How much can be contributed to an ESA?

The most that can be contributed to an ESA is $2,500, or a lesser amount specified in the plan. This is not an annual limit, but the account maximum. ESAs are not available for highly compensated individuals. If the plan has an employer match, the match must be made on the ESA contributions up to the plan account maximum. The ESA contributions count against the employee's annual deferral limit.