🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 119 (from laksa031)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa119.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/retirement-plans/choosing-a-retirement-plan-simple-401k-plan\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/retirement-plans/choosing-a-retirement-plan-simple-401k-plan\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.irs.gov\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan","crawl_time":1776060484,"first_indexed_time":1478520371,"http_code":200,"src_unparsed":"gov,irs!www,\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan s443","src_root_hash":"796284942891862319","history_drop_reason":null,"meta_title":"Choosing a retirement plan: SIMPLE 401k plan | Internal Revenue Service","meta_descriptions":["SIMPLE 401(k) Plan"],"attrs_boilerpipe_text":"A subset of the 401(k) plan is the SIMPLE 401(k) plan. Just like the SIMPLE IRA plan, this is a plan just for you: the small business owner with 100 or fewer employees. However, just as with the SIMPLE IRA plan, there is a two-year grace period if you exceed 100 employees, to allow for growing businesses.\nUnder a SIMPLE 401(k) plan, an employee can elect to defer some compensation. But unlike a regular 401(k) plan, you the employer\nmust make\neither:\nA matching contribution up to 3% of each employee’s pay, or\nA non-elective contribution of 2% of each eligible employee’s pay.\nNo other contributions can be made. The employees are totally vested in\nany and all contributions\n.\nIf you establish a SIMPLE 401(k) plan, you:\nMust have 100 or fewer employees.\nCannot have any other retirement plans.\nNeed to annually file a Form 5500.\nThe IRS has issued Model Amendments for SIMPLE 401(k) plans. These Model Amendments permit a 401(k) plan to become a SIMPLE 401(k) plan (if the other requirements are met).\nPros and cons\nPlan is not subject to the non-discrimination rules that apply to everyday 401(k) plans.\nEmployees are fully vested in\nall\n contributions.\nStraightforward benefit formula allows for easy administration.\nOptional participant loans and hardship withdrawals add flexibility for employees.\nNo other retirement plans can be maintained.\nWithdrawal and loan flexibility adds administrative burden for the employer.\nWho contributes\nEmployee salary deferrals and Employer contributions.\nContribution limits\nEmployee\n- $16,000 in 2024, $15,500 in 2023, $14,000 in 2022 and $13,500 in 2020 and 2021. If the employee is age 50 and over, an additional “catch-up” contribution is allowed. The additional contribution amount is $3,500 in 2023 and 2024 ($3,000 in 2022, 2021, and 2020).\nEmployer\n- A dollar-for-dollar match up to 3% of pay\nor\na 2% non-elective contribution for\neach eligible employee\n.\nFiling requirements\nAnnual filing of Form 5500 is required.\nParticipant loans  \nLoans are permitted.\nIn-service withdrawals\nYes, but subject to possible 10% penalty if under age 59-1\/2.\nRelated\nConsider a\nSEP\nor\nSIMPLE IRA\nplan.","attrs_markdown":"[Skip to main content](https:\/\/www.irs.gov\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan#main-content)\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/us_flag_small.png)\n\nAn official website of the United States government\n\nHere's how you know\n\nHere's how you know\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-dot-gov.svg)\n\n**Official websites use .gov**\n\nA **.gov** website belongs to an official government organization in the United States.