Annual Limits
Annual Compensation and Contribution Limits for Qualified Retirement Plans
| 2025 | 2024 | 2023 | 2022 | |
|---|---|---|---|---|
| 401(k) and 403(b) Deferral Limit | $23,500.00 | $23,000.00 | $22,500.00 | $20,500.00 |
| 457 Deferral Limit | $23,500.00 | $23,000.00 | $22,500.00 | $20,500.00 |
| 401(k), 403(b), 457 Catch-up Contribution Limit* | $7,500.00 | $7,500.00 | $7,500.00 | $6,500.00 |
| 401(k), 403(b), 457 Super Catch-up Contribution Limit* | $11,250.00 | N/A | N/A | N/A |
| SIMPLE Deferral Limit | $16,500.00 | $16,000.00 | $15,500.00 | $14,000.00 |
| SIMPLE Catch-up Contribution Limit | $3,500.00 | $3,500.00 | $3,500.00 | $3,000.00 |
| Annual Compensation Limit | $350,000.00 | $345,000.00 | $330,000.00 | $305,000.00 |
| Defined Benefit 415 Limit | $280,000.00 | $275,000.00 | $265,000.00 | $245,000.00 |
| Defined Contribution 415 Limit | $70,000.00 | $69,000.00 | $66,000.00 | $61,000.00 |
| Dollar Limit for HCEs | $160,000.00 | $155,000.00 | $150,000.00 | $135,000.00 |
| Dollar Limit for Key Employee | $230,000.00 | $220,000.00 | $215,000.00 | $200,000.00 |
| Social Security Taxable Wage Base | $176,100.00 | $168,600.00 | $160,200.00 | $147,000.00 |
*The Super Catch-Up is available to individuals aged 60, 61, 62, or 63. This is NOT in addition to the regular catch-up contribution. You can use either the regular catch-up limit ($7,500 in 2025) OR the super catch-up limit ($11,250 in 2025), but not both.