ย | 2025 Limitations | 2024 Limitations |
Annual Additions Maximum (415 Limit) | $70,000 | $69,000 |
Employee 401(k) Contributions (402(g) Limit) | $23,500 | $23,000 |
Catch-Up Contributions (Age 50 or Older) | $7,500 | $7,500 |
Catch-Up Contributions (Age 60 – 63) | $11,250 | $7,500 |
Highly Compensated Employee Threshold | $160,000 | $155,000 |
Key Employee Threshold | $230,000 | $220,000 |
Annual Compensation (401(a)(17)) Limit | $350,000 | $345,000 |
Social Security Wage Base | $176,100 | $168,600 |