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  4. 2025 Benefit Plan Limits and Thresholds Chart
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2025 Benefit Plan Limits and Thresholds Chart

April 14, 2025

Download the 2025 Benefit Plans Limits & Thresholds Chart

The benefit plan limits and thresholds chart provides a comprehensive overview of updated contribution limits, thresholds, and other key figures for various benefit plans, including 401(k)s, health spending accounts (HSAs), flexible spending accounts (FSAs), and more. These adjustments are updated annually by the government and reflect changes for the upcoming year, helping employers and employees plan effectively for their financial and healthcare benefits.

401(k) Plan Limits

Defined Contribution Plans20252024Change
Maximum employee elective deferral (age 49 or younger) (1)$23,500$23,000+$500
Employee catch-up contribution (age 50 or older by year-end) (2)$7,500$7,500No change
Maximum employee elective deferral plus catch-up contribution (age 50 or older)

 

$31,000

 

$30,500

 

+$500

Employee catch-up contribution (ages 60 to 63)

 

$11,250

 

n/a

 

n/a

 

Maximum employee elective deferral plus catch-up contribution (ages 60 to 63)

 

$34,750

 

n/a

 

n/a

Defined contribution maximum limit, employee + employer (age 49 or younger) (3)$70,000$69,000+$1,000
Defined contribution maximum limit (age 50 or older), all sources + catch-up$77,500$76,500+$1,000
Defined contribution maximum limit (ages 60 to 63), all sources + catch-up$81,250n/an/a
Employee compensation limit for calculating contributions$350,000$345,000+$5,000
Key employees’ compensation threshold for top-heavy plan testing (4)$230,000$220,000+$10,000
Highly compensated employees’ threshold for nondiscrimination testing (5)$160,000$155,000+$5,000

(1) The $23,500 elective deferral limit is also known as the 402(g) limit, after the relevant tax code section. Participants’ annual contributions may not exceed 100% of their compensation.

(2) The catch-up contribution limit for participants age 50 or older applies from the start of the year for those turning 50 at any time during the year.

(3) Total contributions from all sources may not exceed 100% of a participant’s compensation.

(4) Includes officers of the company sponsoring the plan.

(5) For the 2025 plan year, an employee who earns more than $155,000 in 2024 is an HCE. For the 2026 plan year, an employee who earns more than $160,000 in 2025 is an HCE.

Source: IRS Notice 2024-80

View: IRS Raises 401(k) Contribution Limit for 2025

 

Defined Benefit Limits

Defined Benefit Plans20252024Change
Defined benefit plan annual benefit and accrual limit$280,000$275,000+$5,000

Source: IRS Notice 2024-80

View: IRS Raises 401(k) Contribution Limit for 2025

 

HSA and HDHP Limits

Health Savings Accounts (HSAs) and High-Deductible Health Plans (HDHPs)20252024Change

HSA contribution limit

(employer + employee)

Self-only: $4,300

Family: $8,550

Self-only: $4,150

Family: $8,300

Self-only: +$150

Family: +$250

HSA catch-up contributions

(age 55 or older)

$1,000$1,000No change

 

HDHP minimum deductibles

Self-only: $1,650

Family: $3,300

Self-only: $1,600

Family: $3,200

Self-only: +$50

Family: +$100

HDHP maximum out-of-pocket amounts (deductibles, co-payments, and other amounts, but not premiums)

Self-only: $8,300

Family: $16,600

Self-only: $8,050

Family: $16,100

Self-only: +$250

Family: +$500

Source: IRS Revenue Procedure 2024-25

View: IRS Announces 2025 HSA, HDHP Limits

 

Health FSA Limits

Health Care Flexible Spending Accounts (Health FSAs) and Limited-Scope (Vision/Dental) FSAs20252024Change
Maximum salary deferral$3,300$3,200+$100
Maximum rollover amount$660$640+$20

Source: IRS Revenue Procedure 2024-40

 

Dependent Care FSA Limits

Dependent Care FSAs (DC-FSAs), also called Dependent Care Assistance Plans (DCAPs)20252024Change

Maximum salary deferral

(single taxpayers and married couples filing jointly)

 

$5,000

 

$5,000

 

No change (not indexed)

Maximum salary deferral

(married couples filing separately)

$2,500$2,500

 

No change (not indexed)

Source:IRS Revenue Procedure 2024-40

 

 

EBHRA Limits

Excepted-Benefit Health Reimbursement Arrangements (EBHRAs)20252024Change
Annual employer contribution for an excepted-benefit HRA$2,150$2,100+$50

Source: IRS Revenue Procedure 2024-25

View: IRS Announces 2025 HSA, HDHP Limits

 

QSEHRA Limits

Qualified Small Employer Health Reimbursement Arrangements (QSEHRAs)20252024Change
Maximum payments and reimbursements through the QSEHRA

Self-only: $6,350

Family: $12,800

Self-only: $6,150

Family: $12,450

Self-only: +$200

Family: +$350

Source: IRS Revenue Procedure 2024-40

 

Commuter Transit and Parking Limits

Qualified Transportation Benefit (monthly limits)20252024Change
Transit passes and vanpool services (employer + employee)$325$315+$10
Qualified parking$325$315+$10

Source: IRS Revenue Procedure 2024-40

 

Adoption Assistance

Adoption Benefits (Annual limits)20252024Change
Maximum credit$17,280$16,810+$470
Phase-out income thresholds:  

 

Phase-out begins$259,190$252,150+$7,040
Phase-out complete$299,190$292,150+$7,040

Source: IRS Revenue Procedure 2024-40

 

Earnings Subject to Social Security Payroll Tax

Social Security (FICA) Payroll Tax20252024Change
Maximum earnings subject to Social Security 12.4% FICA payroll tax (6.2% paid by employer and 6.2% paid by employee)$176,100$168,600+$7,500

Source: Social Security Administration

View: Social Security Recipients Will Get Smaller Benefits Boost in 2025

Need help with legal questions? Check out the SHRM LegalNetwork.

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