2027 Numbers Washington Employers Need: HSA, FSA, ACA, PFML, WA Cares

By Brandon Hoobler | 10/20/2026

Last reviewed: October 16, 2026. Written by Brandon Hoobler, licensed Washington insurance broker.

Most of the 2027 benefit numbers Washington employers need are out as of October 16, 2026. The HSA limit rises to $4,500 for self-only coverage, and the ACA affordability percentage rises to 10.22%. The Paid Family and Medical Leave premium rises to 1.2% of wages. The 2027 health FSA limit is not published yet, so the table shows the 2026 figure and labels it.

2027 numbers at a glance

Item	2027	2026
HSA contribution limit, self-only	$4,500	$4,400
HSA contribution limit, family	$9,000	$8,750
HSA catch-up, age 55 or older	$1,000	$1,000
HDHP minimum deductible (self-only / family)	$1,750 / $3,500	$1,700 / $3,400
HDHP out-of-pocket maximum (self-only / family)	$8,700 / $17,400	$8,500 / $17,000
Health FSA salary reduction limit	Not yet published	$3,400
Health FSA carryover maximum	Not yet published	$680
Excepted benefit HRA maximum	$2,250	$2,200
QSEHRA maximum (self-only / family)	Not yet published	$6,450 / $13,100
ACA affordability percentage	10.22%	9.96%
ACA out-of-pocket limit (self-only / family)	$12,000 / $24,000	$10,600 / $21,200
WA Paid Leave premium rate	1.2%	1.13%
WA Paid Leave split (employer / employee)	29.3% / 70.7%	28.57% / 71.43%
WA Paid Leave wage cap (Social Security base)	$192,300	$184,500
WA Cares premium	0.58% of gross wages (set in state law)	0.58% of gross wages

The HSA and HDHP figures apply to calendar year 2027. The affordability percentage, excepted benefit HRA and ACA out-of-pocket figures apply to plan years beginning in 2027.

HSA and HDHP limits

The IRS set the 2027 HSA and HDHP amounts in Revenue Procedure 2026-24. A plan must meet both the minimum deductible and the out-of-pocket ceiling to be HSA-qualified.

If your plan year does not start in January, check each figure against the right year before you print materials. Our HSA, FSA and HRA guide explains the accounts for employees, and our HRA, HSA and pre-tax plan services cover setup.

Health FSA: wait for the IRS

The 2027 health FSA limit was not published as of October 16, 2026. The IRS releases it with its annual inflation adjustments, usually in October. The 2026 figures came out on October 9, 2025, and the 2025 figures on October 22, 2024.

If your open enrollment runs before the release, tell employees the 2027 limit is pending. You can update the election form once the IRS publishes it.

HRA limits

The excepted benefit HRA limit is $2,250 for plan years beginning in 2027. The 2027 QSEHRA limits were not published as of this writing. They come out in the same IRS release as the health FSA limit. For 2026, they are $6,450 for self-only coverage and $13,100 for family coverage.

An individual coverage HRA has no federal minimum or maximum. You choose the amount. See our HRA overview for how each type works.

ACA affordability for 2027

The test looks at the employee’s cost for your lowest-cost self-only plan with minimum value. For plan years beginning in 2027, that cost must be no more than 10.22% of household income. That is up from 9.96% for 2026.

This test matters most if you average 50 or more full-time employees, including full-time equivalents. Our full-time eligibility calculator checks that count. Our ACA affordability calculator already uses both percentages.

For 2027, most non-grandfathered plans cannot set in-network out-of-pocket costs above $12,000 for one person or $24,000 for a family. Your ACA compliance and ACA reporting work should use the 2027 figures for 2027 plan years.

Washington Paid Family and Medical Leave

Washington’s Employment Security Department announced on October 16, 2026, that the premium rate will be 1.2% in 2027. Employers pay 29.3% of the total premium and employees pay 70.7%.

Premiums apply to gross wages up to the Social Security cap. The Social Security Administration has set that cap at $192,300 for 2027.

Employers that ESD classifies as having fewer than 50 employees do not have to pay the employer portion unless they opt to. They must still collect the employee premium, or pay it for employees. Use the 2026 rate and split for third and fourth quarter 2026 reports.

Here is an illustration with round numbers. For an employee who earns $50,000 in 2027, the total premium is $600 for the year. The employee pays $424.20 and the employer pays $175.80, unless the employer is classified as having fewer than 50 employees.

A new state law, Second Substitute House Bill 2345, also changes how premiums are divided between family and medical leave in 2027. It does not change the total split between employers and employees. See our Paid Family and Medical Leave page for employer duties.

WA Cares Fund

The WA Cares premium is 0.58% of an employee’s gross wages. Employees pay it through payroll. Employers are not required to pay a share, but may choose to cover some or all of it.

WA Cares premiums are not capped at the Social Security wage base. State law says the rate cannot exceed 0.58%, and any increase would take a change in law. Do not withhold from employees who give you an approved exemption letter. Our WA Cares page has the employer steps.

What to update before January 1

Payroll: new Paid Leave rate and split starting with first quarter 2027 wages.
HSA elections: 2027 limits in enrollment materials and payroll.
FSA elections: confirm the 2027 limit once the IRS publishes it.
Large employers: re-check employee contributions against 10.22%.
Employee notices: an open enrollment communication plan helps the numbers land.

Confirm payroll tax treatment with your CPA. For more state rules, see our Washington benefits compliance hub. If you want a second set of eyes on your 2027 setup, call (206) 653-9636 or contact us. The carrier pays us, so our help costs you nothing extra.

Frequently asked questions

When will the 2027 health FSA limit come out?

The IRS releases it with its annual inflation adjustments, usually in October. It had not been published as of October 16, 2026. The 2026 figures came out on October 9, 2025.

Do small Washington employers pay the Paid Leave employer share?

Not if ESD classifies the business as having fewer than 50 employees, unless the employer opts to pay. The employer must still collect and send in the employee share.

Is the WA Cares premium capped like Paid Leave?

No. WA Cares premiums apply to gross wages with no Social Security wage cap. Paid Leave premiums stop at the Social Security cap, which is $192,300 for 2027.

About the author

Written by Brandon Hoobler, founder of Washington Insurance Brokers and a licensed Washington insurance broker (WA OIC #824207, verify a license). He has worked in insurance since 2009 and helps Washington employers with 5 to 500 employees compare group benefits. Questions about your plan? Call (206) 653-9636.

Sources

Posted in Employee Benefits