For additional information on Contribution Limits, see our 2025 COLA post here and our 2024 COLA post here

Plan Section & Contribution Limits 2025 2024 2023 2022
Maximum Defined Contribution Annual Additions (415(c)(1)(A) $70,000 $69,000 $66,000 $61,000
Salary Deferral 401(k)/403(b) Limit (402(g)) $23,500 $23,000 $22,500 $20,500
Catch-Up Limit - 401(k)/403(b)/457 (414(v)(2)(B)(i)) - Age 50 or Over $7,500 $7,500 $7,500 $6,500
Catch-Up Limit - 401(k)/403(b)/457 (414(v)(2)(E)(i)) - Age 60, 61, 62, or 63 $11,250 - - -
Roth Catch-Up Wage Threshold (If Catch-Up Must Be designated Roth) $145,000 $145,000 - -
Defined Benefit/Cash Balance Plan Limit - Annuity Limits (409(o)(1)(C)(ii)) $280,000 $275,000 $265,000 $245,000
SIMPLE Plan Elective Deferrals $16,500 $16,000 $15,500 $14,000
IRA Limits (Traditional and Roth) $7,500 $7,500 $6,500 $6,000

 

Plan Compensation & Other Limits 2025 2024 2023 2022
Maximum Compensation for Retirement Plan Purposes $350,000 $345,000 $330,000 $305,000
HCE Compensation Limit (414(q)(1)(B)) $160,000 $155,000 $150,000 $135,000
Key Employee Officer (416(i)(1)(A)(i)) $230,000 $220,000 $215,000 $200,000
Social Security Taxable Wage Base $176,100 $168,600 $160,200 $147,000