Maximum Benefit Contributions Limit for 2011-2017

As Published by the Internal Revenue Service

 

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2017

2016

2015

2014

2013

2012

2011

Elective Deferrals (401k & 403b plans)

$18,000 $18,000 $18,000 $17,500 $17,500 $17,000

$16,500

 

Annual Benefit Limit

$215,000 $210,000 $210,000 $210,000 $205,000 $200,000

$195,000

 

Annual Contribution Limit

$54,000 $53,000 $53,000 $52,000 $51,000 $50,000

$49,000

 

Annual Compensation Limit

$270,000 $265,000 $265,000 $260,000 $255,000 $250,000

$245,000

 

457 (b)Deferral Limit

$18,000 $18,000 $18,000 $17,500 $17,500 $17,000

$16,500

 

Highly Compensated Threshold

$120,000 $120,000 $120,000 $115,000 $115,000 $115,000

$110,000

 

SIMPLE Contribution Limit

$12,500 $12,500 $12,500 $12,000 $12,000 $11,500

$11,500

 

SEP Coverage

$600 $600 $600 $550 $550 $550

$550

 

SEP Compensation Limit

$270,000 $265,000 $265,000 $260,000 $255,000 $250,000

$245,000

 

Income Subject to Social Security

$127,200 $118,500 $118,500 $117,000 $113,700 $110,100

$106,800

 

Top-Heavy Plan Key Employee Comp

$170,000 $170,000 $170,000 $170,000 $165,000 $165,000

$160,000

 

Catch-Up Contributions

$6,000 $6,000 $6,000 $5,500 $5,500 $5,500

$5,500

 

SIMPLE Catch-Up Contributions

$3,000 $3,000 $3,000 $2,500 $2,500 $2,500

$2,500

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