Below is a list of selected IRS limits relating to employee benefits and compensation for 2019, 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 2019
Annual compensation limit, § 401(a)(17)  $280,000
Elective deferrals for 401(k), 403(b) and 457 plans, § 402(g) & § 457(e)  $19,000
Catch-up contributions, § 414(v)  $6,000
Highly compensated employee threshold, § 414(q)  $125,000
Benefits limit for defined benefit plans, § 415(b)  $225,000
Allocation limit for defined contribution plans, § 415(c)  $56,000
Key employee threshold, § 416(i)  $180,000
Health  Amount for 2019
Health flexible spending account limit, § 125(i)  $2,700
HSA contribution limit − self-only coverage, § 223(b)  $3,500
HSA contribution limit − family coverage, § 223(b)  $7,000
High deductible health plan − self-only, § 223(c) $1,350 minimum deductible
$6,750 maximum out-of-pocket
High deductible health plan − family, § 223(c) $2,700 minimum deductible
$13,500 maximum out-of-pocket
Out-of-pocket limits for essential health benefits, §9815(a)(1)/PHSA § 2707(b) $7,900 self-only coverage
$15,800 family coverage
Other  Amount for 2019
Social Security wage base  $132,900
Exclusion for employer-provided mass transit and vanpool benefits, § 132(f)  $265
Exclusion for employer-provided parking, § 132(f)  $265

 

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