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. 

Hidden Risks of Low-Quality Retirement Plan Services – Part I: Complexity and Operational Risk

March 27, 2026
When evaluating retirement plan service providers, business leaders often evaluate pricing, overlooking the importance of quality, or service levels. Obvious service quality questions may include: How quickly can we expect a response when we have questions? Will questions be answered accurately the first time? Will the person responding be at all familiar with our particular plan(s), or will it be a general customer service agent? While these are important considerations in vendor selection decisions in many service industries, there’s an additional layer with retirement plan administration which is a fundamental reality: it is inherently complex. As we explore in the article below, that complexity makes operational errors not just possible, but likely, as proactive oversight is typically not found with low-cost, low-quality retirement plan service providers. 

How Your Business Entity Type Can Actually Affect Your Retirement Plan

March 4, 2026
Most business owners focus most of their attention on revenue and growth, thinking about taxes only when necessary. Yet the structure of a business plays a pivotal role in retirement planning, influencing contribution limits, deductions, and long-term outcomes. Understanding the relationship between entity type and retirement planning is critical to maximizing contributions, deductions, and long-term retirement income.

Why Payroll Platforms Weren’t Built to Be Retirement Plan Administrators

February 21, 2026
For many employers, payroll is the operational backbone of the organization. It touches compensation, taxes, benefits, and reporting—so it’s understandable why retirement plans are often bundled there as well. If payroll providers offer a 401(k) solution, it can feel efficient to keep everything under one roof. But efficiency in payroll processing is not the same as effectiveness in retirement plan administration. As retirement plan regulations grow more complex—particularly under SECURE 2.0—many plan sponsors are discovering that payroll platforms simply weren’t designed to handle the interpretive, judgment-based responsibilities required to administer a qualified retirement plan.
More Posts