Reference 2027 IRS contribution limits for key tax-advantaged accounts, including 401(k), 403(b), 457, HSA, and IRA accounts.
Contributions
| Limit | 2026 | 2027 |
|---|---|---|
| 401(k), 403(b), 457(b) Plan Deferral Limit | $24,500 | $25,500 |
| 401(k), 403(b), 457(b) Catch-up Limit (Age 50+) | $8,000 | $8,500 |
| 401(k), 403(b), 457(b) Enhanced Catch-up Limit (Age 60–63)* | $11,250 | $11,750 |
| Traditional or Roth IRA Limit | $7,500 | $7,500 |
| Traditional or Roth IRA Catch-up Limit | $1,100 | $1,100 |
*Subject to the provisions of your retirement plan.
Compensation
| Limit | 2026 | 2027 |
|---|---|---|
| Defined Contribution Limit | $360,000 | $375,000 |
| Key Employee Officer | $235,000 | $245,000 |
Highly Compensated Employee (HCE) Threshold
| Determination Year | Look-Back Compensation Year | HCE Threshold |
|---|---|---|
| 2026 | 2025 | $160,000 |
| 2027 | 2026 | $170,000 |
| Catch-Up Contribution Year | Look-Back Wage Year | HPI Threshold |
|---|---|---|
| 2026 | 2025 FICA Wages | $150,000 |
| 2027 | 2026 FICA Wages | $155,000 |
Catch-up contributions made by HPIs are required to be Roth.
HSA Contributions
| Limit | 2026 Individual | 2027 Individual | 2026 Family | 2027 Family |
|---|---|---|---|---|
| HSA Contribution Limits | $4,400 | $4,500 | $8,750 | $9,000 |
| Minimum Deductible for HDHPs | $1,700 | $1,750 | $3,400 | $3,500 |
| Maximum Out-of-Pocket Expenses | $8,500 | $8,700 | $17,000 | $17,400 |
Questions?
If you have questions about how these limits impact your plan or participants, reach out to or call (608) 288-2897.
Investment advisory services offered through Global Retirement Partners, LLC, dba M3 Financial, an SEC registered investment advisor.
