For Employer-Sponsored Plans
Annual retirement contribution limits
| Contribution Limits | 2025 | 2026 |
| 401(k) / 403(b) / 457(b) elective deferrals | $23,500 | $24,500 |
| Catch-up contributions | $7,500 | $8,000 |
| Catch-up contribution — Age 60-63 | $11,250 | $11,250 |
| DC Plan combined annual contribution limit | $70,000 | $72,000 |
| Annual compensation limit | $350,000 | $360,000 |
| Highly compensated employee threshold | $160,000 | $160,000 |
| Top heavy key employee dollar limit | $230,000 | $235,000 |
| Mandatory Roth Catch-Up FICA Threshold* | $150,000 | ** |
| Social Security taxable wage base | $176,100 | $184,500 |
| SIMPLE Plan contribution limit | $16,500 | $17,000 |
| SIMPLE Plan catch-up | $3,500 | $4,000 |
| SIMPLE plan catch-up — Age 60-63 | $5,250 | $5,250 |
| Defined Benefit Annual Benefit Limit | $280,000 | $290,000 |
| IRA contribution limit | $7,000 | $7,500 |
| IRA catch-up | $1,000 | $1,100 |
*Catch-Up deferrals made by highly paid participants must be made on a Roth Basis. For 2026, this applies to participants with more than $150,000 of FICA wages in 2025.
**For 2026, the threshold is pending IRS release and will be updated when available.
Contribution Limits
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