Caps and Maximum Contribution Numbers

Plan Type 2017
2016
2015
2014
2013
401(k), 403(b), and SARSEP maximum deferral [402(g)] $18,000
$18,000
$18,000
$17,500
$17,500
457 maximum deferral 18,000
18,000
18,000
17,500
17,500
Catch-up for 401(k), 403(b), SARSEP, and 457 6,000
6,000
6,000
5,500
5,500
SIMPLE election maximum deferral 12,500
12,500
12,500
12,000
12,000
Catch-up for SIMPLE 3,000
3,000
3,000
2,500
2,500
Defined benefit – annual benefit 215,000
210,000
210,000
210,000
205,000
Defined contribution – annual contributions 54,000
53,000
53,000
52,000
51,000
IRA limit 5,500
5,500
5,500
5,500
5,500
IRA catch-up 1,000
1,000
1,000
1,000
1,000
Maximum compensation 270,000
265,000
265,000
260,000
255,000
SEP annual compensation floor 600
600
600
550
550
Highly-compensated employees – any employee compensation 120,000
120,000
120,000
115,000
115,000
Officer compensation 175,000
170,000
170,000
170,000
165,000
1% owner 150,000
150,000
150,000
150,000
150,000
Taxable wage base 127,200
118,500
118,500
117,000
113,700