Annual Plan Limits Chart

Calendar Year and Off-calendar Year Plans

For Plans that are on an off-calendar year, compensation is based on the annual limits in effect at the beginning of the Plan Year while contribution limits are based on the annual limits in effect at the end of the Plan Year.

Mandatory Roth catch-up contributions

Starting in 2026, Highly Paid Individuals (HPIs) must make any catch-up contributions on a Roth (after-tax) basis. A HPI is an employee whose FICA compensation (shown in Box 3 of Form W-2) exceeded that year’s wage threshold.

Owners of sole proprietorships and partners in partnerships are generally not subject to FICA taxes and, therefore, are not considered HPIs under this rule.