In 2025, several of the Cafeteria Plan and Retirement Plan annual limits are increasing. Check out the new limits below!
Annual Limits |
2024 |
2025 |
| 401(k), 403(b), 457 Deferral | $23,000 | $23,500 |
| 401(k), 403(b), 457 “Catch-Up” | $7,500 | $7,500 |
| 401(k), 403(b), 457 “Catch-Up” Limit Age 60-63 |
$11,250 | |
| 415 Defined Contribution Plan* | $69,000 | $70,000 |
| Earners making $145,000 or more are required to have any catch-up contribution to a Roth account in 2026. | ||
| 415 Defined Annual Compensation* | $345,000 | $350,000 |
| IRA Contribution | $7,000 | $7,000 |
| IRA “Catch-Up” | $1,000 | $1,000 |
| SIMPLE 401(k) | $16,000 | $16,500 |
| SIMPLE “Catch-Up” | $3,500 | $3,500 |
| SIMPLE “Catch-Up” Age 60-63 | $5,250 | |
| Social Security Wage Base | $168,600 | $176,100 |
| Health Flexible Spending Arrangement | $3,200 | $3,300 |
| Carryover Amount for Health FSAs | $640 | $660 |
| Daycare | $5,000 | $5,000 |
| HSA “Catch-Up” | $1,000 | $1,000 |
| HSA Single Contribution | $4,150 | $4,300 |
| HSA Family Contribution | $8,300 | $8,550 |
| QSEHRA Self-Only Coverage | $6,150 | $6,350 |
| QSEHRA Family Coverage | $12,450 | $12,800 |
| EBHRA | $2,100 | $2,150 |
*Limit is prorated for short plan year
Mileage Reimbursement (flex) $0.21/mile as of 1/1/2025
Mileage for Reimbursement for Business $0.70/mile as of 1/1/2025
Questions? Contact one of our Third Party Administrators.
