Annual Plan Limits
2026-2017
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | |
| Compensation: | $360,000 | $350,000 | $345,000 | $330,000 | $305,000 | $290,000 | $285,000 | $280,000 | $275,000 | $270,000 |
| Limits on Defined Contribution Plans: | $72,000 | $70,000 | $69,000 | $66,000 | $61,000 | $58,000 | $57,000 | $56,000 | $55,000 | $54,000 |
| Limits on Defined Benefit Plans: | $290,000 | $280,000 | $275,000 | $265,000 | $245,000 | $230,000 | $230,000 | $225,000 | $220,000 | $215,000 |
| 401(k) Elective Deferrals: | $24,500 | $23,500 | $23,000 | $22,500 | $20,500 | $19,500 | $19,500 | $19,000 | $18,500 | $18,000 |
| 401(k) Catch-Up Deferrals: | $8,000 | $7,500 | $7,500 | $7,500 | $6,500 | $6,500 | $6,000 | $6,000 | $6,000 | $6,000 |
| “Highly Compensated” definition: | $160,000 | $160,000 | $155,000 | $150,000 | $135,000 | $130,000 | $130,000 | $125,000 | $120,000 | $120,000 |
| “Key Employee” definition Officer: | $235,000 | $230,000 | $220,000 | $215,000 | $200,000 | $185,000 | $185,000 | $180,000 | $175,000 | $175,000 |
| Social Security Wage Base: | $184,500 | $176,100 | $168,600 | $160,200 | $147,000 | $142,800 | $137,700 | $132,900 | $128,400 | $127,200 |
2016 – 2011
| 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | |
| Compensation: | $265.000 | $265,000 | $260,000 | $255,000 | $250,000 | $245,000 |
| Limits on Defined Contribution Plans: | $53,000 | $53,000 | $52,000 | $51,000 | $50,000 | $49,000 |
| Limits on Defined Benefit Plans: | $210,000 | $210,000 | $210,000 | $205,000 | $200,000 | $195,000 |
| 401(k) Elective Deferrals: | $18,000 | $18,000 | $17,500 | $17,500 | $17,000 | $16,500 |
| 401(k) Catch-Up Deferrals: | $6,000 | $6,000 | $5,500 | $5,500 | $5,500 | $5,500 |
| “Highly Compensated” definition: | $120,000 | $120,000 | $115,000 | $115,000 | $115,000 | $110,000 |
| “Key Employee” definition Officer: | $170,000 | $170,000 | $170,000 | $165,000 | $165,000 | $160,000 |
| Social Security Wage Base: | $118,500 | $118,500 | $117,000 | $113,700 | $110,100 | $106,800 |