Our Plan Sponsor Resource Center brings together – in one place – frequently used critical compliance and governance tools, checklists and other resources to help plan sponsors manage the complex administrative requirements and navigate the evolving regulatory and litigation environment relating to employee benefits.
Access our ERISA at 50 page and the ERISA at 45 page.
Compensation and Benefit Limits
Dollar limits for contributions and benefits in retirement plans and certain deferred compensation plans for 2022.
| 2025 | 2024 | 2023 | |
| 401(k)/403(b) Plan Deferral Limit | $23,500 | $23,000 | $22,500 |
| Catch-Up Contributions (401(k), 403(b) & Governmental 457(b) Plans) | $7,500 (Super Catch-Up Total: $11,250) | $7,500 | $7,500 |
| Defined Contribution Dollar Limit | $70,000 | $69,000 | $66,000 |
| Defined Benefit Dollar Limit | $280,000 | $275,000 | $265,000 |
| Pay Threshold for Determining Highly Compensated Employee | $160,000 (for determinations in 2026) | $155,000 (for determinations in 2025) | $150,000 (for determinations in 2024) |
| Annual Compensation Limit | $350,000 | $345,000 | $330,000 |
| Social Security Taxable Wage Base | $176,100 | $168,800 | $160,200 |
| Health FSA Limit (Reduction/Carryover) | $3,300/$660 | $3,200/$640 | $3,050/$610 |
| HSA Contribution Limit (Self/Family/Catchup) | $4,300/$8,550/$1,000 | $4,150/$8,300/$1,000 | $3,850/$7,750/$1,000 |