Below is a list of selected IRS limits relating to employee benefits and compensation for 2018, followed by links to selected limits published by other agencies. These limits are adjusted periodically to reflect changes in the cost of living. For selected historical limits, click here.

Retirement Amount for 2018
Annual compensation limit, § 401(a)(17)  $275,000
Elective deferrals for 401(k), 403(b) and 457 plans, § 402(g) & § 457(e)  $18,500
Catch-up contributions, § 414(v)  $6,000
Highly compensated employee threshold, § 414(q)  $120,000
Benefits limit for defined benefit plans, § 415(b)  $220,000
Allocation limit for defined contribution plans, § 415(c)  $55,000
Key employee threshold, § 416(i)  $175,000
Health  Amount for 2018
Health flexible spending account limit, § 125(i)  $2,650
HSA contribution limit − self-only coverage, § 223(b)  $3,450
HSA contribution limit − family coverage, § 223(b)  $6,850
High deductible health plan − self-only, § 223(c) $1,350 minimum deductible
$6,650 maximum out-of-pocket
High deductible health plan − family, § 223(c) $2,700 minimum deductible
$13,300 maximum out-of-pocket
Out-of-pocket limits for essential health benefits, §9815(a)(1)/PHSA § 2707(b) $7,350 self-only coverage
$14,700 family coverage
Other  Amount for 2018
Social Security wage base  $128,400
Exclusion for employer-provided mass transit and vanpool benefits, § 132(f)  $260
Exclusion for employer-provided parking, § 132(f)  $260

 

Links to Other Limits:

2018 Federal Income Tax Rates

2018 Federal Poverty Guidelines

2018 Medicare Costs

2018 PBGC Maximum Guaranteed Benefit Amounts

2018 Maximum Social Security Benefits

2018 Covered Compensation Tables