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 |