| Plan Limits | 2026 | 2025 |
|---|---|---|
| 401(k) Elective Deferral Limit | $24,500 | $23,500 |
| Catch-Up Contribution Limit* | $8,000 | $7,500 |
| Annual Defined Contribution Limit | $72,000 | $70,000 |
| Annual Compensation Limit | $360,000 | $350,000 |
| Annual Defined Benefit Limit | $290,000 | $280,000 |
| Highly Compensated Employee Dollar Limit | $160,000 | $160,000 |
| Key Employee Dollar Limit | $235,000 | $230,000 |
*Under a change made in SECURE 2.0, a higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 who participate in 401(k), 403(b), 457 and Thrift Savings plans. For 2025, this higher catch-up contribution limit is $11,250.
| Related Limits | 2026 | 2025 |
|---|---|---|
| 403(b)/457 Elective Deferral Limit | $24,500 | $23,500 |
| SIMPLE Employee Deferral Limit | $17,000 | $16,500 |
| SIMPLE Catch-Up Deferral Limit | $4,000 | $3,500 |
| SEP Minimum Compensation Limit | $800 | $TBA |
| SEP Annual Compensation Limit | $360,000 | $350,000 |
| Social Security Taxable Wage Base | $184,500 | $176,100 |
| Self-only HSA Contribution Limit | $4,400 | $4,300 |
| Family HSA Contribution Limit | $8,750 | $8,550 |
| HSA Catch-Up Contribution Limit | $1,000 | $1,000 |
| IRA Contribution Limit | $7,500 | $7,000 |
| IRA Catch-Up Contribution Limit | $1,100 | $1,000 |
The information provided is not intended to be a substitute for specific individualized tax planning or legal advice. We suggest that you consult with a qualified tax or legal professional.
ART # 827281-1