2025 Retirement Plan Contribution Limits
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| Annual Contribution Limits | 2025 | 2024 |
| Traditional IRA, Roth IRA, Spousal, Guardian | $7,000 | $7,000 |
| Traditional, Roth, Spousal IRA Catch-Up Contribution | $1,000 | $1,000 |
| Education IRA – formerly Coverdell ESA (per beneficiary) | $2,000 | $2,000 |
| Employer Deduction Limit (SEP, MPP,PSP, 401(k)5) | 25% aggregate comp | 25% aggregate comp |
| Elective Deferral (402(g) Limit): 401(k), SARSEP, 457 and 403(b)) | $23,500 | $23,500 |
| Defined Contribution 415 Limit (the lesser of) | 100% comp or $70,000 | 100% comp or $69,000 |
| Salary Deferral Catch-Up Limit (does not count against 415 limits in a 401(k) plan) |
$11,250 for participants ages 60-63 $7,500 for participants ages 50-59 |
$7,500 |
| SIMPLE Plan Deferral | $16,500 | $16,000 |
| SIMPLE IRA Catch-Up Limit | $3,500 for participants ages 50-59 or 64 and up $5,250 super catch-up for ages 60-63 | $3,500 |
| Defined Benefit 415 Limit | $280,000* | $275,000* |
| Annual Compensation Cap | $350,000 | $345,000 |
| SEP Participation Compensation | $750 | $650 |
| Highly Compensated Employee (HCE) | $160,000 | $155,000 |
| Key Employee Officer Definition | $230,000 | $220,000 |
| Social Security Taxable Wage Base | $176,100 | $1687,000 |
To download a comprehensive PDF on the 2025 Retirement Plans, click here.
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