On November 13, the Internal Revenue Service (IRS) announced new contribution limits for 401(k) plans in Notice 2025-67, and many plan limits are changing. These adjustments are calculated and released by the IRS each year.
There are several changes in many of the 2026 plan limits so be sure to view a detailed listing below:
PLAN LIMITS | 2026 | 2025 | 2024 |
|---|---|---|---|
401(k)/403(b) Deferrals | $24,500* | $23,500 | $23,000 |
401(k)/403(b) Catch Up | $8,000* | $7,500 | $7,500 |
| 401(k)/403(b) Catch Up – Ages 60-63** | $11,250 | $11,250 | $0 |
Roth Catch-up W-2 Wage Threshold (2025 look-back) | $150,000* | $0 | $0 |
Key Employee | $235,000* | $230,000 | $220,000 |
Highly Compensated Employee | $160,000 | $160,000 | $155,000 |
457 Deferrals | $24,500* | $23,500 | $23,000 |
IRA | $7,500* | $7,000 | $7,000 |
IRA Catch Up | $1,100* | $1,000 | $1,000 |
Defined Contribution | $72,000* | $70,000 | $69,000 |
Defined Benefit | $290,000* | $280,000 | $275,000 |
Includible Compensation | $360,000* | $350,000 | $345,000 |
Tax Credit ESOP Maximum Balance | $1,455,000* | $1,415,000 | $1,380,000 |
Social Security Taxable Wage Base | $184,500* | $176,100 | $168,600 |
SEP Min. Participation Threshold | $800* | $750 | $750 |
SEP Maximum Participation Threshold | $360,000* | $350,000 | $345,000 |
SIMPLE Deferrals | $17,000* | $16,500 | $16,000 |
SIMPLE Plan Catch Up | $4,000* | $3,500 | $3,500 |
Maximum Monthly Social Security | $4,152* | $4,018 | $3,822 |
HSA Individual Contribution | $4,400* | $4,300 | $4,150 |
HSA Family Contribution | $8,750* | $8,550 | $8,300 |
HSA Catch Up Contribution (ages 55+) | $1,000 | $1,000 | $1,000 |
HDHP Minimum Individual Deductible | $1,700* | $1,650 | $1,600 |
HDHP Minimum Family Deductible | $3,400* | $3,300 | $3,200 |
HDHP Out-of-Pocket Maximum - Self | $8,500* | $8,300 | $8,050 |
HDHP Out-of-Pocket Maximum - Family | $17,000* | $16,600 | $16,100 |
Monthly Transit/Van Pooling | $340* | $325 | $315 |
Monthly Qualified Parking | $340* | $325 | $315 |
FSA Medical Maximum Deferral | $3,400* | $3,300 | $3,200 |
Medical FSA Carryover | $680* | $660 | $640 |
FSA Dependent Care Max. Deferral | $7,500* | $5,000 | $5,000 |
| * Indicates a change from 2025 to 2026. **Under SECURE 2.0, a higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 as of December 31, 2026. | |||
Download the complete list of 2026 limitations for benefit plans (PDF).
This website uses cookies. By accepting the use of cookies, this message will close and you will receive the optimal website experience. For more information on our cookie policy, please visit our Privacy Policy.
