Retirement Plan Service Plan Limits
2026 Indexed Figures For Qualified Retirement Plans
Qualified Retirement Plans must take various dollar limits into consideration. Some of these are indexed and can therefore change on occasion. The IRS has announced benefit plan limits for 2026. Below are the figures for 2026, along with the previous 2025 and 2024 limits for comparison.
Limits
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- Plan Elective Deferral Limit (Calendar Year)
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- Plan Catch-up Contribution Limits
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Age 60-63 Catch-up Contribution Limits
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- Maximum Annual Contributions Limits (Money Purchase, Profit Sharing Target Plans)
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- Maximum Annual Benefit Limit Defined Benefit Plans
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- Maximum Annual Compensation Limit
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- Compensation Limit for Highly Compensated Employees*
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- Social Security Taxable Wage Base Limit*
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AGI Limits (Saver’s Credit):
Married Couples Filing Jointly
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Single and Married Individuals Filing Separately
2026
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$24,500
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$8,000
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$11,250
-
$72,000
-
$290,000
-
$360,000
-
$160,000
-
$184,500
-
$80,500
-
$60,375
2025
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$23,500
-
$7,500
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$11,250
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$70,000
-
$280,000
-
$350,000
-
$160,000
-
$176,100
-
$79,000
-
$59,250
2024
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$23,000
-
$7,500
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N/A
-
$69,000
-
$275,000
-
$345,000
-
$155,000
-
$168,600
-
$76,500
-
$57,375
*Employees owning more than 5% of a company, as well as an employee who is a spouse, child, parent or grandparent of an employee owning more than 5% of a company will always be considered highly compensated
** Updated 11/30/2025