On November 10, 2021, the Internal Revenue Service issued Revenue Procedure 2021-45 that sets forth various 2022 tax-related limits that have been adjusted for inflation. The table below identifies updates to the 2022 health and fringe benefit plan limits addressed in the notice:
| Benefit | 2021 | 2022 |
| >Maximum Annual Employee Contribution to a Health Flexible Spending Account (Health FSA) | $2,750 | $2,850 |
| Health FSA Carryover Limit | $550 | $570 |
| Adoption Assistance Programs | $14,440 | $14,890 |
| Maximum Annual Employer Contribution to Qualified Small Employer HRA (QSEHRA) | $5,300 (self-only coverage) $10,700 (family coverage) |
$5,450 (self-only coverage) $11,050 (family coverage) |
| Maximum Monthly Benefit for Qualified Transit Passes, Van Pool Services, and Qualified Parking | $270 | $280 |
