSA) Contribution Limits

HSA

2020

2021

Self-only

$3,550

$3,600

Family

$7,100

$7,200


2021 HSA contribution limits were previously announced by the IRS. The limit is $3,600 for an individual and $7,200 for family. 

Additional resources


Learn more about HSAs, FSAs, Commuter Benefits and other employee benefits plans by downloading our Ultimate Guide to Benefits today!

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