2026 Retirement Plan Limits
November 24, 2025
As we approach the end of the year, it’s time for employers, plan sponsors, and participants to review the new retirement plan limits for 2026. Each year, the IRS updates the thresholds for contributions, compensation, and catch-up amounts to account for inflation and statutory changes. Staying on top of these numbers is critical for plan compliance, participant communications, and overall retirement strategy.
We’ve updated our Annual Plan Limits page to reflect the 2026 figures, providing a central location for referencing the most current limits for 401(k), 403(b), 457, IRA, defined contribution, and defined benefit plans.
Here are some of the key 2026 updates:
- 401(k), 403(b), and 457 Plan Elective Deferrals: Increased to $24,500.
- Catch-Up Contributions (Age 50+): Increased to $8,000, while the “super” catch-up for ages 60–63 remains at $11,250.
- Mandatory Roth Catch-Up Income Threshold: Applies if prior-year FICA wages exceed $150,000 (up from $145,000)
- IRA Contribution Limits: Increased to $7,500, with the catch-up contribution now $1,100.
- Defined Contribution Plan Limit: Increased to $72,000.
- Defined Benefit Plan Maximum Annual Benefit: Increased to $290,000.
- Compensation Limits: The annual compensation limit rises to $360,000.
- Top-Heavy and Key Employee Thresholds: Officer limit increases to $235,000, while 1% owner remains at $150,000.
- Social Security Taxable Wage Base: Rises to
$184,500.
Ensuring your plans are updated to reflect the new limits helps avoid compliance issues and keeps your employees on track for retirement.
For a full, detailed list of the 2026 and 2025 limits side-by-side, visit our updated Annual Plan Limits page.
Tip for Employers:
Even minor changes in contribution limits or compensation thresholds can affect plan design, testing, and allocations. Consider reviewing your plan documents and participant notices to ensure they reflect the 2026 limits.
At Primark Benefits, we’re committed to keeping you informed and helping you manage your retirement plans efficiently. Check out the updated limits today and make sure your plans are ready for 2026.
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