Overview
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Defined Contribution Plans
Health Savings Accounts (HSAs) and High-Deductible Health Plans (HDHPs)
Health Care Flexible Spending Accounts (Health FSAs) and Limited-Scope (Vision/Dental) FSAs
Social Security (FICA) Payroll Tax
Qualified Transportation Benefit (monthly limits)
Dependent Care FSAs (DC-FSAs), also called Dependent Care Assistance Plans (DCAPs)
Defined Contribution Plans
| Account Type | Limit Category | 2025 | 2026 | Change |
| 401(k), 403(b), 457, TSP | Employee Deferral Limit | $23,500 | $24500 | +$1,000 |
| 401(k), 403(b), 457, TSP | Catch-up (Age 50+) | $7,500 | $8,000 | +$500 |
| 401(k), 403(b), 457, TSP | Super Catch-up (Age 60-63) | $11,250 | $11,250 | N/A |
| 401(k), 403(b), 457, TSP | Total for Age 50+ (w/ catch-up) | $31,000 | $32,500 | +$1,500 |
| Traditional & Roth IRA | Annual Contribution Limit | $7,000 | $7,500 | +$500 |
| Traditional & Roth IRA | Catch-up (Age 50+) | $1,000 | $1,100 | +$100 |
| Traditional & Roth IRA | Total for Age 50+ | $8,000 | $8,600 | +$600 |
| SIMPLE Plans | Employee Deferral | $16,500 | $17,000 | +$500 |
| SIMPLE Plans | Catch-up (Age 50+) | $3,500 | $4,000 | +$500 |
| SIMPLE Plans | Super Catch-up (Age 60-63) | $5,250 | $5,250 | N/A |
Health Savings Accounts (HSAs) and High-Deductible Health Plans (HDHPs)
| 2025 | 2026 | Change | |
| HSA contribution limit (employer + employee) | Self-only: $4,300 | Self-only: $4,400 | +$100 |
| Family: $8,550 | Family: $8,750 | +$200 | |
| HSA catch-up contributions (age 55 or older) | $1,000 | $1,000 | N/A |
| HDHP minimum deductibles | Self-only: $1,650 | Self-only: $1,700 | +$50 |
| Family: $3,300 | Family: $3,400 | +$100 | |
| HDHP maximum out-of-pocket amounts (deductibles, co-payments and other amounts, but not premiums) | Self-only: $8,300 | Self-only: $8,500 | +$050 |
| Family: $16,600 | Family: $17,000 | +$600 |
Health Care Flexible Spending Accounts (Health FSAs) and Limited-Scope (Vision/Dental) FSAs
| 2025 | 2026 | Change | |
| Maximum salary deferral | $3,300 | $3,400 | + $100 |
Social Security (FICA) Payroll Tax
| 2024 | 2025 | Change | |
| Maximum earnings subject to Social Security 12.4% FICA payroll tax (6.2% paid by employer and 6.2% paid by employee) | $168,600 | $176,100 | + $7,500 |
Qualified Transportation Benefit (monthly limits)
| 2024 | 2025 | Change | |
| Transit passes and van pool services (employer + employee) | $315 | $325 | + $10 |
| Qualified parking | $315 | $325 | + $10 |
Dependent Care FSAs (DC-FSAs), also called Dependent Care Assistance Plans (DCAPs)
| 2026 | |
| Maximum salary deferral (single taxpayers and married couples filing jointly) | $7,500 |
| Maximum salary deferral (married couples filing separately) | $3,750 |
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