2026 IRS retirement
plan limits
Contribution, compensation, and testing thresholds for 401(k), 403(b), and defined benefit plans — updated annually when the IRS publishes new figures.
Compensation Limits
Thresholds that determine who is highly compensated and how much pay can be considered.
Maximum compensation considered
$360,000
+$10,000
Minimum — SEP eligibility
$800
+$50
Mandatory Roth catch-up threshold
TBD
Highly compensated employee
$160,000
unchanged
Key employee (officer)
$235,000
+$5,000
Key employee (1% owner)
$150,000
unchanged
Elective Deferral Limits
Maximum pre-tax or Roth contributions an employee can make per year.
401(k) / 403(b) / 457
$24,500
+$1,000
SIMPLE
$17,000
+$500
Starter 401(k)
$6,000
unchanged
Catch-Up Contribution Limits
Additional amounts for participants age 50 and older, including SECURE 2.0 super catch-up for ages 60–63.
401(k) / 403(b) / 457 — age 50+
$8,000
+$500
401(k) / 403(b) / 457 — age 60–63
$11,250
unchanged
SIMPLE — age 50+
$4,000
+$500
SIMPLE — age 60–63
$5,250
unchanged
Starter 401(k)
$1,100
+$100
Other Limits
Annual addition caps, defined benefit maximums, and the Social Security wage base.
415 limit — defined contribution
$72,000
+$2,000
415 limit — defined benefit
$290,000
+$10,000
Social Security wage base
$184,500
+$8,400
Pension-linked emergency savings account
$2,600
+$100
Short plan years: Some limits must be pro-rated for plan years shorter than 12 months. For example, a plan year running January 1 through September 30 would multiply the applicable limit by 9/12. Contact us if you need help calculating pro-rated limits for your plan.