Retirement
2026 Cost of Living Adjustments to Contribution and Benefit Limits
The Social Security Administration released the 2026 Social Security Wage Base in October 2025, reflecting a 2.8% increase in the national average wage index. All other retirement-focused 2026 limits are determined using a 2.88% increase, which represents the year-over-year increase in the average of the CPI index for Urban Wage Earnings (CPI-U) from the third quarter of 2024 to the third quarter of 2025.
The limits for 2026 and 2025 are shown in the table below.
Code Sec.
2026
2025
Max benefit for DB plan
415(b)(1)(A)
$290,000
$280,000
Max contribution for DC plan
415(c)(1)(A)
$72,000
$70,000
Elective deferrals limit
402(g)(1)
$24,500
$23,500
Catch-up contributions limit (age 50+)
414(v)(2)(B)(i)
$8,000
$7,500
Special catch-up contributions limit (ages 60-63)
414(v)(2)(E)(i)
$11,250
$11,250
Roth catch-up wage threshold
414(v)(7)(A)
$150,000
$145,000
Highly compensated employee limit
414(q)(1)(B)(i)
$160,000
$160,000
Annual compensation limit
401(a)(17)
$360,000
$350,000
IRA contributions
219(b)(5)(A)
$7,500
$7,000
IRA catch-up limit
219(b)(5)(B)
$1,100
$1,000
Deferral limits for DC plans of state and local governments
457(b)(2) & 457(c)(1)
$24,500
$23,500
Definition of key employee in top-heavy plan
416(i)(1)(A)(i)
$235,000
$230,000
Social Security Wage Base
$184,500
$176,100
HSA contribution limit (single)
$4,400
$4,300
HSA contribution limit (family)
$8,750
$8,550
HSA catch-up limit
$1,000
$1,000
FSA contribution limit
$3,400
$3,300
FSA carryover limit
$680
$660
HDHP minimum deductible (self-only)
$1,700
$1,650
HDHP minimum deductible (family)
$3,400
$3,300
HDHP maximum out of pocket expense (self-only)
$8,500
$8,300
HDHP maximum out of pocket expense (family)
$17,000
$16,600
DCAP contribution limit
$7,500
$5,000
DCAP contribution limit (married filing separately)
$3,750
$2,500
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