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2019 IRS Qualified Plan Limits – 401(k) Plan Limits & Non-401(k) Related Limits

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Download 401(k) Plan Limits & Non-401(k) Related Limits

401(k) Plan Limits

2019

2018

2017

2016

2015

2014

2013

2012

401(k) Elective Deferrals

$19,000

$18,500

$18,000

$18,000

$18,000

$17,500

$17,500

$17,000

Annual Defined Contribution Limit

$56,000

$55,000

$54,000

$53,000

$53,000

$52,000

$51,000

$50,000

Annual Compensation Limit

$280,000

$275,000

$270,000

$265,000

$265,000

$260,000

$255,000

$250,000

Catch-Up Contribution Limit

$6,000

$6,000

$6,000

$6,000

$6,000

$5,500

$5,500

$5,500

Highly Compensated Employees

$125,000

$120,000

$120,000

$120,000

$120,000

$115,000

$115,000

$115,000

Key Employee (if officer)

$180,000

$175,000

$175,000

$170,000

$170,000

$170,000

$165,000

$165,000

Non-401(k) Related Limits

2019

2018

2017

2016

2015

2014

2013

2012

403(b)/457 Elective Deferrals

$19,000

$18,500

$18,000

$18,000

$18,000

$17,500

$17,500

$17,000

SIMPLE Employee Deferrals

$13,000

$12,500

$12,500

$12,500

$12,500

$12,000

$12,000

$11,500

SIMPLE Catch-Up Deferrals

$3,000

$3,000

$3,000

$3,000

$3,000

$2,500

$2,500

$2,500

SEP Minimum Compensation

$600

$600

$600

$600

$600

$550

$550

$550

SEP Annual Compensation Limit

$280,000

$275,000

$270,000

$265,000

$265,000

$260,000

$255,000

$250,000

Social Security Wage Base

$132,900

$128,700

$127,200

$118,500

$118,500

$117,000

$113,700

$110,100

Defined Benefit Plan

$225,000

$220,000

$215,000

$210,000

$210,000

$210,000

$205,000

$200,000

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