| table header | 2025 | 2024 | 2023 |
|---|---|---|---|
| Compensation | $350,000 | $345,000 | $330,000 |
| Limits on benefits and contributions: | |||
| $70,000 | $69,000 | $66,000 |
| $280,000 | $275,000 | $265,000 |
| $23,500 | $23,000 | $22,500 |
| $16,500 | $16,000 | $15,500 |
| $7,000 | $7,000 | $6,500 |
| Catch-up contributions: | |||
| $7,500 | $7,500 | $7,500 |
| $3,500 | $3,500 | $3,500 |
| $1,000 | $1,000 | $1,000 |
| "Highly Compensated" definition | $160,000 | $155,000 | $150,000 |
| "Key Employee" definition: | |||
| $230,000 | $220,000 | $215,000 |
| $160,000 | $155,000 | $150,000 |
| Social Security Taxable wage base | $176,100 | $168,600 | $160,200 |