| Year | DB 415 Limit | DC 415 | 401(k) & 403(b) Deferral | Age 50 401(k)/403(b) Catch Up | Age 60-63 401(k)/403(b) Catch-Up | Simple Contribution | SIMPLE Over 50 Catch-up Contribution | 457 Limit | HCE Limit | Plan Compensation Limit |
|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | 290,000 | 72,000 | 24,500 | 8,000 | 11,250 | 17,000 | 4,000 | 24,500 | 160,000 | 360,000 |
| 2025 | 280,000 | 70,000 | 23,500 | 7,500 | 11,250 | 16,500 | 3,500 | 23,500 | 160,000 | 350,000 |
| 2024 | 275,000 | 69,000 | 23,000 | 7,500 | 16,000 | 3,500 | 23,000 | 155,000 | 345,000 | |
| 2023 | 265,000 | 66,000 | 22,500 | 7,500 | 15,500 | 3,500 | 22,500 | 150,000 | 330,000 | |
| 2022 | 245,000 | 61,000 | 20,500 | 6,500 | 14,000 | 3,000 | 20,500 | 135,000 | 305,000 | |
| 2021 | 230,000 | 58,000 | 19,500 | 6,500 | 13,500 | 3,000 | 19,500 | 130,000 | 290,000 | |
| 2020 | 230,000 | 57,000 | 19,500 | 6,500 | 13,500 | 3,000 | 19,500 | 130,000 | 285,000 | |
| 2019 | 225,000 | 56,000 | 19,000 | 6,000 | 13,000 | 3,000 | 19,000 | 125,000 | 280,000 | |
| 2018 | 220,000 | 55,000 | 18,500 | 6,000 | 12,500 | 3,000 | 18,500 | 120,000 | 275,000 | |
| 2017 | 215,000 | 54,000 | 18,000 | 6,000 | 12,500 | 3,000 | 18,000 | 120,000 | 270,000 | |
| 2016 | 210,000 | 53,000 | 18,000 | 6,000 | 12,500 | 3,000 | 18,000 | 120,000 | 265,000 | |
| 2015 | 210,000 | 53,000 | 18,000 | 6,000 | 12,500 | 3,000 | 18,000 | 120,000 | 265,000 | |
| 2014 | 210,000 | 52,000 | 17,500 | 5,500 | 12,000 | 2,500 | 17,500 | 115,000 | 260,000 | |
| 2013 | 205,000 | 51,000 | 17,500 | 5,500 | 12,000 | 2,500 | 17,500 | 115,000 | 255,000 | |
| 2012 | 200,000 | 50,000 | 17,000 | 5,500 | 11,500 | 2,500 | 17,000 | 115,000 | 250,000 | |
| 2011 | 195,000 | 49,000 | 16,500 | 5,500 | 11,500 | 2,500 | 16,500 | 110,000 | 245,000 | |
| 2010 | 195,000 | 49,000 | 16,500 | 5,500 | 11,500 | 2,500 | 16,500 | 110,000 | 245,000 | |
| 2009 | 195,000 | 49,000 | 16,500 | 5,500 | 11,500 | 2,500 | 16,500 | 110,000 | 245,000 | |
| 2008 | 185,000 | 46,000 | 15,500 | 5,000 | 10,500 | 2,500 | 15,500 | 105,000 | 230,000 | |
| 2007 | 180,000 | 45,000 | 15,500 | 5,000 | 10,500 | 2,500 | 15,500 | 100,000 | 225,000 | |
| 2006 | 175,000 | 44,000 | 15,000 | 5,000 | 10,000 | 2,500 | 15,000 | 100,000 | 220,000 | |
| 2005 | 170,000 | 42,000 | 14,000 | 4,000 | 10,000 | 2,000 | 14,000 | 95,000 | 210,000 | |
| 2004 | 165,000 | 41,000 | 13,000 | 3,000 | 9,000 | 1,500 | 13,000 | 90,000 | 205,000 | |
| 2003 | 160,000 | 40,000 | 12,000 | 2,000 | 8,000 | 1,000 | 12,000 | 90,000 | 200,000 | |
| 2002 | 160,000 | 11,000 | 1,000 | 7,000 | 500 | 11,000 | 90,000 | 200,000 | ||
| 2001 | 140,000 | 35,000 | 10,500 | 6,500 | 0 | 8,500 | 85,000 | 170,000 | ||
| 2000 | 135,000 | 30,000 | 10,500 | 6,000 | 8,000 | 85,000 | 170,000 | |||
| 1999 | 130,000 | 30,000 | 10,000 | 6,000 | 8,000 | 80,000 | 160,000 | |||
| 1998 | 130,000 | 30,000 | 10,000 | 6,000 | 8,000 | 80,000 | 160,000 | |||
| 1997 | 125,000 | 30,000 | 9,500 | 6,000 | 7,500 | 80,000 | 160,000 | |||
| 1996 | 120,000 | 30,000 | 9,500 | 7,500 | 100,000 | 150,000 | ||||
| 1995 | 120,000 | 30,000 | 9,240 | 7,500 | 100,000 | 150,000 | ||||
| 1994 | 118,800 | 30,000 | 9,240 | 7,500 | 99,000 | 150,000 | ||||
| 1993 | 115,641 | 30,000 | 8,994 | 7,500 | 96,368 | 235,840 | ||||
| 1992 | 112,221 | 30,000 | 8,728 | 7,500 | 93,518 | 228,860 | ||||
| 1991 | 108,963 | 30,000 | 8,475 | 7,500 | 90,803 | 222,220 | ||||
| 1990 | 102,582 | 30,000 | 7,979 | 7,500 | 85,485 | 209,200 | ||||
| 1989 | 98,064 | 30,000 | 7,627 | 7,500 | 81,720 | 200,000 | ||||
| 1988 | 94,023 | 30,000 | 7,313 | 7,500 | 78,353 | |||||
| 1987 | 90,000 | 30,000 | 7,000 | 7,500 | 75,000 |
