| Calendar Year | DB 415(b)(1)(A) | DC 415(c)(1)(A) | Maximum Deferral | Highly Compensated Definition Limits Under IRC 414(q) Prior Plan Year | Annual Compensation Limit 401(a)(17), 404(l), 408(k)(3)(C) | Key Employee a) 5% owner, or b) 1% owner w/ $150,000, or c) Officer w/ indexed pay | Taxable Wage Base Social Security Covered Comp Limit | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 401(k) & 402(g)(1) | Over 50 Catch-up 401(k), SARSEP, 457(b) | Catch-up Age 60–63 | Roth Catch-up Threshold (prior yr comp) | 403(b) | 457 | SIMPLE 401k/ SIMPLE IRA Max Deferral | SIMPLE 401k/ SIMPLE IRA Catch-up | SIMPLE 401k/ SIMPLE IRA Catch-up Age 60–63 | SIMPLE IRA ≤25 Employees Max Deferral | SIMPLE IRA ≤25 Employees Catch-up | Starter(k) Deferral Limit | Starter(k) Catch-up Limit | |||||||
| 2026 | $290,000 | $72,000 | $24,500 | $8,000 | $11,250 | $150,000 | $24,500 | $24,500 | $17,000 | $4,000 | $5,250 | $18,100 | $3,850 | $6,000 | $1,100 | $160,000 | $360,000 | $235,000 | $184,500 |
| 2025 | $280,000 | $70,000 | $23,500 | $7,500 | $11,250 | $145,000 | $23,500 | $23,500 | $16,500 | $3,500 | $5,250 | $17,600 | $3,850 | $6,000 | $1,000 | $160,000 | $350,000 | $230,000 | $176,100 |
| 2024 | $275,000 | $69,000 | $23,000 | $7,500 | N/A | — | $23,000 | $23,000 | $16,000 | $3,500 | — | — | — | $6,000 | $1,000 | $155,000 | $345,000 | $220,000 | $168,600 |
| 2023 | $265,000 | $66,000 | $22,500 | $7,500 | N/A | — | $22,500 | $22,500 | $15,500 | $3,500 | — | — | — | — | — | $150,000 | $330,000 | $215,000 | $160,200 |
| 2022 | $245,000 | $61,000 | $20,500 | $6,500 | N/A | — | $20,500 | $20,500 | $14,000 | $3,000 | — | — | — | — | — | $135,000 | $305,000 | $200,000 | $147,000 |
| 2021 | $230,000 | $58,000 | $19,500 | $6,500 | N/A | — | $19,500 | $19,500 | $13,500 | $3,000 | — | — | — | — | — | $130,000 | $290,000 | $185,000 | $142,800 |
| 2020 | $230,000 | $57,000 | $19,500 | $6,500 | N/A | — | $19,500 | $19,500 | $13,500 | $3,000 | — | — | — | — | — | $130,000 | $285,000 | $180,000 | $137,700 |
| 2019 | $225,000 | $56,000 | $19,000 | $6,000 | N/A | — | $19,000 | $19,000 | $13,000 | $3,000 | — | — | — | — | — | $125,000 | $280,000 | $180,000 | $132,900 |
| 2018 | $220,000 | $55,000 | $18,500 | $6,000 | N/A | — | $18,500 | $18,500 | $12,500 | $3,000 | — | — | — | — | — | $120,000 | $275,000 | $175,000 | $128,400 |
| 2017 | $215,000 | $54,000 | $18,000 | $6,000 | N/A | — | $18,000 | $18,000 | $12,500 | $3,000 | — | — | — | — | — | $120,000 | $270,000 | $175,000 | $127,200 |
| 2016 | $210,000 | $53,000 | $18,000 | $6,000 | N/A | — | $18,000 | $18,000 | $12,500 | $3,000 | — | — | — | — | — | $120,000 | $265,000 | $170,000 | $118,500 |
| 2015 | $210,000 | $53,000 | $18,000 | $6,000 | N/A | — | $18,000 | $18,000 | $12,500 | $3,000 | — | — | — | — | — | $120,000 | $265,000 | $170,000 | $118,500 |