\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-https.svg)\n\n**Secure .gov websites use HTTPS**\n\nA **lock** (![Locked padlock icon](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/lock.svg)) or **https:\/\/** means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg) ![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_irs\/images\/logo-print.svg)](https:\/\/www.irs.gov\/ \"Home\")\n\n## Information Menu\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- English\n  \n  - [Español](https:\/\/www.irs.gov\/es\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals)\n- Sign in\n  - [Individual](https:\/\/sa.www4.irs.gov\/ola)\n  - [Business](https:\/\/sa.www4.irs.gov\/bola)\n  - [Tax Pro](https:\/\/sa.www4.irs.gov\/taxpro)\n  - ## Access your tax information with an IRS account.\n    - Refunds\n    - Payments\n    - Tax records\n  - [Create account](https:\/\/www.irs.gov\/your-account)\n\n- Search\n- - Sign in\n    - [Individual](https:\/\/sa.www4.irs.gov\/ola)\n    - [Business](https:\/\/sa.www4.irs.gov\/bola)\n    - [Tax Pro](https:\/\/sa.www4.irs.gov\/taxpro)\n    - ## Access your tax information with an IRS account.\n      - Refunds\n      - Payments\n      - Tax records\n    - [Create account](https:\/\/www.irs.gov\/your-account)\n- Menu\n\n## Main 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[Forms](https:\/\/www.irs.gov\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n- [Overview](https:\/\/www.irs.gov\/forms-instructions)\n- POPULAR FORMS & INSTRUCTIONS\n- [Form 1040](https:\/\/www.irs.gov\/forms-pubs\/about-form-1040 \"Individual Income Tax Return\")\n- [Form 1040 Instructions](https:\/\/www.irs.gov\/instructions\/i1040gi \"Instructions for Form 1040 \")\n- [Form W-9](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9 \"Request for Taxpayer Identification Number (TIN) and Certification\")\n- [Form 4506-T](https:\/\/www.irs.gov\/forms-pubs\/about-form-4506-t \"Request for Transcript of Tax Return\")\n- [Form W-4](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-4 \"Employee's Withholding Certificate\")\n- [Form 941](https:\/\/www.irs.gov\/forms-pubs\/about-form-941 \"Employer's Quarterly Federal Tax Return\")\n- [Form W-2](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-2 \"Wage and Tax Statement\")\n- [Form 9465](https:\/\/www.irs.gov\/forms-pubs\/about-form-9465 \"Installment Agreement Request\")\n- POPULAR FOR TAX PROS\n- [Form 1040-X](https:\/\/www.irs.gov\/forms-pubs\/about-form-1040x \"Amended Individual Income Tax Return\")\n- [Form 2848](https:\/\/www.irs.gov\/forms-pubs\/about-form-2848 \"Power of Attorney\")\n- [Form W-7](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-7 \"Apply for an ITIN\")\n- [Circular 230](https:\/\/www.irs.gov\/tax-professionals\/office-of-professional-responsibility-and-circular-230 \"Regulations Governing Practice before the IRS\")\n## [Report Fraud](https:\/\/www.irs.gov\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n- [Overview](https:\/\/www.irs.gov\/help\/report-fraud)\n- [Tax fraud and scams](https:\/\/www.irs.gov\/help\/report-fraud\/report-tax-fraud-a-scam-or-law-violation)\n- [Identity theft](https:\/\/www.irs.gov\/identity-theft-central)\n- [Fake IRS email or message](https:\/\/www.irs.gov\/help\/report-fraud\/report-fake-irs-treasury-or-tax-related-emails-and-messages)\n- [Tax return preparer](https:\/\/www.irs.gov\/help\/report-fraud\/make-a-complaint-about-a-tax-return-preparer)\n\n## Main navigation\n- [File](https:\/\/www.irs.gov\/filing)\n- [Pay](https:\/\/www.irs.gov\/payments)\n- [Refunds](https:\/\/www.irs.gov\/refunds)\n- [Credits & Deductions](https:\/\/www.irs.gov\/credits-and-deductions)\n- [Forms & Instructions](https:\/\/www.irs.gov\/forms-instructions)\n\n## Info Menu Mobile\n- [Charities & Nonprofits](https:\/\/www.irs.gov\/charities-and-nonprofits)\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- English\n  \n  - [Español](https:\/\/www.irs.gov\/es\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals \"Tax Pros\")\n\n1. [Home](https:\/\/www.irs.gov\/)\n2. [Retirement Plans](https:\/\/www.irs.gov\/retirement-plans)\n3. Choosing