Benefit Limits
Indexed Employee Benefit Limits
| ITEM | 2025 | 2024 |
| 1. Maximum deferral to a 401(k) Plan | $23,500 | $23,000 |
| 2. Maximum 401(k) Catch Up Contribution - age 50 and over | $7,500 | $7,500 |
| 3. Maximum 401(k) Catch Up Contribution - age 60, 61, 62 and 63 | $11,250 | NA |
| 4. Maximum Profit Sharing Plan contribution for a participant | $70,000 | $69,000 |
| 5. Maximum 401(k) and Profit Sharing Plan contribution for a participant age 50 or older | $77,500 | $76,500 |
| 6.Maximum Defined Benefit Pension Plan Benefit (Dollar Limit payable at ages 62 to 65) | $280,000 | $275,000 |
| 7. Maximum compensation that can be used for Plan purposes | $350,000 | $345,000 |
| 8. Highly Compensated Employee Compensation Threshold | $160,000 | $155,000 |
| 9. Social Security Taxable Wage Base | $176,100 | $168,600 |
| 10. Medicare Wage Base | Unlimited | Unlimited |
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