The maximum amount that may be contributed to your HSA for any year is a certain amount established annually by the IRS. This amount depends on whether you have individual or family coverage under your qualified high-deductible health plan. The same annual contribution limit applies regardless of whether the contributions are made by an employee, an employer or both. You are allowed to make the full deductible HSA contribution for the year regardless of when you enroll in a high-deductible health plan as long as you maintain coverage under the high-deductible health plan for 12 months.