Contribution Limits 2025-2026

Limits for Qualified Defined Contribution Plans

	Calendar Year
	2025	2026
Employee Salary Deferral Limit to 401(k) and 403(b) Plans Additional Employee Catch-up Deferrals (For employees Age 50-59 and over 63)	$23,500 $7,500	$24,500 $8,000
Additional Employee Catch-up Deferrals (For employees Age 60-63)	$11,250	$11,250
Defined Contribution Maximum Annual Addition (IRC § 415(c)2)	$70,000	$72,000
Definition of Highly Compensated Employees:     Employee Compensation Exceeding (Prior Year) An employee owning more than (current and prior year) $160,000 5% $160,000 5%
Definition of Key Employees:     Officers Earning in Excess of A more than 1% Owner Earning in Excess of An employee owning more than $230,000 $150,000 5% $235,000 $150,000 5%
FICA Taxable Wage Base	$176,100	$184,500
Maximum Compensation Limit	$350,000	$360,000
Employer’s Deductible Contributions	25%	25%