IRS Updates to HSA, 403(b) and 457(b)
Each year, the IRS releases updates to the maximum contribution rates to several accounts
including the Health Savings Account (HSA), voluntary 403(b), and voluntary 457(b).
Below is a high level overview of the updated contributions and how you can update
your maximum to adjust for calendar year 2026.
Want your contributions to start with the first paycheck of 2026?
- Start/change your contributions as of December 14, 2025 (pays out on January 9, 2026).
- Submit forms by 5:00pm AKDT on Friday, December 19, 2025.
- Forms submitted after December 19th will not be entered until the following pay period (pays out on January 23, 2026).
- You can start, stop, and change any of these benefits at anytime.
Health Savings Account (HSA) - Must be enrolled in a qualified health plan. At UA, the HDHP is our qualified health plan.
- Individual maximum contributions: $4,400 (increase of $100)
- Family maximum contributions: $8,750 (increase of $200)
- Age 55 catch-up: $1,000 on top of the base individual or family maximum (no increase in the catch-up amount from calendar year 2025)
- How to update: Complete the HSA form located here. Remember, you can start, stop, or change the HSA at any time!
Voluntary 403(b) - Available in both tax-deferred annuity and roth. Total contribution for both accounts cannot exceed the maximum for the calendar year.
- Under 50: $24,500 (increase of $1,000)
- Age 50 catch-up: $32,500 (increase of $1,000)
- Age 60-63 catch-up: $35,750 (increase of $1,000) - must be age 60, 61, 62 or 63 as of December 31, 2026 to qualify for this catch-up
- How to update: Complete the 403(b) form located here. Remember, you can start, stop, or change the voluntary 403(b) at any time!
Voluntary 457(b) - Executive employees only. Must be scheduled to contribute the maximum amount to the voluntary 403(b) including any age-based catch-ups.
- Under 50: $24,500 (increase of $1,000)
- Age 50 catch-up: $32,500 (increase of $1,000)
- Age 60-63 catch-up: $35,750 (increase of $1,000) - must be age 60, 61, 62 or 63 as of December 31, 2026 to qualify for this catch-up
- How to update: Complete the 457(b) form located here. Remember, you can start, stop, or change the voluntary 457(b) at any time!
A note about Secure 2.0 - The University of 亚色影库 is not subject to Provision 603 of Secure 2.0. 鈥婣ccording to IRS guidance on the subject in , employees who did not receive FICA-eligible wages during the preceding calendar year are not subject to the provision. The University is considered a State and political subdivision and employees of the University do not receive FICA-eligible wages. As such, age-based catch-ups can continue to be made on a pre-tax basis.
Emailed via benefits newsletter on 11/18/2025.
Published via UA News on 11/21/2025.
Contact Benefits: (907) 450-8242 | ua-benefits@alaska.edu | schedule one-on-one time