2025 CONTRIBUTION LIMITS
PLANS
CONTRIBUTION
SALARY DEFERRAL
CATCH-UP
CATCH-UP
60-63
Traditional IRA
$7,000
$1,000
$1,000
Roth IRA
$7,000
$1,000
$1,000
SEP/IRA Employee
$70,000
or 25% of pay
SEP/IRA
Self-Employed Owner
$70,000
or 20% of
adjusted net earnings
SAR/SEP
$23,500
25% of pay
$7,500
SIMPLE IRA
$16,500
$3,500
$3,850
SIMPLE
401(k)
$16,500
$3,500
$3,850
403(b)
$70,000
or 100% of pay$23,500
$7500
$11,250
457
$70,000
or 100% of pay
$23,500
$7,500
$11,250
401(k)
$70,000
or 100% of pay
$23,500
$7,500
$11,250
Individual
401(k)
$70,000
or 100% of pay
$23,500
$7,500
$11,250
Profit
Sharing
$70,000
or 100% of pay
Money
Purchase
$70,000
or 100% of pay
529 Plan
$19,000
per year
Annual Gift Tax Exclusion per Individual $19,000
Estate Tax Exemption Equivalent Individual
$13,990,000 Couple $27,980,000
(includes the Gift
Tax Exemption Equivalent below)
Gift Tax Exemption Equivalent per Individual $13,990,000 Couple $27,980,000
(included
in the Estate Tax Exemption Equivalent above)
Social Security Wage Base $176,100
Plans
Contribution
Salary Deferral
Catch-Up
Traditional
IRA
$7,000
$1,000
Roth
IRA
$7.000
$1,000
SEP/IRA
Employee
$69,000 or 25% of pay
SEP/IRA
Self-Employed Owner
$69,000 or 20%
of adjusted net earnings
SAR/SEP
$23,000 or
25% of pay
$7,500
SIMPLE
IRA
$16,000
$3,500
SIMPLE
401(k)
$16,000
$3,500
403(b)
$69,000 or 100% of pay
$23,000
$7,500
457
$69,000or 100% of pay
$23,000
$7,500
401(k)
$69,000 or 100% of pay
$23,000
$7,500
Individual
401(k)
$69,000 or 100% of pay
$23,000
$7,500
Profit
Sharing
$69,000 or 100% of pay
Money
Purchase
$69,000 or 100% of pay
529 Plan
$18,000 per year
Annual Gift Tax Exclusion per Individual $18,000
Estate Tax Exemption Equivalent Individual
$13,610,000 Couple $27,220,000
(includes the Gift
Tax Exemption Equivalent below)
Gift Tax Exemption Equivalent per Individual $13,610,000 Couple $27,220,000
(included
in the Estate Tax Exemption Equivalent above)
Social Security Wage Base $168,600