a retirement plan: SIMPLE 401k plan\n# Choosing a retirement plan: SIMPLE 401(k) plan\n\n### More In Retirement Plans\n- [IRAs](https:\/\/www.irs.gov\/retirement-plans\/individual-retirement-arrangements-iras \"IRAs\")\n- [Types of retirement plans](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/types-of-retirement-plans \"Types of retirement plans\")\n- [Required minimum distributions](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-required-minimum-distributions-rmds \"Required minimum distributions\")\n- [Published guidance](https:\/\/www.irs.gov\/retirement-plans\/published-guidance \"Published guidance\")\n- [Forms and publications](https:\/\/www.irs.gov\/retirement-plans\/retirement-plan-forms-and-publications \"Forms and publications\")\n- [Operate a retirement plan](https:\/\/www.irs.gov\/retirement-plans\/operate-a-retirement-plan \"Operate a retirement plan\")\n- [News](https:\/\/www.irs.gov\/retirement-plans\/newsletters \"News\")\n- [Topic index](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics \"Topic index\")\n\nA subset of the 401(k) plan is the SIMPLE 401(k) plan. Just like the SIMPLE IRA plan, this is a plan just for you: the small business owner with 100 or fewer employees. However, just as with the SIMPLE IRA plan, there is a two-year grace period if you exceed 100 employees, to allow for growing businesses.\n\nUnder a SIMPLE 401(k) plan, an employee can elect to defer some compensation. But unlike a regular 401(k) plan, you the employer **must make** either:\n\n1. A matching contribution up to 3% of each employee’s pay, or\n2. A non-elective contribution of 2% of each eligible employee’s pay.\n\nNo other contributions can be made. The employees are totally vested in **any and all contributions**.\n\nIf you establish a SIMPLE 401(k) plan, you:\n\n- Must have 100 or fewer employees.\n- Cannot have any other retirement plans.\n- Need to annually file a Form 5500.\n\nThe IRS has issued Model Amendments for SIMPLE 401(k) plans. These Model Amendments permit a 401(k) plan to become a SIMPLE 401(k) plan (if the other requirements are met).\n\n## Pros and cons\n- Plan is not subject to the non-discrimination rules that apply to everyday 401(k) plans.\n- Employees are fully vested in *all* contributions.\n- Straightforward benefit formula allows for easy administration.\n- Optional participant loans and hardship withdrawals add flexibility for employees.\n- No other retirement plans can be maintained.\n- Withdrawal and loan flexibility adds administrative burden for the employer.\n## Who contributes\nEmployee salary deferrals and Employer contributions.\n\n## Contribution limits\n**Employee** \\- \\$16,000 in 2024, \\$15,500 in 2023, \\$14,000 in 2022 and \\$13,500 in 2020 and 2021. If the employee is age 50 and over, an additional “catch-up” contribution is allowed. The additional contribution amount is \\$3,500 in 2023 and 2024 (\\$3,000 in 2022, 2021, and 2020).\n\n**Employer** \\- A dollar-for-dollar match up to 3% of pay *or* a 2% non-elective contribution for **each eligible employee**.\n\n## Filing requirements\nAnnual filing of Form 5500 is required.\n\n## Participant loans\nLoans are permitted.\n\n## In-service withdrawals\nYes, but subject to possible 10% penalty if under age 59-1\/2.\n\n## Related\n- Consider a [SEP](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/simplified-employee-pension-plan-sep \"Simplified Employee Pension plan (SEP)\") or [SIMPLE IRA](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/simple-ira-plan \"SIMPLE IRA plan\") plan.