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

$22,500

$20,500

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

$7,500

$6,500

Annual Compensation Limit

$330,000

$305,000

Annual Contribution Limit for Defined Contribution Plans

$66,000

$61,000

Annual Benefit Limit for Defined Benefit Plans

$265,000

$245,000

Prior Year Compensation Amount for Determining Highly Compensated Employees

$150,000

$135,000

Key Employee Compensation Limit

$215,000

$200,000

Annual Limit on SIMPLE Contributions

$15,000

$14,000

Annual Limit on Catch-up Contributions to SIMPLE Plans

$3,500

$3,000

ESOP Account Balance Limit Subject to
5-Year Distribution Period

$1,330,000

$1,230,000

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

$265,000

$245,000

Earnings Threshold for SEP Contribution

$750

$650

Annual Limit on 457(b) Contributions

$22,500

$20,500

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

$7,500

$6,500

409A Specified Employee Compensation Threshold

$215,000

$200,000

409A Involuntary Separation Pay Limit

$660,000

$610,000

Annual Limit on Salary Reduction Contributions to Health FSA

$3,050

$2,850

Annual Limit on Health FSA Carryover

$610

$570

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

$3,850 (EE only)

$7,750 (family)

$3,650 (EE only)

$7,300 (family)

Annual Limit on Catch-up Contributions to HSA

$1,000

$1,000

Annual Minimum Deductible for High Deductible Health Plans

$1,500 (EE only)

$3,000 (family)

$1,400 (EE only)

$2,800 (family)

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

$7,500 (EE only)

$15,000 (family)

$7,050 (EE only)

$14,100 (family)