The maximum contributions that can be made to health savings accounts in 2012 will rise slightly, the Internal Revenue Service said on May 16.

Under IRS Revenue Procedure 2011-32, the maximum contribution that can be made to an HSA in 2012 is $3,100 for employees with single coverage, up from $3,050 this year.

The maximum HSA contribution for those with family coverage will be $6,250, up from $6,150 this year.

The maximum out-of-pocket employee expense, including deductibles, will rise next year to $6,050 for single coverage, up from $5,950 this year. For family coverage, it will increase to $12,100 next year from $11,900 this year.

Increases in the HSA limits are tied to changes in the cost of living, However, the minimum deductible for a high-deductible health care plan to which HSAs must be linked will stay at $1,200 for single coverage and $2,400 for family coverage, the IRS said.

As of 2010, about 10 million people were enrolled in high-deductible health insurance plans to which HSAs must be linked, a 25 percent increase over 2009, according to America’s Health Insurance Plans. Enrollment figures for 2011 are expected to be released soon.