\n\nPage Last Reviewed or Updated: 26-Aug-2025\n\n- [Share](https:\/\/www.irs.gov\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan)\n  - [Facebook](https:\/\/www.irs.gov\/#facebook)\n  - [Twitter](https:\/\/www.irs.gov\/#twitter)\n  - [Linkedin](https:\/\/www.irs.gov\/#linkedin)\n- Print\n\n## Footer Navigation\n- Our Agency\n  - [About IRS](https:\/\/www.irs.gov\/about-irs)\n  - [Careers](https:\/\/jobs.irs.gov\/)\n  - [Operations and Budget](https:\/\/www.irs.gov\/statistics\/soi-tax-stats-irs-operations-and-budget)\n  - [Tax Statistics](https:\/\/www.irs.gov\/statistics)\n  - [Help](https:\/\/www.irs.gov\/help\/let-us-help-you)\n  - [Find a Local Office](https:\/\/www.irs.gov\/help\/contact-your-local-irs-office)\n- Know Your Rights\n  - [Taxpayer Bill of Rights](https:\/\/www.irs.gov\/taxpayer-bill-of-rights)\n  - [Taxpayer Advocate Service](https:\/\/www.irs.gov\/taxpayer-advocate)\n  - [Independent Office of Appeals](https:\/\/www.irs.gov\/appeals)\n  - [Civil Rights](https:\/\/www.irs.gov\/about-irs\/protecting-taxpayer-civil-rights)\n  - [FOIA](https:\/\/www.irs.gov\/privacy-disclosure\/irs-freedom-of-information)\n  - [No FEAR Act Data](https:\/\/home.treasury.gov\/footer\/no-fear-act)\n  - [Reliance on Guidance](https:\/\/www.irs.gov\/newsroom\/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs)\n- Resolve an Issue\n  - [IRS Notices and Letters](https:\/\/www.irs.gov\/individuals\/understanding-your-irs-notice-or-letter)\n  - [Identity Theft](https:\/\/www.irs.gov\/identity-theft-central)\n  - [Tax scams](https:\/\/www.irs.gov\/help\/tax-scams)\n  - [Tax Fraud](https:\/\/www.irs.gov\/compliance\/criminal-investigation\/tax-fraud-alerts)\n  - [Criminal Investigation](https:\/\/www.irs.gov\/compliance\/criminal-investigation)\n  - [Whistleblower Office](https:\/\/www.irs.gov\/compliance\/whistleblower-office)\n- Languages\n  - [Español](https:\/\/www.irs.gov\/es)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant)\n  - [한국어](https:\/\/www.irs.gov\/ko)\n  - [Pусский](https:\/\/www.irs.gov\/ru)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht)\n  - [English](https:\/\/www.irs.gov\/)\n- Related Sites\n  - [U.S. Treasury](https:\/\/www.treasury.gov\/)\n  - [Treasury Inspector General for Tax Administration](https:\/\/www.treasury.gov\/tigta\/)\n  - [USA.gov](https:\/\/www.usa.gov\/)\n  - [USAspending.gov](https:\/\/www.usaspending.gov\/)\n  - [Vote.gov](https:\/\/vote.gov\/)\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg)](https:\/\/www.irs.gov\/)\n\n## Subfooter\n- [Privacy Policy](https:\/\/www.irs.gov\/privacy-disclosure\/irs-privacy-policy)\n- [Accessibility](https:\/\/www.irs.gov\/accessibility)\n\n✓\n\nThanks for sharing\\!\n\n[AddToAny](https:\/\/www.addtoany.com\/ \"Share Buttons\")\n\n[More…](https:\/\/www.irs.gov\/retirement-plans\/choosing-a-retirement-plan-simple-401k-plan#addtoany \"Show all\")","attrs_readable_markdown":"A subset of the 401(k) plan is the SIMPLE 401(k) plan. Just like the SIMPLE IRA plan, this is a plan just for you: the small business owner with 100 or fewer employees. However, just as with the SIMPLE IRA plan, there is a two-year grace period if you exceed 100 employees, to allow for growing businesses.\n\nUnder a SIMPLE 401(k) plan, an employee can elect to defer some compensation. But unlike a regular 401(k) plan, you the employer **must make** either:\n\n1. A matching contribution up to 3% of each employee’s pay, or\n2. A non-elective contribution of 2% of each eligible employee’s pay.\n\nNo other contributions can be made. The employees are totally vested in **any and all contributions**.\n\nIf you establish a SIMPLE 401(k) plan, you:\n\n- Must have 100 or fewer employees.\n- Cannot have any other retirement plans.\n- Need to annually file a Form 5500.\n\nThe IRS has issued Model Amendments for SIMPLE 401(k) plans. These Model Amendments permit a 401(k) plan to become a SIMPLE 401(k) plan (if the other requirements are met).\n\n## Pros and cons\n- Plan is not subject to the non-discrimination rules that apply to everyday 401(k) plans.\n- Employees are fully vested in *all* contributions.