Resources
Retirement plan resources
Quick reference
Annual plan limits
We’ve compiled the most frequently used retirement plan resources for your quick reference.
| Contribution and Benefit Limits | 2026 | 2025 | 2024 |
|---|---|---|---|
| Elective Deferral Limit | $24,500 | $23,500 | $23,000 |
| Catch-Up Contributions | $8,000 | $7,500 | $7,500 |
| Increased Catch-Up for Participants Aged 60-63 | $11,250 | $11,250 | N/A |
| Annual Contribution Limit | $72,000 | $70,000 | $69,000 |
| Annual Contribution Limit including Catch-Up Contributions | $80,000 | $77,500 | $76,500 |
| Annual Defined Benefit Limit | $290,000 | $280,000 | $275,000 |
| Compensation Limits | 2026 | 2025 | 2024 |
|---|---|---|---|
| Maximum Plan Compensation | $360,000 | $350,000 | $345,000 |
| Income Subject to Social Security | $184,500 | $176,100 | $168,600 |
| Key EE Compensation Threshold | $235,000 | $230,000 | $220,000 |
| Highly Compensated EE Threshold | $160,000 | $160,000 | $155,000 |
| IRA Limits | 2026 | 2025 | 2024 |
|---|---|---|---|
| SIMPLE Plan Elective Deferrals | $17,000 | $16,500 | $16,000 |
| SIMPLE Catch-Up Contributions | $4,000 | $3,500 | $3,500 |
| Individual Retirement Account (IRA) | $7,500 | $7,000 | $7,000 |
| IRA Catch-Up Contribution | $1,100 | $1,000 | $1,000 |
Guides
Plan guides
Plain-language guides to the plans and rules employers ask about most, each with a one-page summary to download. Are you a financial advisor or CPA? See our resources for advisors and for CPAs.
2026 plan limits
$72,000
Annual contribution limit
$24,500
401(k) deferral
$11,250
Catch-up, ages 60–63
2026 plan limits
The 2026 IRS contribution, compensation and IRA limits for qualified retirement plans, with 2025 for comparison.
Total possible contribution by age, 2026
$232k45$285k50$343k55$420k60$430k65Cash balance plans
How cash balance pension plans let business owners save well beyond 401(k) limits, with 2026 contribution amounts by age.
Three safe harbor designs
3%
Nonelective
4%
Basic match
3.5%
Auto-enroll match
401(k) safe harbor
How 401(k) safe harbor contributions let owners and highly compensated employees contribute the maximum without ADP testing refunds.
Startup credit, per year
$5,000
Year 1
Year 2
Year 3
Plus up to $1,000 per employee and $500 for auto-enrollment
Startup plan tax credits
SECURE 2.0 tax credits that can offset the cost of starting a new 401(k) or profit sharing plan, with worked examples.
ERISA plan administrator
3(16)
We take on plan administration responsibilities, so the sponsor carries less of the risk.
3(16) fiduciary services
How Prime Pensions can serve as a 3(16) plan administrator, taking on fiduciary responsibility and day-to-day administration for plan sponsors.
Compensation for 401(k) deferrals
$360,000
Maximum compensation counted, 2026
W-2
Employees and S corp owners
Sch. C
Sole proprietors
K-1
Partners
401(k) compensation
Whose pay counts for 401(k) deferrals, how bonuses and self-employment income are treated, and how to avoid common compensation errors.
Helpful links
- EFAST—ERISA Filing Acceptance System
- Internal Revenue Service
- Social Security Administration
- US Department of Labor
- US Department of Treasury
See scenarios for your company
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