The IRS has released the Annual Plan Limitations for 2025 for defined contribution and defined benefit plans. 403(b), 457(b), & 401(k) elective deferral, catch-up and other key limits are listed below.
| 2026 Limits | 2025 Limits | |
|---|---|---|
| Employee Elective Deferrals to 403(b), 457(b) and 401(k) Plans | $24,500 | $23,500 |
| Catch-Up Contributions (Age 50 or older) to 403(b), 457(b) and 401(k) Plans | $8,000 | $7,500 |
| Catch-Up Contributions (Ages 60 – 63 in 2025) to 403(b), 457(b) and 401(k) Plans | $11,250 | $11,250 |
| Annual Addition Dollar Maximum (applies to Employer-paid 401(a), 403(b) and 401(k) Plans) | $72,000 | $70,000 |
| Defined Benefit Dollar Maximum | $290,000 | $280,000 |
| Highly Compensated Employee Threshold (applies mainly to 401(k) Plans) | $160,000 | $160,000 |
| Key Employee Threshold (applies mainly to 401(k) Plans) | $235,000 | $230,000 |
| Annual Compensation (applies to almost all retirement plans) | $360,000 | $350,000 |
| Annual IRA contribution | $7,500 | $7,000 |
| IRA catch-up contributions (age 50 and older; unchanged) | $1,100 | $1,000 |
| The Roth catch-up wage threshold for wages on which FICA taxes are paid (income level that determines whether catch- up contributions must be made as Roth.) | $150,000 | $145,000 |
| Health Savings Accounts (HSA) Contribution Limits | $4,400 Individuals // $8,750 Families | $4,300 Individuals // $8,550 Families |
| HSA Catch Up Contributions (age 55+) | $1,000 | $1,000 |
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