\n- Straightforward benefit formula allows for easy administration.\n- Optional participant loans and hardship withdrawals add flexibility for employees.\n- No other retirement plans can be maintained.\n- Withdrawal and loan flexibility adds administrative burden for the employer.\n## Who contributes\nEmployee salary deferrals and Employer contributions.\n\n## Contribution limits\n**Employee** \\- \\$16,000 in 2024, \\$15,500 in 2023, \\$14,000 in 2022 and \\$13,500 in 2020 and 2021. If the employee is age 50 and over, an additional “catch-up” contribution is allowed. The additional contribution amount is \\$3,500 in 2023 and 2024 (\\$3,000 in 2022, 2021, and 2020).\n\n**Employer** \\- A dollar-for-dollar match up to 3% of pay *or* a 2% non-elective contribution for **each eligible employee**.\n\n## Filing requirements\nAnnual filing of Form 5500 is required.\n\n## Participant loans\nLoans are permitted.\n\n## In-service withdrawals\nYes, but subject to possible 10% penalty if under age 59-1\/2.\n\n## Related\n- Consider a [SEP](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/simplified-employee-pension-plan-sep \"Simplified Employee Pension plan (SEP)\") or [SIMPLE IRA](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/simple-ira-plan \"SIMPLE IRA plan\") plan.","meta_canonical":null}

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URL	https://www.irs.gov/retirement-plans/choosing-a-retirement-plan-simple-401k-plan
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Meta Title	Choosing a retirement plan: SIMPLE 401k plan \| Internal Revenue Service
Meta Description	SIMPLE 401(k) Plan
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Boilerpipe Text	A subset of the 401(k) plan is the SIMPLE 401(k) plan. Just like the SIMPLE IRA plan, this is a plan just for you: the small business owner with 100 or fewer employees. However, just as with the SIMPLE IRA plan, there is a two-year grace period if you exceed 100 employees, to allow for growing businesses. Under a SIMPLE 401(k) plan, an employee can elect to defer some compensation. But unlike a regular 401(k) plan, you the employer must make either: A matching contribution up to 3% of each employee’s pay, or A non-elective contribution of 2% of each eligible employee’s pay. No other contributions can be made. The employees are totally vested in any and all contributions . If you establish a SIMPLE 401(k) plan, you: Must have 100 or fewer employees. Cannot have any other retirement plans. Need to annually file a Form 5500. The IRS has issued Model Amendments for SIMPLE 401(k) plans. These Model Amendments permit a 401(k) plan to become a SIMPLE 401(k) plan (if the other requirements are met). Pros and cons Plan is not subject to the non-discrimination rules that apply to everyday 401(k) plans. Employees are fully vested in all contributions. Straightforward benefit formula allows for easy administration. Optional participant loans and hardship withdrawals add flexibility for employees. No other retirement plans can be maintained. Withdrawal and loan flexibility adds administrative burden for the employer. Who contributes Employee salary deferrals and Employer contributions. Contribution limits Employee - $16,000 in 2024, $15,500 in 2023, $14,000 in 2022 and $13,500 in 2020 and 2021. If the employee is age 50 and over, an additional “catch-up” contribution is allowed. The additional contribution amount is $3,500 in 2023 and 2024 ($3,000 in 2022, 2021, and 2020). Employer - A dollar-for-dollar match up to 3% of pay or a 2% non-elective contribution for each eligible employee . Filing requirements Annual filing of Form 5500 is required. Participant loans Loans are permitted. In-service withdrawals Yes, but subject to possible 10% penalty if under age 59-1/2. Related Consider a SEP or SIMPLE IRA plan.
