| Calendar Year |
DB 415(b)(1)(A) |
DC 415(c)(1)(A) |
Maximum Deferral | Highly Compensated Definition Limits Under IRC 414(q) |
Annual Comp Limit 401(a)(17),404(l), 403(k)(3) (C) |
Taxable Wage Base | Key/Officer Limit | Excess Distribution Thereshold | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
401(k)& 402(g) (1) |
Over 50 Catch-up Contribution | 403(b) | SIMPLE |
SIMPLE Over 50 Catch-up Contribution |
457 | (1)(B) | (1)(C) | (1)(D) | |||||||
| 2025 | 280,000 | 70,000 | 23,500 | 7,500 | 23,500 | 16,000 | 3,500 | 23,500 | 160,000 | N/A | N/A | 350,000 | 176,100 | 230,000 | N/A |
| 2024 | 275,000 | 69,000 | 23,000 | 7,500 | 23,000 | 16,000 | 3,500 | 23,000 | 155,000 | N/A | N/A | 345,000 | 168,600 | 220,000 | N/A |
| 2023 | 265,000 | 66,000 | 22,500 | 7,500 | 22,500 | 15,500 | 3,500 | 22,500 | 150,000 | N/A | N/A | 330,000 | 160,200 | 215,000 | N/A |
| 2022 | 245,000 | 61,000 | 20,500 | 6,500 | 20,500 | 14,000 | 3,000 | 20,500 | 135,000 | N/A | N/A | 305,000 | 147,000 | 205,000 | N/A |
| 2021 | 230,000 | 58,000 | 19,500 | 6,500 | 19,500 | 13,500 | 3,000 | 19,500 | 130,000 | N/A | N/A | 290,000 | 142,800 | 185,000 | N/A |
| 2020 | 230,000 | 57,000 | 19,500 | 6,500 | 19,500 | 13,500 | 3,000 | 19,500 | 130,000 | N/A | N/A | 285,000 | 137,700 | 185,000 | N/A |
| 2019 | 225,000 | 56,000 | 19,000 | 6,000 | 19,000 | 13,000 | 3,000 | 19,000 | 125,000 | N/A | N/A | 280,000 | 132,900 | 180,000 | N/A |
| 2018 | 220,000 | 55,000 | 18,500 | 6,000 | 18,500 | 12,500 | 3,000 | 18,500 | 120,000 | N/A | N/A | 275,000 | 128,400** | 175,000 | N/A |
| 2017 | 215,000 | 54,000 | 18,000 | 6,000 | 18,000 | 12,500 | 3,000 | 18,000 | 120,000 | N/A | N/A | 270,000 | 127,200 | 175,000 | N/A |
| 2016 | 210,000 | 53,000 | 18,000 | 6,000 | 18,000 | 12,500 | 3,000 | 18,000 | 120,000 | N/A | N/A | 265,000 | 118,500 | 170,000 | N/A |
| 2015 | 210,000 | 53,000 | 18,000 | 6,000 | 18,000 | 12,500 | 3,000 | 18,000 | 120,000 | N/A | N/A | 265,000 | 118,500 | 170,000 | N/A |
| 2014 | 210,000 | 52,000 | 17,500 | 5,500 | 17,500 | 12,000 | 2,500 | 17,500 | 115,000 | N/A | N/A | 260,000 | 117,000 | 170,000 | N/A |
| 2013 | 205,000 | 51,000 | 17,500 | 5,500 | 17,500 | 12,000 | 2,500 | 17,500 | 115,000 | N/A | N/A | 255,000 | 113,700 | 165,000 | N/A |
| 2012 | 200,000 | 50,000 | 17,000 | 5,500 | 17,000 | 11,500 | 2,500 | 17,000 | 115,000 | N/A | N/A | 250,000 | 110,100 | 165,000 | N/A |
| 2011 | 195,000 | 49,000 | 16,500 | 5,500 | 16,500 | 11,500 | 2,500 | 16,500 | 110,000 | N/A | N/A | 245,000 | 106,800 | 155,000 | N/A |
| 2010 | 195,000 | 49,000 | 16,500 | 5,500 | 16,500 | 11,500 | 2,500 | 16,500 | 110,000 | N/A | N/A | 245,000 | 106,800 | 155,000 | N/A |
| 2009 | 195,000 | 49,000 | 16,500 | 5,500 | 16,500 | 11,500 | 2,500 | 16,500 | 110,000 | N/A | N/A | 245,000 | 106,800 | 160,000 | N/A |
