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2026 Cost of Living Adjustments

November 14, 2025

The Internal Revenue Service has announced the 2026 cost of living adjustments for employer benefit plan limits. These adjusted amounts may require updates to open enrollment materials, or supplements to open enrollment materials if they have already been published using 2025 or projected numbers. The adjusted amounts generally apply for plan years beginning in 2026, although some apply specifically to the 2026 calendar year. Please click for a printer-friendly version of the table below.

Employee Benefits Plan

Health Savings Accounts

Social Security

Social Security Retirement Age

To see how this applies in your situation, contact our Employee Benefits Practice Team.

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