For 2008, the contribution limit for an individual with self-only coverage under a qualifying high deductible health plan is $2,900. For an individual with family coverage, the limit is $5,800.
A qualifying high deductible health plan, for 2008, is defined as a health plan with an annual deductible greater than or equal to $1,100 for self-only coverage, or $2,200 for family coverage (unchanged from 2007). The limit on annual out-of-pocket expenses is $5,600 for self-only coverage, or $11,200 for family coverage.
The current limits and corresponding 2007 limits for self-only and family coverages are compared in the chart below.
| 2007 | 2008 | |
| Self-only coverage minimum deductible | $1,100 | $1,100 |
| Self-only coverage maximum out of pocket | $5,500 | $5,600 |
| Self-only coverage maximum HSA contribution | $2,850 | $2,900 |
| Family coverage minimum deductible | $2,200 | $2,200 |
| Family coverage maximum out of pocket | $11,000 | $11,000 |
| Family coverage maximum HSA contribution | $5,650 | $5,800 |
| Catch-Up Contributions (age 55 or older) | $800 | $900 |
