IRS Plan Limits
Government regulations dictate how much employers and employees can contribute annually to qualified plans and IRAs. These are called Annual Plan Limits or Contribution Limits. Each year the IRS announces cost-of-living adjustments which govern whether these limits remain the same or are increased due to the relative change in the Consumer Price Index.
MAP Retirement is pleased to offer the following chart which illustrates the key annual limits – by year – for your convenient reference. We invite you to contact us to discuss your contribution strategy.
2026 Limits
| 2026 | 2025 | 2024 | 2023 | ||
| 401(k) and 403(b) Deferral Limit | $24,500 | $23,500 | $23,000 | $22,500 | |
| 457 Deferral Limit | $24,500 | $23,500 | $23,000 | $22,500 | |
| 401(k), 403(b), 457 Catch-up Contribution Limit | $8,000 | $7,500 | $7,500 | $7,500 | |
| - "Super" Catch-up Contribution for Persons Age 60 - 63 | $11,250 | $11,250 | n/a | n/a | |
| Highly Paid Individuals: FICA Wage (Box 3 of 2025 Form W-2) Amount Requiring 2026 Catch-up Contributions to be ROTH | TBD | $150,000 | n/a | n/a | |
| SIMPLE Deferral Limit | $17,000 | $16,500 | $16,000 | $15,500 | |
| SIMPLE Catch-up Contribution Limit | $4,000 | $3,500 | $3,500 | $3,500 | |
| Annual Compensation Limit | $360,000 | $350,000 | $345,000 | $330,000 | |
| Defined Benefit 415 Limit | $290,000 | $280,000 | $275,000 | $265,000 | |
| Defined Contribution 415 Limit | $72,000 | $70,000 | $69,000 | $66,000 | |
| Dollar Limit for HCEs | $160,000 | $160,000 | $155,000 | $150,000 | |
| Dollar Limit for Key Employee | $235,000 | $230,000 | $220,000 | $215,000 | |
| Social Security Taxable Wage Base | $184,500 | $176,100 | $168,600 | $160,200 |
