IRS Limits on Employee Contributions to Retirement Plans
Deferrals – 401(k), 403(b), 457(b), SARSEP
$24,500
$23,500
$23,000
Catch-up – 401(k), 403(b), 457(b), SARSEP
8,000
7,500
7,500
Catch-up (ages 60-63) – 401(k), 403(b), Gov’t 457(b)
11,250
11,250
–
Deferrals – SIMPLE
17,000
16,500
16,000
Catch-up – SIMPLE
4,000
3,500
3,500
Catch-up (ages 60-63) – SIMPLE
5,250
5,250
–
Deferrals – Starter(k)
6,000
6,000
6,000
Catch-up – Starter(k)
1,100
1,000
1,000
Pension-Linked Emergency Savings Account (PLESA)
2,600
2,500
–
IRS Limits on Benefits & Employer Contributions
Defined Contribution – Annual Additions (“415 Limit”)
$ 72,000
$ 70,000
$ 69,000
Defined Benefit – Annual Benefit (“415 Limit”)
290,000
280,000
275,000
IRS Limits on Compensation
Annual Compensation
$360,000
$350,000
$345,000
Highly Compensated Employee (“HCE”)
160,000
160,000
155,000
Key Employee-Officer
235,000
230,000
220,000
Highly Paid Individual (“HPI”)
150,000
145,000
Qualifying Longevity Annuity Contract (QLAC)
210,000
210,000
200,000
Social Security Taxable Wage Base
184,500
176,100
168,600
* HPI determination for 2026 is based on FICA wages earned in 2025. HPIs in 2026 are individuals with 2025 FICA wages exceeding $150,000.
