Annual Limits
Annual Compensation and Contribution Limits for Qualified Retirement Plans
| 2026 | 2025 | 2024 | 2023 | |
|---|---|---|---|---|
| 401(k) and 403(b) Deferral Limit | $24,500.00 | $23,500.00 | $23,000.00 | $22,500.00 |
| 457 Deferral Limit | $24,500.00 | $23,500.00 | $23,000.00 | $22,500.00 |
| 401(k), 403(b), 457 Catch-up Contribution Limit* | $8,000.00 | $7,500.00 | $7,500.00 | $7,500.00 |
| 401(k), 403(b), 457 Super Catch-up Contribution Limit* | $11,250.00 | $11,250.00 | N/A | N/A |
| SIMPLE Deferral Limit | $17,000.00 | $16,500.00 | $16,000.00 | $15,500.00 |
| SIMPLE Catch-up Contribution Limit | $4,000.00 | $3,500.00 | $3,500.00 | $3,500.00 |
| Annual Compensation Limit | $360,000.00 | $350,000.00 | $345,000.00 | $330,000.00 |
| Defined Benefit 415 Limit | $290,000.00 | $280,000.00 | $275,000.00 | $265,000.00 |
| Defined Contribution 415 Limit | $72,000.00 | $70,000.00 | $69,000.00 | $66,000.00 |
| Dollar Limit for HCEs | $160,000.00 | $160,000.00 | $155,000.00 | $150,000.00 |
| Dollar Limit for Key Employee | $235,000.00 | $230,000.00 | $220,000.00 | $215,000.00 |
| Social Security Taxable Wage Base | $184,500.00 | $176,100.00 | $168,600.00 | $160,200.00 |
*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 ($8,000 in 2026) OR the super catch-up limit ($11,250 in 2026), but not both.