2017 IRS Limits for Qualified Retirement Plans

 20162017
401(k) / 403(b) Deferral Limit
The maximum contribution to a 401(k) or 403(b) plan in 2016.
$18,000$18,000
Catch Up Contribution
The additional contribution allowed to a 401(k) or 403(b) plan for those who are 50 or will turn 50 in 2016.
$6,000$6,000
Highly Compensated Employees
Contributions by highly compensated employees are limited by discrimination testing. Employees are designated highly compensated if their compensation in the prior year is greater than the threshold.
$120,000$120,000
Annual Compensation Limit
The maximum annual contribution used for plan purposes.
$265,000$270,000
Simple Plan Deferral Limit$12,500$12,500
Social Security Wage Base$118,500$127,200
Total Contribution Limit
The maximum contribution that an individual can receive during the year, considering all sources (deferral, match, profit sharing, safe harbor, etc.)
$53,000$54,000
Defined Benefit Limit$210,000$215,000