Retirement Plan Limits

Type of Limitation                                                        2025          2024     
Salary Deferral (402(g) Limit)
Catch-up Limit
Catch-up Limit (age 60-63)
Annual Compensation Limit (401(a)(17)) (applies to plan year beginning)
Highly Compensated Employees (414(q))
Maximum Defined Contribution Annual Addition (415 Limit)
Maximum Defined Benefit Plan Benefit (415 Limit)
Key Employee Officer Threshold
Key Employee 1% Owner Threshold
Income Subject to Social Security Tax
 $23,500           $23,000
    $7,500            $7,500
   $11,250
$350,000         $345,000
$160,000         $155,000
  $70,000           $69,000
$280,000          $275,000
$230,000          $220,000
$150,000          $150,000

$176,100         $168,600