Category
2025
2024
2023
2022
401(k) Contributions
$23,500
$23,000
$22,500
$20,500
“Catch-Up” Contributions
$7,500
$6,500
Highly Compensated Employees
+
Top 20%
Optional
All Others
$160,000
$155,000
$150,000
$135,000
Compensation Limits
$350,000
$345,000
$330,000
$305,000
Defined Contribution Limit
$70,000
$69,000
$66,000
$61,000
Defined Benefit Limit
$280,000
$275,000
$265,000
$245,000
Social Security
OASDI Wage
$176,100
$168,600
$160,200
$147,000
OASDI Tax – Employer
6.20%
OASDI Tax – Employee
HI Wage
No Limit
HI Tax
1.45%
