Below is a list of selected IRS limits relating to employee benefits and compensation for 2017, 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 2017
Annual compensation limit, § 401(a)(17)  $270,000
Elective deferrals for 401(k), 403(b) and 457 plans, § 402(g) &
§ 457(e)
 $18,000
Catch-up contributions, § 414(v)  $6,000
Highly compensated employee threshold, § 414(q)  $120,000
Benefits limit for defined benefit plans, § 415(b)  $215,000
Allocation limit for defined contribution plans, § 415(c)  $54,000
Key employee threshold, § 416(i)  $175,000
Health  Amount for 2017
Health flexible spending account limit, § 125(i)  $2,600
HSA contribution limit − self-only coverage, § 223(b)  $3,400
HSA contribution limit − family coverage, § 223(b)  $6,750
High deductible health plan − self-only coverage, § 223(c) $1,300 minimum deductible
$6,550 maximum out-of-pocket
High deductible health plan − family coverage, § 223(c) $2,600 minimum deductible
$13,100 maximum out-of-pocket
Out-of-pocket limits for essential health benefits, § 9815(a)(1)/PHSA § 2707(b) $6,850 self-only coverage
$13,700 family coverage
Other  Amount for 2017
Social Security wage base  $127,200
Exclusion for employer-provided mass transit and vanpool benefits, § 132(f)  $255
Exclusion for employer-provided parking, § 132(f)  $255

 

Links to Other Limits:

2015 Federal Income Tax Rates

2014 Federal Poverty Guideline

2014 Medicare Costs

2015 PBGC Maximum Guaranteed Benefit Amounts

2015 Maximum Social Security Benefits

2014 Covered Compensation Tables