| 2008 | 185,000 | 46,000 | 15,500 | 5,000 | 15,500 | 10,500 | 2,500 | 15,500 | 105,000 | N/A | N/A | 230,000 | 102,000 | 150,000 | N/A |
| 2007 | 180,000 | 45,000 | 15,500 | 5,000 | 15,000 | 10,500 | 2,500 | 15,500 | 100,000 | N/A | N/A | 225,000 | 97,500 | 145,000 | N/A |
| 2006 | 175,000 | 44,000 | 15,000 | 5,000 | 15,000 | 10,000 | 2,500 | 15,000 | 100,000 | N/A | N/A | 220,000 | 94,200 | 140,000 | N/A |
| 2005 | 170,000 | 42,000 | 14,000 | 4,000 | 14,000 | 10,000 | 2,000 | 14,000 | 95,000 | N/A | N/A | 210,000 | 90,000 | 135,000 | N/A |
| 2004 | 165,000 | 41,000 | 13,000 | 3,000 | 13,000 | 9,000 | 1,500 | 13,000 | 90,000 | N/A | N/A | 205,000 | 87,900 | 130,000 | N/A |
| 2003 | 160,000 | 40,000 | 12,000 | 2,000 | 12,000 | 8,000 | 1,000 | 12,000 | 90,000 | N/A | N/A | 200,000 | 87,000 | 130,000 | N/A |
| 2002 | 160,000 | 40,000* | 11,000 | 1,000 | 11,000 | 7,000 | 500 | 11,000 | 90,000 | N/A | N/A | 200,000 | 84,900 | 130,000 | N/A |
| 2001 | 140,000 | 35,000 | 10,500 | N/A | 10,500 | 6,500 | N/A | 8,500 | 85,000 | N/A | N/A | 170,000 | 80,400 | N/A | N/A |
| 2000 | 135,000 | 30,000 | 10,500 | 10,500 | 6,000 | 8,000 | 85,000 | N/A | N/A | 170,000 | 76,200 | N/A | |||
| 1999 | 130,000 | 30,000 | 10,000 | 10,000 | 6,000 | 8,000 | 80,000 | N/A | N/A | 160,000 | 72,600 | N/A | |||
| 1998 | 130,000 | 30,000 | 10,000 | 10,000 | 6,000 | 8,000 | 80,000 | N/A | N/A | 160,000 | 68,400 | N/A | |||
| 1997 | 125,000 | 30,000 | 9,500 | 9,500 | 6,000 | 7,500 | 80,000 | N/A | N/A | 160,000 | 65,400 | 160,000 | |||
| 1996 | 120,000 | 30,000 | 9,500 | 9,500 | N/A | 7,500 | 100,000 | 66,000 | 60,000 | 150,000 | 62,700 | 155,000 | |||
| 1995 | 120,000 | 30,000 | 9,240 | 9,500 | N/A | 7,500 | 100,000 | 66,000 | 60,000 | 150,000 | 61,200 | 150,00 | |||
| 1994 | 118,800 | 30,000 | 9,240 | 9,500 | N/A | 7,500 | 99,000 | 66,000 | 59,400 | 150,000 | 60,600 | 148,500 | |||
| 1993 | 115,641 | 30,000 | 8,994 | 9,500 | N/A | 7,500 | 96,368 | 64,245 | 57,820 | 235,840 | 57,600 | 144,551 | |||
| 1992 | 112,221 | 30,000 | 8,728 | 9,500 | N/A | 7,500 | 93,518 | 62,345 | 56,110 | 228,860 | 55,500 | 140,276 | |||
| 1991 | 108,963 | 30,000 | 8,475 | 9,500 | N/A | 7,500 | 90,803 | 60,535 | 54,482 | 222,220 | 53,400 | 136,204 | |||
| 1990 | 102,582 | 30,000 | 7,979 | 9,500 | N/A | 7,500 | 85,485 | 56,990 | 51,291 | 209,200 | 51,300 | 128,228 | |||
| 1989 | 98,064 | 30,000 | 7,627 | 9,500 | N/A | 7,500 | 81,720 | 54,480 | 49,032 | 200,000 | 48,000 | 122,580 | |||
| 1988 | 94,023 | 30,000 | 7,313 | N/A | 7,500 | 78,353 | 52,235 | 47,012 | 45,000 | 117,529 | |||||
| 1987 | 90,000 | 30,000 | 7,000 | N/A | 7,500 | 75,000 | 50,000 | 45,000 | 43,800 | 112,500 | |||||
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