Setrics Tracker

Retirement Plan Limits

Code SectionExplanation20192018
402(g)(1) Elective DeferralsMaximum amount employees can contribute to a 401(k) or 403(b) Plan$19,000$18,500
457(b)(2) and 457(c)(1) LimitsMaximum amount an employee and/or employer can contribute to a 457 Plan$19,000$18,500
414(v)(2)(B)(i) Catch-up ContributionsAdditional amount those over age 50 can contribute to a 401(k) or 403(b) plan$6,000$6,000
414(q)(1)(B) Highly Compensated Employee ThresholdCompensation amount used to determine Highly Compensated Employees (Lookback year)$125,000$120,000
415(c)(1)(A) Defined Contribution LimitsAnnual limit on all contributions (employee and employer) for 401(k) and 403(b) plans$56,000$55,000
Annual Compensation LimitMaximum Compensation for Qualified Plan Purposes$280,000$270,000
Taxable Wage BaseSocial Security wage base$132,900$128,400

Health and Cafeteria Plan Limits

 20182017
Maximum Health FSA Election$2,650$2,600
Maximum Dependent Care FSA ElectionNot Released$5,000
HSA Max. Contribution (Single)$3,450$3,400
HSA Max. Contribution (Family)$6,900$6,750
HSA Catch-Up Contribution (55 and over)$1,000$1,000
HDHP Min. Annual Deductible (Single)$1,350$1,300
HDHP Min. Annual Deductible (Family)$2,700$2,600
HDHP Out of Pocket Max. (Single)$6,650$6,550
HDHP Out of Pocket Max. (Family)$13,300$13,100
Parking Max. Monthly Reimbursement$260$255
Transit Max. Monthly Reimbursement$260$255
Mileage Rate (for medical treatment)Not Released$0.17/mi.
Highly Compensated EmployeeNot Released$175,000