2026 EMPLOYEE BENEFIT PLAN LIMITS
The IRS recently released employee benefit plan limits for 2026. PLAN LIMITATIONS 2024 2025 2026 Annual Compensation Limit $345,000 $350,000 $360,000 Defined Contribution Maximum Annual Contribution $69,000 $70,000 $72,000 Annual §401(k) Employee Deferral Limit $23,000 $23,500 $24,500 Age 50 Catch-up Contributions to §401(k) Plan $7,500 $7,500 $8,000 Age 60, 61, 62, or 63 Catch-up Contributions to §401(k) Plan N/A $11,250 $11,250 Highly Compensated Employee Threshold $155,000 $160,000 $160,000 Highly Compensated Determination for Mandatory Roth Catch-up This amount was originally expected to be $145,000; however, the IRS unexpectedly announced an increase in this amount to $150,000 $150,000 Income subject to Social
November 14, 2025
