Year | Dollar Limits | Taxable Wage Base | HCE Threshold 414(q)(1)(B) | Key Employee 416(i)(1)(A)(i) |
Annual Compensation Limit 401(a)(17) | Maximum Deferral | |||||
DB Limits 415(b)(1)(A) | DC Limits 415(c)(1)(A) | Elective 401(k) / 403(b) / 402(g)(1) | Age
50+ Catch-up 414(v)(2)(B)(i) |
SIMPLE 408(p)(2)(E) |
SIMPLE Age 50+ Catch-up 414(v)(2)(B)(ii) |
457 Elective 457(e)(15) | |||||
2024 | 275,000 | 69,000 | 168,600 | 155,000 | 220,000 | 345,000 | 23,000 | 7,500 | 16,000 | 3,500 | 23,000 |
2023 | 265,000 | 66,000 | 160,200 | 150,000 | 215,000 | 330,000 | 22,500 | 7,500 | 15,500 | 3,500 | 22,500 |
2022 | 245,000 | 61,000 | 147,000 | 135,000 | 200,000 | 305,000 | 20,500 | 6,500 | 14,000 | 3,000 | 20,500 |
2021 | 230,000 | 58,000 | 142,800 | 130,000 | 185,000 | 290,000 | 19,500 | 6,500 | 13,500 | 3,000 | 19,500 |
2020 | 230,000 | 57,000 | 137,700 | 130,000 | 185,000 | 285,000 | 19,500 | 6,500 | 13,500 | 3,000 | 19,500 |
2019 | 225,000 | 56,000 | 132,900 | 125,000 | 180,000 | 280,000 | 19,000 | 6,000 | 13,000 | 3,000 | 19,000 |
2018 | 220,000 | 55,000 | 128,400 | 120,000 | 175,000 | 275,000 | 18,500 | 6,000 | 12,500 | 3,000 | 18,500 |
2017 | 215,000 | 54,000 | 127,200 | 120,000 | 175,000 | 270,000 | 18,000 | 6,000 | 12,500 | 3,000 | 18,000 |
2016 | 210,000 | 53,000 | 118,500 | 120,000 | 170,000 | 265,000 | 18,000 | 6,000 | 12,500 | 3,000 | 18,000 |
2015 | 210,000 | 53,000 | 118,500 | 120,000 | 170,000 | 265,000 | 18,000 | 6,000 | 12,500 | 3,000 | 18,000 |
2014 | 210,000 | 52,000 | 117,000 | 115,000 | 170,000 | 260,000 | 17,500 | 5,500 | 12,000 | 2,500 | 17,500 |
2013 | 205,000 | 51,000 | 113,700 | 115,000 | 165,000 | 255,000 | 17,500 | 5,500 | 12,000 | 2,500 | 17,500 |
2012 | 200,000 | 50,000 | 110,100 | 115,000 | 165,000 | 250,000 | 17,000 | 5,500 | 11,500 | 2,500 | 17,000 |
2011 | 195,000 | 49,000 | 106,800 | 110,000 | 160,000 | 245,000 | 16,500 | 5,500 | 11,500 | 2,500 | 16,500 |
2010 | 195,000 | 49,000 | 106,800 | 110,000 | 160,000 | 245,000 | 16,500 | 5,500 | 11,500 | 2,500 | 16,500 |
2009 | 195,000 | 49,000 | 106,800 | 110,000 | 160,000 | 245,000 | 16,500 | 5,500 | 11,500 | 2,500 | 16,500 |
2008 | 185,000 | 46,000 | 102,000 | 105,000 | 150,000 | 230,000 | 15,500 | 5,000 | 10,500 | 2,500 | 15,500 |
2007 | 180,000 | 45,000 | 97,500 | 100,000 | 145,000 | 225,000 | 15,500 | 5,000 | 10,500 | 2,500 | 15,500 |
2006 | 175,000 | 44,000 | 94,200 | 100,000 | 140,000 | 220,000 | 15,000 | 5,000 | 10,000 | 2,500 | 15,000 |
2005 | 170,000 | 42,000 | 90,000 | 95,000 | 135,000 | 210,000 | 14,000 | 4,000 | 10,000 | 2,000 | 14,000 |
2004 | 165,000 | 41,000 | 87,900 | 90,000 | 130,000 | 205,000 | 13,000 | 3,000 | 9,000 | 1,500 | 13,000 |
2003 | 160,000 | 40,000 | 87,000 | 90,000 | 130,000 | 200,000 | 12,000 | 2,000 | 8,000 | 1,000 | 12,000 |
2002 | 160,000 | 40,000 | 84,900 | 90,000 | 130,000 | 200,000 | 11,000 | 1,000 | 7,000 | 500 | 11,000 |
2001 | 140,000 | 35,000 | 80,400 | 85,000 | 70,000 | 170,000 | 10,500 | 6,500 | 8,500 | ||
2000 | 135,000 | 30,000 | 76,200 | 85,000 | 67,500 | 170,000 | 10,500 | 6,000 | 8,000 | ||
1999 | 130,000 | 30,000 | 72,600 | 80,000 | 65,000 | 160,000 | 10,000 | 6,000 | 8,000 | ||
1998 | 130,000 | 30,000 | 68,400 | 80,000 | 65,000 | 160,000 | 10,000 | 6,000 | 8,000 | ||
1997 | 125,000 | 30,000 | 65,400 | 80,000 | 62,500 | 160,000 | 9,500 | 6,000 | 7,500 | ||
1996 | 120,000 | 30,000 | 62,700 | 100,000 | 60,000 | 150,000 | 9,500 | 7,500 | |||
1995 | 120,000 | 30,000 | 61,200 | 100,000 | 60,000 | 150,000 | 9,500 | 7,500 | |||
1994 | 118,800 | 30,000 | 60,600 | 99,000 | 59,400 | 150,000 | 9,500 | 7,500 | |||
1993 | 115,641 | 30,000 | 57,600 | 96,368 | 57,821 | 235,840 | 9,500 | 7,500 | |||
1992 | 112,221 | 30,000 | 55,500 | 93,518 | 56,111 | 228,860 | 9,500 | 7,500 | |||
1991 | 108,963 | 30,000 | 53,400 | 90,803 | 54,482 | 222,220 | 9,500 | 7,500 | |||
1990 | 102,582 | 30,000 | 51,300 | 85,485 | 51,291 | 209,200 | 9,500 | 7,500 | |||
1989 | 98,064 | 30,000 | 48,000 | 81,720 | 49,032 | 200,000 | 9,500 | 7,500 | |||
1988 | 94,023 | 30,000 | 45,000 | 78,353 | 47,012 | 7,500 | |||||
1987 | 90,000 | 30,000 | 43,800 | 75,000 | 45,000 | 7,500 |