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HDHP + HSA vs copay plan + general health FSA. Caps from Rev. Proc. 2026-24 (2027) and 2025-19 / 2025-32 (2026). Read the open-enrollment guide first. Quotes from your SBC, not a benefits-fair poster.
Quick answer: This calculator compares a high-deductible plan plus an HSA with a copay plan plus a general health FSA for the year you pick. Caps, HDHP tests, and the FSA limit are the IRS figures already printed on the page. Premiums and spending are yours.
Default 22% federal + 7.65% FICA. Add your state. Premiums are modeled pretax (section 125).
HDHP + HSA
Copay / PPO + health FSA
HSA cap
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Net cost = employee premium + patient share − employer HSA − tax saved on employee HSA (and on FSA dollars that actually pay claims). Unused FSA is a cost unless you toggle carryover. HSA leftover is an asset, not a cost. 2027 HSA / HDHP: Rev. Proc. 2026-24. 2026 health FSA $3,400 / $680 carryover: Rev. Proc. 2025-32. Paid sequence: HSA playbook. Triple-tax mechanics: primer.
What this means for you: the result is employee premium plus what you pay for care, minus employer HSA money and the tax savings the model allows. Unused FSA is a cost unless you turn carryover on. HSA money you do not spend stays an asset in this model. Confirm the summary of benefits.
The year toggle uses the 2026 and 2027 HSA and HDHP figures, and the 2026 FSA figure, already written on the page. This review did not change them.
The page treats unused FSA as a cost unless you toggle carryover. That matches a use-it-or-lose-it health FSA, not an HSA.
No. A year with high care can erase the premium savings. The page runs more than one spending year.
Educational, not financial advice. Page updated October 24, 2026 — no tax, limit, or rate figure was changed in this review.