Important Facts and Figures 2011-2013
| 2013 | 2012 | 2011 |
| §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 |
See also Important Facts and Figures 2013-2015.
See also Important Facts and Figures 2008-2010.
