The IRS has issued Notice 2025-67, announcing that many of the key retirement plan limits will increase next year. Most limits are subject to modest increases, with some remaining the same. For example, the “super catch-up” contribution limit remains the same for 2026.
Notably, Notice 2025-67 confirms that the mandatory Roth catch-up requirement applies to employees with 2025 FICA wages in excess of $150,000, increased from $145,000. Plan sponsors should review their payroll systems and employee communications in light of this late-announced increase.
The Social Security Administration also recently announced adjustments for the Social Security wage base for next year.
The chart below reflects the key limits, along with other frequently used benefit and compensation items, for 2026.
Retirement Benefit and Contribution Limit Changes
| 2025 | 2026 | |
|---|---|---|
| 401(k), 403(b), 457(b) Elective Deferrals | $23,500 | $24,500 |
| Catch-Up Contributions to 401(k), 403(b) and Governmental 457 Plans |
$7,500 | $8,000 |
| “Super” Catch-Up Contributions to 401(k), 403(b) and Governmental 457 Plans |
$11,250 | $11,250 |
| FICA Wage Threshold for Mandatory Roth Catch-Up Requirement |
$145,000 | $150,000 |
| Annual Limitation on Compensation | $350,000 | $360,000 |
| 415 Limitation on DB Benefits | $280,000 | $290,000 |
| 415 Limitation on DC Plan Contributions | $70,000 | $72,000 |
| Domestic Abuse Victim Distributions | $10,300 | $10,500 |
| Pension-Linked Emergency Savings Accounts | $2,500 | $2,600 |
| Social Security Wage Base | $176,100 | $184,500 |
As in 2025, there are also increases in various AGI phase-out ranges, including for the Saver’s Credit, for example. See Notice 2025-67.
The IRS also recently issued the majority of 2026 limits applicable to health and welfare benefits. Rev. Proc. 2025-32 (Oct. 29, 2025). These limits are in addition to those that the IRS issued earlier this year. Rev. Proc. 2025-19 (May 1, 2025).