| §401(k), §403(b), §457(e)(15) Annual Deferral Limit |
$17,500 |
$17,000 |
$16,500 |
| §401(k), §403(b), §457(e)(15) Age 50 Catch-Up Deferral |
$5,500 |
$5,500 |
$5,500 |
| Deferred Contribution Compensation Limit |
$255,000 |
$250,000 |
$245,000 |
| Deferred Contribution Combined Limit |
$51,000 |
$50,000 |
$49,000 |
| Social Security Wage Limit |
$113,700 |
$110,100 |
$106,800 |
| Social Security Maximum Withholding |
$7,049.40 |
$4,624.20 |
$4,485.60 |
| Social Security Employer Maximum |
$7,049.40 |
$6,826.20 |
$6,621.60 |
| SIMPLE Plan Deferral Limit |
$12,000 |
$11,500 |
$11,500 |
| SIMPLE Plan Age 50 Catch-Up Deferral |
$2,500 |
$2,500 |
$2,500 |
| IRA Contribution Limit |
$5,500 |
$5,000 |
$5,000 |
| IRA Age 50 Catch-Up Contribution |
$1,000 |
$1,000 |
$1,000 |
| Highly Compensated Employee |
$115,000 |
$115,000 |
$110,000 |
| Key Employee in a Top-Heavy Plan |
$165,000 |
$165,000 |
$160,000 |
| Control Employee for Reg. §1.61-21(f)(5)(i) |
$100,000 |
$100,000 |
$95,000 |
| Control Employee for Reg. §1.61-21(f)(5)(iii) |
$205,000 |
$205,000 |
$195,000 |
| Business Mileage Rate (January 1 - June 30) |
$0.565 |
$0.555 |
$0.510 |
| Business Mileage Rate (July 1 - December 31) |
$0.565 |
$0.555 |
$0.555 |
| SEP Compensation Threshold |
$550 |
$550 |
$550 |
| Federal Hourly Minimum Wage (Effective July 24) |
$7.25 |
$7.25 |
$7.25 |
| Health Savings Account (HSA) Self-Only Coverage Contribution |
$3,250 |
$3,100 |
$3,050 |
| HSA Self-Only Out-of-Pocket Maximum |
$6,250 |
$6,050 |
$5,950 |
| HSA Self-Only Minimum Deductible |
$1,250 |
$1,200 |
$1,200 |
| HSA Family Coverage Contribution |
$6,450 |
$6,250 |
$6,150 |
| HSA Family Coverage Out-of-Pocket Maximum |
$12,500 |
$12,100 |
$11,900 |
| HSA Family Minimum Deductible |
$2,500 |
$2,400 |
$2,400 |
| HSA Age 55 Catch-Up Contribution |
$1,000 |
$1,000 |
$1,000 |
| Medical Savings Account (MSA) Self-Only Deductible Minimum |
$2,150 |
$2,100 |
$2,050 |
| MSA Self-Only Deductible Maximum |
$3,200 |
$3,150 |
$3,050 |
| MSA Self-Only Out-of-Pocket Maximum |
$4,300 |
$4,200 |
$4,100 |
| MSA Family Deductible Minimum |
$4,300 |
$4,200 |
$4,100 |
| MSA Family Deductible Maximum |
$6,450 |
$6,300 |
$6,150 |
| MSA Family Out-of-Pocket Maximum |
$7,850 |
$7,650 |
$7,500 |
| Monthly Transit Pass Maximum Fringe Benefit Exclusion |
$245 |
$240 |
$230 |
| Monthly Qualified Parking Maximum Fringe Benefit Exclusion |
$245 |
$240 |
$230 |
| Monthly Qualified Bicycle Commuting Maximum Fringe Benefit Exclusion |
$20 |
$20 |
$20 |
