Maximum Benefit and Contribution Limits
Calendar Year Defined Benefit
415(b)(1)(A)
Defined Contribution
415(c)(1)(A)
Maximum Deferral Highly Compensated Employee Limits Annual Comp Limit
401(a)(17),
401(l),
408(k)(3)(C)
SSA Taxable Wage Base Excess Distribution Threshold
401(k) & 402(g)(1) Over 50 Catch-Up Contribution 403(b)
2018 220,000 55,000 18,500 6,000 18,500 120,000 275,000 128,400 N/A
2017 215,000 54,000 18,000 6,000 18,000 120,000 270,000 127,200 N/A
2016 210,000 53,000 18,000 6,000 18,000 120,000 265,000 118,500 N/A
2015 210,000 53,000 18,000 6,000 18,000 120,000 265,000 118,500 N/A
2014 210,000 52,000 17,500 5,500 17,500 115,000 260,000 117,000 N/A
2013 205,000 51,000 17,500 5,500 17,500 115,000 255,000 113,700 N/A
2012 200,000 50,000 17,000 5,500 17,000 115,000 250,000 110,100 N/A
2011 195,000 49,000 16,500 5,500 16,500 110,000 245,000 106,800 N/A
2010 195,000 49,000 16,500 5,500 16,500 110,000 245,000 106,800 N/A
2009 195,000 49,000 16,500 5,500 16,500 110,000 245,000 106,800 N/A
2008 185,000 46,000 15,500 5,000 15,500 105,000 230,000 102,000 N/A
2007 180,000 45,000 15,500 5,000 15,500 100,000 225,000 97,500 N/A
2006 175,000 44,000 15,000 5,000 15,000 100,000 220,000 94,200 N/A
2005 170,000 42,000 14,000 4,000 14,000 95,000 210,000 90,000 N/A
2004 165,000 41,000 13,000 3,000 13,000 90,000 205,000 87,900 N/A
2003 160,000 40,000 12,000 2,000 12,000 90,000 200,000 87,000 N/A
2002 160,000 40,000* 11,000 1,000 11,000 90,000 200,000 84,900 N/A
2001 140,000 35,000 10,500 N/A 10,500 85,000 170,000 80,400 N/A
2000 135,000 30,000 10,500 10,500 85,000 170,000 76,200 N/A
1999 130,000 30,000 10,000 10,000 80,000 160,000 72,600 N/A
1998 130,000 30,000 10,000 10,000 80,000 160,000 68,400 N/A
1997 125,000 30,000 9,500 9,500 80,000 160,000 65,400 160,000
1996 120,000 30,000 9,500 9,500 100,000 150,000 62,700 155,000
1995 120,000 30,000 9,240 9,500 100,000 150,000 61,200 150,000
1994 118,800 30,000 9,240 9,500 99,000 150,000 60,600 148,500