--- title: "2018 IRS employee benefit plan rates and limits: What you need to know" description: "2018 IRS employee benefit plan rates and limits: What you need to know" --- [Skip to content](https://blog.plexusgroupe.com/plexus-blog/news/2018-irs-employee-benefit-plan-rates-limits-need-know#main-content) [![The Plexus Groupe](https://blog.plexusgroupe.com/hs-fs/hubfs/Logo%20and%20Design%20Files/plexus_sis_logo_color.png?width=1468&height=368&name=plexus_sis_logo_color.png "The Plexus Groupe")](https://www.plexusgroupe.com/) # 2018 IRS employee benefit plan rates and limits: What you need to know 25 October 2017 [Mike Wilkening](https://blog.plexusgroupe.com/author/mike-wilkening) [News](https://blog.plexusgroupe.com/tag/news) The Internal Revenue Service recently announced relevant employer welfare plan rates and limits for 2018. The Patient-Centered Outcomes Research Institute (PCORI) fee, Flexible Spending Account (FSA) limit, Transportation Benefit limit, Transitional Reinsurance fee, and Health Savings Account (HSA) limit are all listed below. **PCORI Fee** For most 2018 plans, the PCORI fee is **$2.39** per covered life per year and will be indexed yearly to national health expenditures until it ends in 2019. As a reminder, for most 2017 plans, the PCORI fee is set at $2.26 per covered life per year. Assessed on both self-insured and fully insured health plans, the PCORI fee funds research relating to patient-centered outcomes for medical treatment. **Flexible Spending Account** The new FSA cap has been set at **$2,650**. This new limit applies to the plan year beginning on or after January 1, 2018. **Transportation Benefit** The Transportation Benefit limit increased for 2018 to **$260** per month, up from $255 in 2017. This refers generally to a parking benefit provided by employers. The commuter transit benefit remains separate from the parking benefit. **Transitional Reinsurance Fee** As a reminder, the Transitional Reinsurance fee was eliminated in 2017 and remains eliminated for 2018 plan years. **Health Savings Account** The IRS announced higher contribution limits for HSAs for both self-only and family coverage for 2018. The 2018 High-Deductible Health Plan (HDHP) limits also increased from 2017 levels. Please see the chart below for current and future HSA and HDHP limits. HDHP Limits **HSA Contributions** Self-Only: 2018: **$3,450**. | 2017: $3,400. Family: 2018: **$6,900**. | 2017: $6,750. **Out-of-Pocket Maximum** Self-Only: 2018: **$6,650**. | 2017: $6,550. Family: 2018: **$13,300**. | 2017: $13,100. **Minimum Deductible** Self-Only: 2018: **$1,350**. | 2017: $1,300. Family: 2018: **$2,700**. | 2017: $2,600. Relevant Fees and Limits **PCORI Fee** Plan year ends between October 1, 2017 and September 30, 2018: **$2.39**. Plan year ends between January 1, 2017 and September 30, 2017: $2.26 **Transitional Reinsurance Fee** 2018: **None**. 2017: None. **FSA Cap (healthcare)** 2018: **$2,650**. 2017: $2,600. **HSA Contribution Limit (self-only -- includes employer + employee)** 2018: **$3,450**. 2017: $3,400. **HSA Contribution Limit (family -- includes employer + employee)** 2018: **$6,900**. 2017: $6,750. **Transportation Benefit Limit** 2018: **$260 per month**. 2017: $255 per month. **Contact Us** If you would like more information or have questions regarding any of the content in today's alert, please contact a Plexus client service team representative in Deer Park, Ill. 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