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Choosing a retirement plan: SIMPLE 401k plan # Choosing a retirement plan: SIMPLE 401(k) plan ### More In Retirement Plans - [IRAs](https://www.irs.gov/retirement-plans/individual-retirement-arrangements-iras "IRAs") - [Types of retirement plans](https://www.irs.gov/retirement-plans/plan-sponsor/types-of-retirement-plans "Types of retirement plans") - [Required minimum distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds "Required minimum distributions") - [Published guidance](https://www.irs.gov/retirement-plans/published-guidance "Published guidance") - [Forms and publications](https://www.irs.gov/retirement-plans/retirement-plan-forms-and-publications "Forms and publications") - [Operate a retirement plan](https://www.irs.gov/retirement-plans/operate-a-retirement-plan "Operate a retirement plan") - [News](https://www.irs.gov/retirement-plans/newsletters "News") - [Topic index](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics "Topic index") A subset of the 401(k) plan is the SIMPLE 401(k) plan. Just like the SIMPLE IRA plan, this is a plan just for you: the small business owner with 100 or fewer employees. However, just as with the SIMPLE IRA plan, there is a two-year grace period if you exceed 100 employees, to allow for growing businesses. Under a SIMPLE 401(k) plan, an employee can elect to defer some compensation. But unlike a regular 401(k) plan, you the employer must make either: 1. A matching contribution up to 3% of each employee’s pay, or 2. A non-elective contribution of 2% of each eligible employee’s pay. No other contributions can be made. The employees are totally vested in any and all contributions. If you establish a SIMPLE 401(k) plan, you: - Must have 100 or fewer employees. - Cannot have any other retirement plans. - Need to annually file a Form 5500. The IRS has issued Model Amendments for SIMPLE 401(k) plans. These Model Amendments permit a 401(k) plan to become a SIMPLE 401(k) plan (if the other requirements are met). ## Pros and cons - Plan is not subject to the non-discrimination rules that apply to everyday 401(k) plans. - Employees are fully vested in all contributions. - Straightforward benefit formula allows for easy administration. - Optional participant loans and hardship withdrawals add flexibility for employees. - No other retirement plans can be maintained. - Withdrawal and loan flexibility adds administrative burden for the employer. ## Who contributes Employee salary deferrals and Employer contributions. ## Contribution limits Employee \- \$16,000 in 2024, \$15,500 in 2023, \$14,000 in 2022 and \$13,500 in 2020 and 2021. If the employee is age 50 and over, an additional “catch-up” contribution is allowed. The additional contribution amount is \$3,500 in 2023 and 2024 (\$3,000 in 2022, 2021, and 2020). Employer \- A dollar-for-dollar match up to 3% of pay or a 2% non-elective contribution for each eligible employee. ## Filing requirements Annual filing of Form 5500 is required. ## Participant loans Loans are permitted. ## In-service withdrawals Yes, but subject to possible 10% penalty if under age 59-1/2. ## Related - Consider a [SEP](https://www.irs.gov/retirement-plans/plan-sponsor/simplified-employee-pension-plan-sep "Simplified Employee Pension plan (SEP)") or [SIMPLE IRA](https://www.irs.gov/retirement-plans/plan-sponsor/simple-ira-plan "SIMPLE IRA plan") plan. Page Last Reviewed or Updated: 26-Aug-2025 - [Share](https://www.irs.gov/retirement-plans/choosing-a-retirement-plan-simple-401k-plan) - [Facebook](https://www.irs.gov/#facebook) - [Twitter](https://www.irs.gov/#twitter) - [Linkedin](https://www.irs.gov/#linkedin) - Print ## Footer Navigation - Our Agency - [About IRS](https://www.irs.gov/about-irs) - [Careers](https://jobs.irs.gov/) - [Operations