Contribution Limits | IRS and DOL Annual Limitations

Contribution Limits

The IRS and DOL require certain annual reporting and filings in order to keep your retirement plan qualified. Additionally, the contributions to retirement plans are limited based on those published annually by the IRS and DOL.

Qualified Plan Limitations 2019 2018 2017
Annual Compensation (Plan Years Beginning) $280,000 $275,000 $270,000
Elective Deferrals $19,000 $18,500 $18,000
Catch-up Contributions $6,000 $6,000 $6,000
Highly Compensated Employee Threshold  $125,000  $120,000  $120,000
Defined Contribution Plan Annual 
Addition (Limitation years ending)
 $56,000  $55,000  $54,000
Key Employee (Officer threshold)  $180,000  $175,000  $175,000
Social Security (Taxable) Wage Base  $132,900  $128,400  $127,200
Defined Benefit Maximum Annual Benefit  $225,000  $220,000  $215,000

Contribution Limits