HR Brief — July 2026

NEWS BRIEF
KEEPING YOU INFORMED. KEEPING YOU UP TO DATE.

July 2026

HSA/HDHP Limits Will Increase for 2027

The IRS recently released Revenue Procedure 2026-24 to provide inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) for 2027. The IRS is required to publish these limits by June 1 of each year.

BRIEF AT A GLANCE

• The maximum HSA contribution limit
• The minimum deductible amount for HDHPs
• The maximum out-of-pocket expense limit for HDHPs

HSA Limits

These limits vary based on whether an individual has self-only or family coverage under an HDHP. Eligible individuals with self-only HDHP coverage will be able to contribute $4,500 to their HSAs for 2027, up from $4,400 for 2026. Eligible individuals with family HDHP coverage will be able to contribute $9,000 to their HSAs for 2027, up from $8,750 for 2026. Individuals age 55 and older may make an additional $1,000 “catch-up” contribution to their HSAs.

HDHP Limits

The minimum deductible for HDHPs increases to $1,750 for self-only coverage and $3,500 for family coverage in 2027 (up from $1,700 for self-only coverage and $3,400 for family coverage in 2026). The HDHP maximum out-of-pocket expense limit increases to $8,700 for self-only coverage and $17,400 for family coverage for 2027 (up from $8,500 for self-only coverage and $17,000 for family coverage for 2026).

Employer Action Steps

Employers sponsoring HDHPs should review their plans’ cost-sharing limits (i.e., the minimum deductible amount and maximum out-of-pocket expense limit) when preparing for the plan year beginning in 2027. Also, employers that allow team members to make pre-tax HSA contributions should update their plan communications to reflect the increased contribution limits.

EEOC Publishes New National Enforcement Plan

July 2026

On June 4, the U.S. Equal Employment Opportunity Commission (EEOC) released a National Enforcement Plan (NEP) for fiscal years (FYs) 2025-29. The NEP replaces the agency’s Strategic Enforcement Plan for FYs 2024-28.

Key Changes

The NEP took effect immediately and established a set of principles and substantive enforcement priorities that will govern agency activities through FY 2029. Here are key changes:

• Deprioritization of disparate impact claims
• Diversity, equity and inclusion (DEI) programs as an enforcement target
• Prioritization of the executive branch and administration objectives

What to Know

The new NEP represents a meaningful reorientation of EEOC enforcement priorities. Employers may consider focusing on the following areas:

• Review existing DEI programs. Employers should work with legal counsel to evaluate whether existing DEI initiatives comply with Title VII under the EEOC’s enforcement posture.
• Audit job advertising and candidate screening. Job postings that solicit “diverse candidates” or use language that filters applicants by race, sex or national origin may draw scrutiny under the NEP.
• Revisit compensation structures. Executive bonuses or other compensation tied to race- or sex-based demographic goals are identified as enforcement targets.
• Assess religious accommodation practices. The NEP signals continued focus on employers’ obligations to provide religious accommodations and rights to express sincerely held religious beliefs in the workplace.
• Comply with all federal antidiscrimination laws. Employers are required to comply with Title VII, the ADA, the ADEA, the EPA, the PWFA and all other laws within the EEOC’s jurisdiction. The change in priorities does not diminish liability for violations of these laws.

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This News Brief document is not intended to be exhaustive, nor should any discussion or opinion be construed as legal advice. Readers should contact legal counsel for appropriate advice. © Zywave, Inc., The Holt Group LLC All rights reserved. All images are from Google Images and Story Blocks. Revised 2026