Contribution limits for employer-sponsored retirement plans

A summary of annual contribution limits for 401(k), 403(b), SEP, SIMPLE, money purchase and profit-sharing retirement plans.

Certain limits may vary; check with your employer for the specifics of your plan. Please note that the information provided in the table is for the 2025 tax year.

401(k)

403(b)

SEP

SIMPLE IRA

Money purchase

Profit-sharing
     

PARTICIPANT CONTRIBUTION

$23,500 Salary deferrals into other qualified plans count toward the limit

$23,500

N/A

$16,500

N/A

N/A

PARTICIPANT CATCH-UP CONTRIBUTION*

Up to $7,500

$7,500

N/A

$3,500

N/A

N/A

MAXIMUM CONTRIBUTION FROM EMPLOYER & PARTICIPANT THAT EMPLOYER CAN DEDUCT

25% of total eligible payroll (payroll limited to $350,000 per participant)

Tax deduction is not an issue for tax-exempt organizations; however, contributions are generally subject to the same tax-deductible limits applicable to for-profit organizations

25% of employee’s pay (pay limited to $350,000 per participant) or $70,000, whichever is less

$33,000† ($16,500 participant contribution + $16,500 employer match; employer match limited to 3% of compensation)

25% of total eligible payroll (payroll limited to $350,000 per participant)

25% of total eligible payroll (payroll limited to $350,000 per participant)

MAXIMUM ALLOCATION FROM EMPLOYER & PARTICIPANT TO PARTICIPANT’S ACCOUNT

100% of participant’s total pay or $70,000, whichever is less; if age 50 or older, a catch-up contribution of up to $7,500 may be added

100% of participant’s pay or up to $70,000, whichever is less; if age 50 or older, a catch-up contribution of up to $7,500 may be added

25% of participant’s pay or $70,000 whichever is less

$33,000†; if age 50 or older, a catch-up contribution of up to $3,500 + $3,500 employer match may be added

100% of participant’s total pay or $70,000 whichever is less

100% of participant’s total pay or $70,000 whichever is less

*Catch-up contributions may be permitted in addition to annual contributions for individuals age 50 and over.

†Compensation of at least $550,000 is required for the $16,500 maximum match.

Related tool

Retirement planning calculator

Other resources

Playing catch-up with retirement savings contributions

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