Employee Benefits Handbook (2026)
The 2026 limit and the rules for each benefit your employer may offer, each linked to the IRS publication it comes from, with the calculator that turns it into your own number.
2026 limits at a glance
| Benefit | 2026 figure | Source | Calculator |
|---|---|---|---|
| HSA | $4,400 self-only, $8,750 family2026 contribution limit | Rev. Proc. 2025-19 | HSA contribution limit calculator |
| Health FSA | $3,4002026 salary reduction limit | Rev. Proc. 2025-32 | FSA calculator |
| Limited purpose FSA | $3,4002026 salary reduction limit | Rev. Proc. 2025-32 | HSA vs FSA eligibility checker |
| Dependent care FSA | $7,500 per year2026 exclusion limit | IRS Pub. 15-B | Dependent care FSA vs tax credit calculator |
| Commuter benefits | $340 transit, $340 parking2026 monthly limit | Rev. Proc. 2025-32 | Commuter benefits calculator |
| Tuition reimbursement | $5,250 per year2026 tax-free limit | IRS Pub. 15-B | Tuition reimbursement calculator |
Looking for which employers pay tuition, and how much? See the sourced database of companies that offer tuition reimbursement.
Every entry
- Health Savings Account (HSA)A health savings account is a tax-exempt account for medical expenses that you can contribute to only while you are covered by a high deductible health plan (HDHP) and have no other disqualifying health coverage.
- Health Flexible Spending Account (FSA)A health FSA lets employees be reimbursed for medical expenses.
- Limited Purpose FSA (LPFSA)A limited purpose FSA is a health FSA restricted to the coverage IRS Publication 969 allows alongside an HSA, such as dental and vision care, plus preventive care, so you can keep contributing to an HSA while you have one..
- Dependent Care FSA (DCFSA)A dependent care FSA is a dependent care assistance program: pay set aside before tax reimburses care for a qualifying child or dependent while you work, up to an annual exclusion limit..
- Commuter BenefitsCommuter benefits are qualified transportation fringe benefits: transit passes, vanpooling and qualified parking your employer provides or you pay for from pre-tax pay, excluded from wages up to a monthly limit..
- Tuition Reimbursement (Educational Assistance)Tuition reimbursement is employer-paid education.
Sources and date checked
Every number and rule on this page comes from the pages below, read on October 14, 2026. If a source changes, this page can be out of date until it is rechecked.
- Rev. Proc. 2025-19 (2026 HSA inflation adjustments)
Headline figures and definitions for: HSA.
- IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans (for 2025 returns, shows 2026 limits)
Headline figures and definitions for: HSA, Health FSA, Limited purpose FSA.
- Rev. Proc. 2025-32 (2026 inflation adjustments: tax brackets, standard deduction, section 125 and 132(f))
Headline figures and definitions for: Health FSA, Limited purpose FSA, Commuter benefits.
- IRS Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits
Headline figures and definitions for: Dependent care FSA, Commuter benefits, Tuition reimbursement.
Not tax advice. This page is general information built from IRS publications, not advice for your situation. Plan rules, state law and your own facts can change the answer. Confirm with your plan administrator or a tax professional before you act.