| §401(k), §403(b), §457(e)(15) Annual Deferral Limit |
$18,000 |
$17,500 |
$17,500 |
| §401(k), §403(b), §457(e)(15) Age 50 Catch-Up Deferral |
$6,000 |
$5,500 |
$5,500 |
| Deferred Contribution Compensation Limit |
$265,000 |
$260,000 |
$255,000 |
| Deferred Contribution Combined Limit |
$63,000 |
$52,000 |
$51,000 |
| Social Security Wage Limit |
$118,500 |
$117,000 |
$113,700 |
| Social Security Maximum Withholding |
$7,347 |
$7,254.00 |
$7,049.40 |
| Social Security Employer Maximum |
$7,347 |
$7,254.00 |
$7,049.40 |
| SIMPLE Plan Deferral Limit |
$12,500 |
$12,000 |
$12,000 |
| SIMPLE Plan Age 50 Catch-Up Deferral |
$3,000 |
$2,500 |
$2,500 |
| IRA Contribution Limit |
$5,500 |
$5,500 |
$5,500 |
| IRA Age 50 Catch-Up Contribution |
$1,000 |
$1,000 |
$1,000 |
| Highly Compensated Employee |
$120,000 |
$115,000 |
$115,000 |
| Key Employee in a Top-Heavy Plan |
$170,000 |
$170,000 |
$165,000 |
| Control Employee for Reg. §1.61-21(f)(5)(i) |
$105,000 |
$105,000 |
$100,000 |
| Control Employee for Reg. §1.61-21(f)(5)(iii) |
$215,000 |
$210,000 |
$205,000 |
| Business Mileage Rate |
$0.575 |
$0.56 |
$0.565 |
| SEP Compensation Threshold |
$600 |
$550 |
$550 |
| Federal Hourly Minimum Wage |
$7.25 |
$7.25 |
$7.25 |
| Health Savings Account (HSA) Self-Only Coverage Contribution |
$3,350 |
$3,300 |
$3,250 |
| HSA Self-Only Out-of-Pocket Maximum |
$6,450 |
$6,350 |
$6,250 |
| HSA Self-Only Minimum Deductible |
$1,300 |
$1,250 |
$1,250 |
| HSA Family Coverage Contribution |
$6,650 |
$6,550 |
$6,450 |
| HSA Family Coverage Out-of-Pocket Maximum |
$12,900 |
$12,700 |
$12,500 |
| HSA Family Minimum Deductible |
$2,600 |
$2,500 |
$2,500 |
| HSA Age 55 Catch-Up Contribution |
$1,000 |
$1,000 |
$1,000 |
| Medical Savings Account (MSA) Self-Only Deductible Minimum |
$2,200 |
$2,200 |
$2,150 |
| MSA Self-Only Deductible Maximum |
$3,300 |
$3,250 |
$3,200 |
| MSA Self-Only Out-of-Pocket Maximum |
$4,450 |
$4,350 |
$4,300 |
| MSA Family Deductible Minimum |
$4,450 |
$4,350 |
$4,300 |
| MSA Family Deductible Maximum |
$6,650 |
$6,550 |
$6,450 |
| MSA Family Out-of-Pocket Maximum |
$8,150 |
$8,000 |
$7,850 |
| Monthly Transit Pass Maximum Fringe Benefit Exclusion |
$130 |
$250 |
$245 |
| Monthly Qualified Parking Maximum Fringe Benefit Exclusion |
$250 |
$250 |
$245 |
| Monthly Qualified Bicycle Commuting Maximum Fringe Benefit Exclusion |
$20 |
$20 |
$20 |
