The IRS announced today the new dollar limits applicable to 401(k) Plans. The new limits, which take effect for plan years beginning on or after January 1, 2026, are as follows:
2025 2026
Eligible Compensation: $350,000 $360,000
DC Annual Additions: $70,000 $72,000
401(k) Deferral Limit: $23,500 $24,500
Catch-Up Limit (50+): $7,500 $8,000
“Super Catch-Up” Limit (60-63): $11,250 $11,250 (no change)
“High Earners” for Roth Catch-Up: $145,000 $150,000
HCE Compensation Definition: $160,000 $160,000 (no change)
Social Security Taxable Wage Base: $176,100 $184,500