| 2014 | $210,000 | $52,000 | $17,500 | $5,500 | N/A | — | $17,500 | $17,500 | $12,000 | $2,500 | — | — | — | — | — | $115,000 | $260,000 | $170,000 | $117,000 |
| 2013 | $205,000 | $51,000 | $17,500 | $5,500 | N/A | — | $17,500 | $17,500 | $12,000 | $2,500 | — | — | — | — | — | $115,000 | $255,000 | $165,000 | $113,700 |
| 2012 | $200,000 | $50,000 | $17,000 | $5,500 | N/A | — | $17,000 | $17,000 | $11,500 | $2,500 | — | — | — | — | — | $115,000 | $250,000 | $165,000 | $110,100 |
| 2011 | $195,000 | $49,000 | $16,500 | $5,500 | N/A | — | $16,500 | $16,500 | $11,500 | $2,500 | — | — | — | — | — | $110,000 | $245,000 | $160,000 | $106,800 |
| 2010 | $195,000 | $49,000 | $16,500 | $5,500 | N/A | — | $16,500 | $16,500 | $11,500 | $2,500 | — | — | — | — | — | $110,000 | $245,000 | $160,000 | $106,800 |
| 2009 | $195,000 | $49,000 | $16,500 | $5,500 | N/A | — | $16,500 | $16,500 | $11,500 | $2,500 | — | — | — | — | — | $110,000 | $245,000 | $160,000 | $106,800 |
| 2008 | $185,000 | $46,000 | $15,500 | $5,000 | N/A | — | $15,500 | $15,500 | $10,500 | $2,500 | — | — | — | — | — | $105,000 | $230,000 | $150,000 | $102,000 |
| 2007 | $180,000 | $45,000 | $15,500 | $5,000 | N/A | — | $15,500 | $15,500 | $10,500 | $2,500 | — | — | — | — | — | $100,000 | $225,000 | $145,000 | $97,500 |
| 2006 | $175,000 | $44,000 | $15,000 | $5,000 | N/A | — | $15,000 | $15,000 | $10,000 | $2,500 | — | — | — | — | — | $100,000 | $220,000 | $140,000 | $94,200 |
| 2005 | $170,000 | $42,000 | $14,000 | $4,000 | N/A | — | $14,000 | $14,000 | $10,000 | $2,000 | — | — | — | — | — | $95,000 | $210,000 | $135,000 | $90,000 |
| 2004 | $165,000 | $41,000 | $13,000 | $3,000 | N/A | — | $13,000 | $13,000 | $9,000 | $1,500 | — | — | — | — | — | $90,000 | $205,000 | $130,000 | $87,900 |
| 2003 | $160,000 | $40,000 | $12,000 | $2,000 | N/A | — | $12,000 | $12,000 | $8,000 | $1,000 | — | — | — | — | — | $90,000 | $200,000 | $130,000 | $87,000 |
| 2002 | $160,000 | $40,000* | $11,000 | $1,000 | N/A | — | $11,000 | $11,000 | $7,000 | $500 | — | — | — | — | — | $90,000 | $200,000 | — | $84,900 |
| 2001 | $140,000 | $35,000 | $10,500 | N/A | N/A | — | $10,500 | $8,500 | $6,500 | N/A | — | — | — | — | — | $85,000 | $170,000 | — | $80,400 |
| 2000 | $135,000 | $30,000 | $10,500 | — | N/A | — | $10,500 | $8,000 | $6,000 | — | — | — | — | — | — | $85,000 | $170,000 | — | $76,200 |
| 1999 | $130,000 | $30,000 | $10,000 | — | N/A | — | $10,000 | $8,000 | $6,000 | — | — | — | — | — | — | $80,000 | $160,000 | — | $72,600 |
| 1998 | $130,000 | $30,000 | $10,000 | — | N/A | — | $10,000 | $8,000 | $6,000 | — | — | — | — | — | — | $80,000 | $160,000 | — | $68,400 |
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