Benefits HR law changes
| Effective | Where | Topic | Change | Who it covers | Source |
|---|---|---|---|---|---|
| 2026-12-07 | Federal (US) | Benefits | Transparency in Coverage final rules revise health plan price-disclosure files Revises machine-readable price files and adds phone access to pricing information. | Non-grandfathered group health plans and insurers | Source 1 Source 2 |
| 2027-01-01 | Federal (US) | Benefits | 2027 HSA limits: $4,500 self-only, $9,000 family; HDHP deductible minimum $1,750 IRS Rev. Proc. 2026-24 sets 2027 HSA contribution limits of $4,500 (self-only) and $9,000 (family). An HDHP needs a deductible of at least $1,750/$3,500 and out-of-pocket max no higher than $8,700/$17,400. Excepted benefit HRAs can offer up to $2,250. | Employers offering HSA-eligible health plans or excepted benefit HRAs | Source |
| 2027-01-01 | Federal (US) | Benefits | 2027 health FSA limit $3,500, commuter benefits $350/month, and other fringe limits (Rev. Proc. 2026-35) IRS Revenue Procedure 2026-35, announced Nov. 5, 2026 (IR-2026-133), sets 2027 health FSA salary-reduction limits at $3,500 (carryover up to $700 if the plan allows it). Monthly qualified transportation and parking exclusions each rise to $350. Educational assistance can exclude up to $5,400, adoption assistance up to $18,250, and QSEHRAs up to $6,700 (self-only) or $13,550 (family). | Employers offering cafeteria plans, commuter benefits, educational assistance, adoption assistance or QSEHRAs | Source 1 Source 2 |