Year Dollar Limits Taxable Wage Base Highly Compensated Definition 414(q)(1)(B) Key Employee
416(i)(1)(A)(i)
Annual Compensation Limit 401(a)(17) Maximum Deferral
DB 415(b)(1)(A) DC 415(c)(1)(A) Elective 401(k) / 403(b) / 402(g)(1) Age 50+
Catch-up
414(v)(2)(B)(i)
SIMPLE
408(p)(2)(E)
SIMPLE
Age 50+
Catch-up
414(v)(2)(B)(ii)
457(e)(15)
2018 220,000 55,000 128,700 120,000 175,000 275,000 18,500 6,000 12,500 3,000 18,500
2017 215,000 54,000 127,200 120,000 175,000 270,000 18,000 6,000 12,500 3,000 18,000
2016 210,000 53,000 118,500 120,000 170,000 265,000 18,000 6,000 12,500 3,000 18,000
2015 210,000 53,000 118,500 120,000 170,000 265,000 18,000 6,000 12,500 3,000 18,000
2014 210,000 52,000 117,000 115,000 170,000 260,000 17,500 5,500 12,000 2,500 17,500
2013 205,000 51,000 113,700 115,000 165,000 255,000 17,500 5,500 12,000 2,500 17,500
2012 200,000 50,000 110,100 115,000 165,000 250,000 17,000 5,500 11,500 2,500 17,000
2011 195,000 49,000 106,800 110,000 160,000 245,000 16,500 5,500 11,500 2,500 16,500
2010 195,000 49,000 106,800 110,000 160,000 245,000 16,500 5,500 11,500 2,500 16,500
2009 195,000 49,000 106,800 110,000 160,000 245,000 16,500 5,500 11,500 2,500 16,500
2008 185,000 46,000 102,000 105,000 150,000 230,000 15,500 5,000 10,500 2,500 15,500
2007 180,000 45,000 97,500 100,000 145,000 225,000 15,500 5,000 10,500 2,500 15,500
2006 175,000 44,000 94,200 100,000 140,000 220,000 15,000 5,000 10,000 2,500 15,000
2005 170,000 42,000 90,000 95,000 135,000 210,000 14,000 4,000 10,000 2,000 14,000
2004 165,000 41,000 87,900 90,000 130,000 205,000 13,000 3,000 9,000 1,500 13,000
2003 160,000 40,000 87,000 90,000 130,000 200,000 12,000 2,000 8,000 1,000 12,000
2002 160,000 40,000 84,900 90,000 130,000 200,000 11,000 1,000 7,000 500 11,000
2001 140,000 35,000 80,400 85,000 70,000 170,000 10,500    6,500    8,500
2000 135,000 30,000 76,200 85,000 67,500 170,000 10,500    6,000    8,000
1999 130,000 30,000 72,600 80,000 65,000 160,000 10,000    6,000    8,000
1998 130,000 30,000 68,400 80,000 65,000 160,000 10,000    6,000    8,000
1997 125,000 30,000 65,400 80,000 62,500 160,000 9,500    6,000    7,500
1996 120,000 30,000 62,700 100,000 60,000 150,000 9,500          7,500
1995 120,000 30,000 61,200 100,000 60,000 150,000 9,500          7,500
1994 118,800 30,000 60,600 99,000 59,400 150,000 9,500          7,500
1993 115,641 30,000 57,600 96,368 57,821 235,840 9,500          7,500
1992 112,221 30,000 55,500 93,518 56,111 228,860 9,500          7,500
1991 108,963 30,000 53,400 90,803 54,482 222,220 9,500          7,500
1990 102,582 30,000 51,300 85,485 51,291 209,200 9,500          7,500
1989 98,064 30,000 48,000 81,720 49,032 200,000 9,500          7,500
1988 94,023 30,000 45,000 78,353 47,012                7,500
1987 90,000 30,000 43,800 75,000 45,000                7,500