IRS Announces 2026 HSA, HDHP Limits

Employees will be able to save an additional $100 annually in their health savings accounts (HSAs) next year.

The annual limit on HSA contributions for self-only coverage in 2026 will be $4,400, a 2.3% increase from the $4,300 limit in 2025, the IRS announced. For family coverage, the HSA contribution limit will jump to $8,750 in 2026, up 2.4% from $8,550 in 2025.

The figures met estimates from analysts. Although the jump is welcome news for employees, the past two years have seen smaller rises in contribution limits due to stabilizing inflation. 

Meanwhile, for 2026, a high-deductible health plan (HDHP) must have a deductible of at least $1,700 for self-only coverage, up from $1,650 in 2025, or $3,400 for family coverage, up from $3,300 in 2025, the IRS noted. Annual out-of-pocket expense maximums (deductibles, co-payments, and other amounts, but not premiums) cannot exceed $8,500 for self-only coverage in 2026, up from $8,300 in 2025, or $17,000 for family coverage, up from $16,600 in 2025. 

The IRS also announced that the excepted-benefit health reimbursement arrangement limit will be $2,200 in 2026, up from $2,150 in 2025. All limits will take effect Jan. 1, 2026.

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Don’t Toss That Form 300a Yet!

Don’t toss that 2024 Form 300a, Annual Summary of Work-Related Injuries and Illnesses! While April 30, 2025, was the last day California employers needed to post the previous year’s summary of work-related injuries and illnesses, employers still must retain their 2024 Form 300, Form 300a and Forms 301 for five years following the end of the calendar year these records cover. So, employers can toss any pre-2019 records.

Every year, from February 1 to April 30, California employers must post their annual summary of work-related injuries and illnesses that occurred during the previous calendar year in a visible and easily accessible area at each worksite — even if no workplace injuries occurred. Employers also must record all job-related injuries and illnesses on the Form 300, Log of Work-Related Injuries and Illnesses as well as record the incident on the Form 301, Injury and Illness Incident Report.

On May 1, employers can take down their Form 300a, but they can’t just file and forget about it. During the five-year recordkeeping period, employers must update their Form 300 with any newly discovered recordable injuries and illnesses.

Even if employers electronically report their Form 300a data to the federal Occupational Safety and Health Administration (OSHA), they still must keep and maintain their Form 300, Form 300A and Forms 301 for five years.

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USCIS Releases New Version of Form I-9

The U.S. Citizenship and Immigration Services (USCIS) has released a revised Form I-9, dated 01/20/25 and valid through May 31, 2027. While updates are minimal, they reflect statutory language changes and an updated Department of Homeland Security (DHS) Privacy Notice. Employers can begin using the new form now.

Specifically, the new Form I-9 changes include:

• The fourth checkbox in Section 1 has been renamed to “An alien authorized to work” (previously “A noncitizen authorized to work”).

• Two List B documents in the Lists of Acceptable Documents now have revised descriptions.

• Instructions now include clearer statutory language plus a revised privacy notice.

Prior editions of the Form I-9 remain valid until their respective expiration dates — as both versions have a revision date of 08/01/23:

One has an expiration date of May 31, 2027.

• The second (typically used in electronic systems) expires on July 31, 2026. Employers using this version must update their form to the version with a 05/31/2027 expiration date by that time.

Employers can use any of the three valid Forms I-9 until their respective expiration dates. Keep in mind, employers using E-Verify should train their HR staff on these updates. These small updates are a timely reminder to double-check I-9 compliance and prepare for potential audits.

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