| Health Savings Account (HSA) | Flexible Spending Account (FSA) | |
|---|---|---|
| Account Ownership | Employee | Employer |
| 2026 Contribution Limits |
$4,400 (self-only) $8,750 for family
|
$3,400 for Health FSA $7,500 for DCFSA
|
| Account Portability | Yes, funds can still be accessed if you leave your employer. | No, the account ends when you leave your employer. |
| Eligibility | Must be enrolled in a HDHP | Must be enrolled in an employer-sponsored group health plan |
| Tax advantaged | Yes | Yes |
| Health plan type | Enrolled in a high-deductible health plan | Enrolled in a group health plan offered by the employer |
| Ability to invest | Yes | No |