2025 IRS Contribution Limits

Employee Contribution Maximum

$23,000

$23,500

Catch-Up Contribution Limit ¹

$7,500

$7,500

Super Catch-Up ²

N/A

$11,250

Annual Contribution Limit

$69,000

$70,000

Annual Compensation Limit

$345,000

$350,000

HCE Threshold

$155,000

$160,000

Key Employee Limit

$220,000

$230,000

Contribution Limit

$16,000

$16,500

Catch-Up Contribution Limit ³

$3,500

$3,500

Super Catch-Up ⁴

N/A

$5,250

Contribution Limit

The lesser of: $69,000 or 25% of Comp.

The lesser of: $70,000 or 25% of Comp.

Compensation Limit

$345,000

$350,000

Contribution Limit

$7,000

$7,000

Catch-Up Contribution Limit ⁵

$1,000

$1,000