Cost of Living Adjustments (COLAs) for 2015 & 2016
| 2015 | 2016 | |
| Section 125 Cafeteria Plans Heathcare Flexible Spending Accounts Day Care Flexible Spending Accounts ($2,500 for married couple filing separately) |
$2,550 $5,000 |
TBD TBD |
| Compensation Thresholds Highly Compensated Employees Key Employees |
$120,000 $170,000 |
TBD TBD |
| Section 132 Transportation Plans Qualified Parking Expenses Qualified Transit and Van Pooling Expenses |
$250/month $130/month |
TBD TBD |
| HSA Contribution Limits Self-Only High-Deductible Health Plan Family High-Deductible Health Plan |
$3,350 $6,650 |
$3,350 $6,750 |
| HSA Catch-Up Contributions (Age 55 or older) |
$1,000 | $1,000 |
| HDHP Minimum Deduction Individual Family |
$1,300 $2,600 |
$1,300 $2,600 |
| HDHP Maximum Out-of-Pocket Amounts (deductibles, co-payments and other amounts, but not premiums) Individual Family |
$6,450 $12,900 |
$6,550 $13,100 |
| Small Business Health Care Tax Credit Wage Level Tax Credit Phases Out Annual Wage to Qualify for “Eligible” Small Employer Credit |
$25,800 $51,600 |
TBD TBD |