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ARTICLE · 30 JANUARY 2017

Employment And Benefits Advisory: 2017

As mentioned in prior advisories, the Departments of Labor, Health and Human Services and Treasury have taken the position that employers cannot reimburse employees for the cost of individual health insurance policies (whether on a pre-tax or after-tax basis).

United StatesEmployment and HR

Key 2017 Benefits Related Limits

2016 2017
Taxable wage base $118,500 $127,200
Compensation limit $265,000 $270,000
Section 415(b) limit $210,000 $215,000
Section 415(c) limit $53,000 $54,000
Section 402(g)/401(k) limit $18,000 $18,000
Catch-up contributions $6,000 $6,000
HCE threshold $120,000 $120,000
Officer (top heavy) threshold $170,000 $175,000
Health flexible spending account $2,550 $2,600

 

Health Savings Accounts 2016 2017
Individual contribution limit $3,350 $3,400
Family contribution limit $6,750 $6,750

New Relief for Small Employer Health Reimbursement Arrangements

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