Calendar Year |
DB 415(b)(1)(A) |
DC 415(c)(1)(A) |
Maximum Deferral |
Highly Compensated Definition Limits Under IRC 414(q) |
Annual Comp Limit 401(a)(17), 404(l), 408(k)(3)(C) |
Taxable Wage Base |
|
|||||||
|
401(k) & |
Over 50 Catch-up Contribution |
403(b) | SIMPLE | SIMPLE Over 50 Catch-up Contribution |
457 |
(1)(B) |
(1)(C) |
(1)(D) | ||||||
| 2020 | 230,000 | 57,000 | 19,500 | 6,500 | 19,500 | 13,500 | 3,000 | 19,500 | 130,000 | N/A | N/A | 285,000 | 137,700 | N/A |
| 2019 | 225,000 | 56,000 | 19,000 | 6,000 | 19,000 | 13,000 | 3,000 | 19,000 | 125,000 | N/A | N/A | 280,000 | 132,900 | N/A |
| 2018 | 220,000 | 55,000 | 18,500 | 6,000 | 18,500 | 12,500 | 3,000 | 18,500 | 120,000 | N/A | N/A | 275,000 | 128,400 | N/A |
| 2017 | 215,000 | 54,000 | 18,000 | 6,000 | 18,000 | 12,500 | 3,000 | 18,000 | 120,000 | N/A | N/A | 270,000 | 127,200 | N/A |
| 2016 | 210,000 | 53,000 | 18,000 | 6,000 | 18,000 | 12,500 | 3,000 | 18,000 | 120,000 | N/A | N/A | 265,000 | 118,500 | N/A |
| 2015 | 210,000 | 53,000 | 18,000 | 6,000 | 18,000 | 12,500 | 3,000 | 18,000 | 120,000 | N/A | N/A | 265,000 | 118,500 | N/A |
|
2014 |
210,000 |
52,000 |
17,500 |
5,500 |
17,500 |
12,000 |
2,500 |
17,500 |
115,000 |
N/A |
N/A |
260,000 |
117,000 |
N/A |
|
2013 |
205,000 |
51,000 |
17,500 |
5,500 |
17,500 |
12,000 |
2,500 |
17,500 |
115,000 |
N/A |
N/A |
255,000 |
113,700 |
N/A |
|
2012 |
200,000 |
50,000 |
17,000 |
5,500 |
17,000 |
11,500 |
2,500 |
17,000 |
115,000 |
N/A |
N/A |
250,000 |
110,100 |
N/A |
| 2011 | 195,000 | 49,000 | 16,500 | 5,500 | 16,500 | 11,500 | 2,500 | 16,500 | 110,000 | N/A | N/A | 245,000 | 106,800 | N/A |
| 2010 | 195,000 | 49,000 | 16,500 | 5,500 | 16,500 | 11,500 | 2,500 | 16,500 | 110,000 | N/A | N/A | 245,000 | 106,800 | N/A |
| 2009 | 195,000 | 49,000 | 16,500 | 5,500 | 16,500 | 11,500 | 2,500 | 16,500 | 110,000 | N/A | N/A | 245,000 | 106,800 | N/A |
| 2008 | 185,000 | 46,000 | 15,500 | 5,000 | 15,500 | 10,500 | 2,500 | 15,500 | 105,000 | N/A | N/A | 230,000 | 102,000 | N/A |
| 2007 | 180,000 | 45,000 | 15,500 | 5,000 | 15,500 | 10,500 | 2,500 | 15,500 | 100,000 | N/A | N/A | 225,000 | 97,500 | N/A |
| 2006 | 175,000 | 44,000 | 15,000 | 5,000 | 15,000 | 10,000 | 2,500 | 15,000 | 100,000 | N/A | N/A | 220,000 | 94,200 | N/A |
| 2005 | 170,000 | 42,000 | 14,000 | 4,000 | 14,000 | 10,000 | 2,000 | 14,000 | 95,000 | N/A | N/A | 210,000 | 90,000 | N/A |
| 2004 | 165,000 | 41,000 | 13,000 | 3,000 | 13,000 | 9,000 | 1,500 | 13,000 | 90,000 | N/A | N/A | 205,000 | 87,900 | N/A |
| 2003 | 160,000 | 40,000 | 12,000 | 2,000 | 12,000 | 8,000 | 1,000 | 12,000 | 90,000 | N/A | N/A | 200,000 | 87,000 | N/A |
| 2002 | 160,000 | 40,000* | 11,000 | 1,000 | 11,000 | 7,000 | 500 | 11,000 | 90,000 | N/A | N/A | 200,000 | 84,900 | N/A |
| 2001 | 140,000 | 35,000 | 10,500 | N/A | 10,500 | 6,500 | N/A | 8,500 | 85,000 | N/A | N/A | 170,000 | 80,400 | N/A |
| 2000 | 135,000 | 30,000 | 10,500 | 10,500 | 6,000 | 8,000 | 85,000 | N/A | N/A | 170,000 | 76,200 | N/A | ||
| 1999 | 130,000 | 30,000 | 10,000 | 10,000 | 6,000 | 8,000 | 80,000 | N/A | N/A | 160,000 | 72,600 | N/A | ||
| 1998 | 130,000 | 30,000 | 10,000 | 10,000 | 6,000 | 8,000 | 80,000 | N/A | N/A | 160,000 | 68,400 | N/A | ||
| 1997 | 125,000 | 30,000 | 9,500 | 9,500 | 6,000 | 7,500 | 80,000 | N/A | N/A | 160,000 | 65,400 | 160,000 | ||
| 1996 | 120,000 | 30,000 | 9,500 | 9,500 | N/A | 7,500 | 100,000 | 66,000 | 60,000 | 150,000 | 62,700 | 155,000 | ||
| 1995 | 120,000 | 30,000 | 9,240 | 9,500 | N/A | 7,500 | 100,000 | 66,000 | 60,000 | 150,000 | 61,200 | 150,000 | ||
| 1994 | 118,800 | 30,000 | 9,240 | 9,500 | N/A | 7,500 | 99,000 | 66,000 | 59,400 | 150,000 | 60,600 | 148,500 | ||