Annual Plan Limits
The following are the IRS released limits for 2026:
| Limit Type | 2026 | 2025 | 2024 | 2023 |
| Maximum DB Plan Benefit (IRC §415(b)) (applies to limitation years ending in indicated year) | $290,000 | $280,000 | $275,000 | $265,000 |
| Max DC Annual Addition (IRC §415(c)) (applies to limitation years ending in indicated year | $72,000 | $70,000 | $69,000 | $66,000 |
| Salary Deferral Limit (IRC §402(g)) | $24,500 | $23,500 | $23,000 | $22,500 |
| Catch-up Limit for 401(k), 403(b), 457 plans (applies to calendar year) | $8,000 | $7,500 | $7,500 | $7,500 |
| Catch-up Limit (age 60-63) for 401(k), 403(b), 457 plans (applies to calendar year) | $11,250 | $11,250 | ||
| HCE Compensation (applies to lookback years in indicated year) | $160,000 | $160,000 | $155,000 | $150,000 |
| Max Plan Compensation for Retirement Plan Purposes (IRC §401(a)(17)) (applies to plan years beginning in indicated year) | $360,000 | $350,000 | $345,000 | $330,000 |
| Key Employee: Officer | $235,000 | $230,000 | $220,000 | $215,000 |
| Key Employee: 1% Owner | $150,000 | $150,000 | $150,000 | $150,000 |
| Social Security Taxable Wage Base for OASDI Contributions | $184,500 | $176,100 | $168,600 | $160,200 |
| Highly Paid Individual Roth Catch-Up Compensation Limit (414(v)(7) | $150,000 | |||
| Starter 401(k) Deferral-only Arrangement Limit | $6,000 | $6,000 | $6,000 | |
| Starter 401(k) Deferral-only Catch-Up | $1,000 | $1,000 | $1,000 | |
| SIMPLE Salary Deferral Limit | $17,000 | $16,500 | $16,000 | $15,500 |
| SIMPLE Catch-up Limit | $4,000 | $3,500 | $3,500 | $3,500 |
| SIMPLE Catch-up Limit (age 60-63) | $5,250 | $5,250 | ||
| IRA Contribution Limit (IRC §219(b)(5)(A)) | $7,500 | $7,000 | $7,000 | $6,500 |
| IRA Catch-up Limit (IRC §219(b)(5)(B)(iii)) | $1,000 | $1,000 | $1,000 | |
| SEP Compensation Eligibility Threshold | $750 | $750 | $750 | $750 |