Per Internal Revenue Service Revenue Procedure 2010-22, the maximum HSA contribution for 2013 is:



In addition, the minimum deductible will stay at $1,250 for single coverage and $2,500 for family coverage.

The maximum out-of-pocket employee expense, including deductibles, will be $6,250 for single coverage and $12,500 for family coverage.

Under 55 - Single $3250 - Family $6450
Over 55 - Single $4250 - Family $7450

Additional Medicare Tax on High Earners, Effective 2013

Effective for taxable years after December 31, 2012, the Medicare tax rate will increase 0.9% (for employee withholding only) from 1.45% to 2.35% on wages paid over $200,000. There is no employer match for the additional Medicare tax as there is with the regular Medicare tax.

An individual is liable for additional Medicare tax if the individual’s wages, other compensation, or self-employment income (together with that of his or her spouse if filing a joint return) exceed the threshold amount for the individual’s filing status:

Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000

An employee cannot request that the employer deduct and withhold Additional Medicare Tax on wages of $200,000 or less. However, an employee who anticipates liability for Additional Medicare Tax may submit a new Form W-4 requesting additional income tax withholding. An employee might request additional income tax withholding on wages not in excess of $200,000 if, for example, the employee is married and files a joint return and anticipates liability for Additional Medicare Tax because combined wages of the employee and his or her spouse will exceed $250,000.