IRS Limits on Benefits and Compensation

2017 2016 2015 2014 2013 2012
Compensation Limit $270,000 $265,000 $265,000 $260,000 $255,000 $250,000
Defined Contribution Annual Addition Limit $54,000 $53,000 $53,000 $52,000 $51,000 $50,000
Max. 401(k) Elective Deferral $18,000 $18,000 $18,000 $17,500 $17,500 $17,000
401(k) Catch-Up Limit $6,000 $6,000 $6,000 $5,500 $5,500 $5,500
SIMPLE Elective Deferral Limit $12,500 $12,500 $12,500 $12,000 $12,000 $11,500
SIMPLE Catch-Up Limit $3,000 $3,000 $3,000 $2,500 $2,500 $2,500
HCE Threshold $120,000 $115,000 $120,000 $115,000 $115,000 $115,000
Soc. Sec. Taxable Wage Base $127,200 $118,500 $118,500 $117,100 $113,700 $110,100
Key Employee Officer Compensation $175,000 $170,000 $170,000 $165,000 $165,000 $165,000