Annual Plan Limits Chart

//Annual Plan Limits Chart
Annual Plan Limits Chart2018-11-27T22:08:11-05:00
Limits on Benefits and Contributions*
Defined contribution plans
Cash Balance/Defined benefit plans
401(k), 403(b) and 457 plan elective deferrals
SIMPLE plan elective deferrals
Catch-up Contributions
401(k), 403(b) and 457 plans
SIMPLE plans
“Highly Compensated” definition*$125,000$120,000$120,000$120,000
“Key Employee” definition
1% owner*
Social Security
Taxable wage base
Social Security tax rate
Medicare tax rate
Combined tax rate
Section 132
Mass Transit (monthly)
Parking (monthly)
Section 125
Dependent Care (per family)
Health Care (per person)
Health Savings Accounts (HSA)
Contribution Limit
$3,500$3,450 $3,400
Contribution Limit
Catch-up Contributions
HDHP minimum deductible
HDHP minimum deductible
Maximum Out-of-Pocket
Expenses (Individual)
$6,750$6,650 $6,550
Maximum Out-of-Pocket
Expenses (Family)

*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.

**Changed as part of the Consolidated Appropriations Act signed on December 18, 2015.