IRS Limits

Defined Benefit Plans

The lesser of the maximum dollar limitation for annual benefits 
under defined benefit plans under Internal Revenue Code (IRC) 
Section 415(b)(1)(A) or 100% of the participant's average 
compensation for his high 3 years.

Defined Contribution Plan 415 Dollar Limit

The lesser of the dollar limitation for annual additions under 
defined contribution plans under IRC Section 415(c)(1)(A) or 
100% of compensation.

401(k)/403(b)/Existing SARSEP Elective Deferral Limit

All elective deferrals (including designated Roth contributions) in 
a tax year made by a participant to 401(k), 403(b) tax deferred 
annuity, simplified employee pension, and SIMPLE retirement 
plans are aggregated under IRC Section 402(g).

457 Deferral Limits

The lesser of the limitation on vested contributions to 457 plans 
under IRC Section 457(e)(15) or 100% of includible 
compensation.

403(b) Limit, Including 15 Years of Service Catch-up

The maximum available 402(g) elective deferral limit plus the 
special catch-up election for employees participating in a 403(b) 
tax deferred annuity who have had at least 15 years of service 
with an educational organization, hospital, home health agency, 
health and welfare service agency, church or convention or 
association of churches.

Note: The additional 403(b) special catch-up of up to $3,000 
per year cannot exceed cumulatively $15,000 over the lifetime
of the 403(b) participant.

Special 457 Catch-up Limit

The special catch-up election for employees participating in an 
eligible 457 deferred compensation plan who have elected the 
special catch-up available in the three years prior to the year of 
normal retirement age. The annual additional amount available 
under a Special 457 Catch-up for an eligible participant is the 
lesser of (1) twice the current deferral limit, or (2) the sum of the 
current deferral limit plus the underutilized amount from prior 
years.

Note: The participant in a governmental 457(b) plan may make 
catch-up contributions in a year equal to the greater of (1) the 
amount permitted under the age 50+ Catch-up, or (2) the 
amount permitted under the Special 457 Catch-up.

Age 50+ Catch-up Limits (401(k), 403(b), and Governmental
457(b) Plans)

The special catch-up available under IRC Section 414(v) for 
individuals at least 50 years old to make eligible pre-
tax (and/or designated Roth) contributions to 401(k), 403(b), 
and governmental 457 plans.

Important note with respect to participants whose FICA wages
in the prior year paid by the employer sponsoring a 401(k),
403(b), or governmental 457(b) plan exceeded the dollar
amount under the "Roth catch-up Threshold": The Roth catch-up
wage threshold for the prior year which is used to determine
whether an individual's catch-up contribution to 401(k), 403(b), or
governmental 457 (b) plan must be designated as Roth
contributions in 2026.

*Participants who had more than $150,000 of FICA wages in 2025
will be required to make catch-up contributions as designated Roth
contributions in 2026.

$8,000

$150,000*

$7,500

$145,000

Increased Catch-up Limit for Participants Between Ages 
60-63 (401(k), 403(b), and Governmental 457(b) Plans)

The increased catch-up available under IRC Section 414(v) for 
individuals at least 60 years old and not more than 63 years old 
to make eligible pre-tax (and/or designated Roth) 
contributions to 401(k), 403(b), and governmental 457 plans.

Important note with respect to participants whose FICA wages
in the prior year paid by the employer sponsoring a 401(k),
403(b), or governmental 457(b) plan exceeded the dollar
amount under the "Roth catch-up Threshold": The Roth catch-up
wage threshold for the prior year which is used to determine
whether an individual's catch-up contribution to 401(k), 403(b), or
governmental 457 (b) plan must be designated as Roth
contributions in 2026.

*Participants who had more than $150,000 of FICA wages in 2025
will be required to make catch-up contributions as designated Roth
contributions in 2026.

$11,250

$150,000*

$11,250

$145,000

IRA Annual Contribution Limit

Total annual contributions may be made by individual, aggregating 
all traditional and Roth IRAs they own.

Note: Federal individual income tax filing status and adjusted gross 
income determine the deductibility of annual contributions to a 
traditional IRA and eligibility to contribute to a Roth IRA.

Age 50+ Catch-up Limit (IRAs)

The special catch-up available under IRC Section 219(b) for 
individuals at least 50 years old.

Definition of Key Employee

The compensation threshold used for determining key 
employees under IRC Section 416(i)(1)(A)(i).

Definition of Highly Compensated Employees

The compensation threshold used for determining highly 
compensated employees under IRC Section 414(q)(1)(B).

Compensation Limit

The annual limit of compensation that may be taken into account 
for contribution purposes in accordance with IRC Section 
401(a)(17).

The annual limit of compensation that may be taken into account 
for contribution purposes in accordance with IRC Section 
401(a)(17) (certain governmental plan participants who first 
became participants in that governmental plan before the 1996 
plan year).

$360,000

$535,000

$350,000

$520,000

Dollar Limit for Exception to the IRS Premature Distribution 
Penalty Tax for Domestic Abuse Victim Distributions

The annual dollar amount used for determining the aggregate 
amount available for a domestic abuse victim distribution from 
401(a) and 401(k) defined contribution plans, 403(b) plans, 
governmental 457(b) plans and traditional IRAs, other than 
defined contribution plans subject to spousal consent. The 
amount available cannot exceed the lesser of that year’s dollar 
amount or 50 percent of the participant’s vested account.

Adjusted Gross Income Limit for Saver’s Credit

The highest adjusted gross income (based on federal income 
tax filing status) taken into account for eligibility for the Saver’s 
Credit under IRC Section 25B.

$80,500 (joint)

$40,250 (single)

$60,375 (head 
of household)

$79,000 (joint)

$39,500 (single)

$59,250 (head 
of household)

Deferral Limit for SIMPLE Retirement Accounts

Annual contribution limit for employee deferrals to a SIMPLE 
retirement plan described in IRC Section 408(p)(2) or 
401(k)(11).

Age 50+ Catch-up Limit for SIMPLE Retirement Accounts

The special catch-up available for individuals who are at least 50 
years old and make eligible pre-tax contributions to a 
SIMPLE plan described in IRC Section 408(p)(2) or 401(k)(11).

Increased Catch-up Limit for Participants Between Ages 
60-63 (SIMPLE Retirement Accounts)

The increased catch-up available under IRC Section 414(v) for 
individuals at least 60 years old and not more than 63 years old 
to make eligible pre-tax (and/or designated Roth in the 
case of a SIMPLE 401(k) plan) contributions to a SIMPLE plan 
described in IRC Section 408(p)(2) or 401(k)(11)).

Compensation for SEPs

Compensation taken into account to determine eligibility for 
simplified employee pensions (SEPs).

HSA Contribution Limit

The annual dollar limit on deductions under IRC Section 
223(b)(2) under a high deductible health plan.

$4,400 (self-
only coverage)

$8,750 (family 
coverage)

$4,300 (self-
only coverage)

$8,550 (family 
coverage)

HSA Contribution Limit Including Age 55+ Catch-up

The maximum annual HSA contribution limit plus the $1,000 
catch-up under IRC Section 223(b)(3) for individuals at least 55 
years old.

$5,400 (self-
only coverage)

$9,750 (family 
coverage)

$5,300 (self-
only coverage)

$9,550 (family 
coverage)

Taxable Wage Base

Maximum amount of earnings subject to payroll tax.