| Plan Type | 2019 |
2018
|
2017
|
2016
|
2015
|
|---|---|---|---|---|---|
| 401(k), 403(b), and SARSEP maximum deferral [402(g)] | $19,000 |
$18,500
|
$18,000
|
$18,000
|
$18,000
|
| 457 maximum deferral | 19,000 |
18,500
|
18,000
|
18,000
|
18,000
|
| Catch-up for 401(k), 403(b), SARSEP, and 457 | 6,000 |
6,000
|
6,000
|
6,000
|
6,000
|
| SIMPLE election maximum deferral | 13,000 |
12,500
|
12,500
|
12,500
|
12,500
|
| Catch-up for SIMPLE | 3,000 |
3,000
|
3,000
|
3,000
|
3,000
|
| Defined benefit – annual benefit | 225,000 |
220,000
|
215,000
|
210,000
|
210,000
|
| Defined contribution – annual contributions | 56,000 |
55,000
|
54,000
|
53,000
|
53,000
|
| IRA limit | 6,000 |
5,500
|
5,500
|
5,500
|
5,500
|
| IRA catch-up | 1,000 |
1,000
|
1,000
|
1,000
|
1,000
|
| Maximum compensation | 280,000 |
275,000
|
270,000
|
265,000
|
265,000
|
| SEP annual compensation floor | 600 |
600
|
600
|
600
|
600
|
| Highly-compensated employees – any employee compensation | 125,000 |
120,000
|
120,000
|
120,000
|
120,000
|
| Officer compensation | 180,000 |
175,000
|
175,000
|
170,000
|
170,000
|
| 1% owner | 150,000 |
150,000
|
150,000
|
150,000
|
150,000
|
| Taxable wage base | 132,900 |
128,400
|
127,200
|
118,500
|
118,500
|