2026

2025

Employee Deferral Limit [402(g)(1)]

$24,500 

$23,500

Catch-up Deferral Contribution Limits [414(v)(2)(B)(i)]

$8,000 

$7,500

Enhanced Catch-up Deferral for participants who are age 60-63 by the end of the year [1]

$11,250

$11,250

DC Annual Addition Limit [415(c)(1)(A)]

$72,000 

$70,000

Annual Compensation Cap [401(a)(17)]

$360,000 

$350,000

Taxable Wage Base 

$184,500

$176,100

DB Annual Limit [415(b)(1)(A)]

$290,000

$280,000

457(b) Contribution Limit [457(e)(15)]

$24,500

$23,500

HCE Threshold [414(q)(1)(B)]

$160,000

$160,000

SIMPLE 401(k) Limit [408(p)(2)(E)]

$17,000

$16,500

SIMPLE 401(k) Catch-up [414(v)(2)(B)(ii)]

$4,000

$3,500

Maximum ESOP Account Balance [409(o)(1)(C)(ii)]

$1,455,000

$1,415,000

ESOP 5-year Distribution Period Limit

$-

$280,000

Key Employee [416(i)(1)(A)(i)]

$235,000

$230,000

QLAC [1.401(a)(9)-6]

$210,000

$210,000