Annual Limit on 401(k)/403(b) Deferral Contributions

$23,000

$22,500

Annual Limit on Age 50 and Older 401(k)/403(b) Catch-up Contributions

$7,500

$7,500

Annual Compensation Limit

$345,000

$330,000

Annual Contribution Limit for Defined Contribution Plans

$69,000

$66,000

Annual Benefit Limit for Defined Benefit Plans

$275,000

$265,000

Prior Year Compensation Amount for Determining Highly Compensated Employees

$155,000

$150,000

Key Employee Compensation Limit

$220,000

$215,000

Annual Limit on SIMPLE Contributions

$16,000

$15,000

Annual Limit on Catch-up Contributions to SIMPLE Plans

$3,500

$3,500

ESOP Account Balance Limit Subject to 5-Year Distribution Period

$1,380,000

$1,330,000

Incremental Amount Adding Additional Year(s) to ESOP 5-Year Distribution Period

$275,000

$265,000

Earnings Threshold for SEP Contribution

$750

$750

Annual Limit on 457(b) Contributions

$23,000

$22,500

Annual Limit on Catch-up Contributions to 457(b) Plans

$7,500

$7,500

409A Specified Employee Compensation Threshold

$220,000

$215,000

409A Involuntary Separation Pay Limit

$690,000

$660,000

Annual Limit on Salary Reduction Contributions to Health FSA

$3,200

$3,050

Annual Limit on Health FSA Carryover

$640

$610

Annual Limit on Salary Reduction Contributions to Dependent Care FSA

$5,000 if married filing jointly or if single

$2,500 if married filing separately

$5,000 if married filing jointly or if single

$2,500 if married filing separately

Annual Limit on HSA Contributions

$4,150 (EE only)

$8,300 (family)

$3,850 (EE only)

$7,750 (family)

Annual Limit on Catch-up Contributions to HSA

$1,000

$1,000

Annual Minimum Deductible for High Deductible Health Plans

$1,600 (EE only)

$3,200 (family)

$1,500 (EE only)

$3,000 (family)

Annual Limit on High Deductible Health Plan Out-of-pocket Expenses

$8,050 (EE only)

$16,100 (family)

$7,500 (EE only)

$15,000 (family)