and Budget](https://www.irs.gov/statistics/soi-tax-stats-irs-operations-and-budget) - [Tax Statistics](https://www.irs.gov/statistics) - [Help](https://www.irs.gov/help/let-us-help-you) - [Find a Local Office](https://www.irs.gov/help/contact-your-local-irs-office) - Know Your Rights - [Taxpayer Bill of Rights](https://www.irs.gov/taxpayer-bill-of-rights) - [Taxpayer Advocate Service](https://www.irs.gov/taxpayer-advocate) - [Independent Office of Appeals](https://www.irs.gov/appeals) - [Civil Rights](https://www.irs.gov/about-irs/protecting-taxpayer-civil-rights) - [FOIA](https://www.irs.gov/privacy-disclosure/irs-freedom-of-information) - [No FEAR Act Data](https://home.treasury.gov/footer/no-fear-act) - [Reliance on Guidance](https://www.irs.gov/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs) - Resolve an Issue - [IRS Notices and Letters](https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter) - [Identity Theft](https://www.irs.gov/identity-theft-central) - [Tax scams](https://www.irs.gov/help/tax-scams) - [Tax Fraud](https://www.irs.gov/compliance/criminal-investigation/tax-fraud-alerts) - [Criminal Investigation](https://www.irs.gov/compliance/criminal-investigation) - [Whistleblower Office](https://www.irs.gov/compliance/whistleblower-office) - Languages - [Español](https://www.irs.gov/es) - [中文 (简体)](https://www.irs.gov/zh-hans) - [中文 (繁體)](https://www.irs.gov/zh-hant) - [한국어](https://www.irs.gov/ko) - [Pусский](https://www.irs.gov/ru) - [Tiếng Việt](https://www.irs.gov/vi) - [Kreyòl ayisyen](https://www.irs.gov/ht) - [English](https://www.irs.gov/) - Related Sites - [U.S. Treasury](https://www.treasury.gov/) - [Treasury Inspector General for Tax Administration](https://www.treasury.gov/tigta/) - [USA.gov](https://www.usa.gov/) - [USAspending.gov](https://www.usaspending.gov/) - [Vote.gov](https://vote.gov/) [![Home](https://www.irs.gov/themes/custom/pup_base/IRS-Logo.svg)](https://www.irs.gov/) ## Subfooter - [Privacy Policy](https://www.irs.gov/privacy-disclosure/irs-privacy-policy) - [Accessibility](https://www.irs.gov/accessibility) ✓ Thanks for sharing\! 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Readable Markdown	A subset of the 401(k) plan is the SIMPLE 401(k) plan. Just like the SIMPLE IRA plan, this is a plan just for you: the small business owner with 100 or fewer employees. However, just as with the SIMPLE IRA plan, there is a two-year grace period if you exceed 100 employees, to allow for growing businesses. Under a SIMPLE 401(k) plan, an employee can elect to defer some compensation. But unlike a regular 401(k) plan, you the employer must make either: 1. A matching contribution up to 3% of each employee’s pay, or 2. A non-elective contribution of 2% of each eligible employee’s pay. No other contributions can be made. The employees are totally vested in any and all contributions. If you establish a SIMPLE 401(k) plan, you: - Must have 100 or fewer employees. - Cannot have any other retirement plans. - Need to annually file a Form 5500. The IRS has issued Model Amendments for SIMPLE 401(k) plans. These Model Amendments permit a 401(k) plan to become a SIMPLE 401(k) plan (if the other requirements are met). ## Pros and cons - Plan is not subject to the non-discrimination rules that apply to everyday 401(k) plans. - Employees are fully vested in all contributions. - Straightforward benefit formula allows for easy administration. - Optional participant loans and hardship withdrawals add flexibility for employees. - No other retirement plans can be maintained. - Withdrawal and loan flexibility adds administrative burden for the employer. ## Who contributes Employee salary deferrals and Employer contributions. ## Contribution limits Employee \- \$16,000 in 2024, \$15,500 in 2023, \$14,000 in 2022 and \$13,500 in 2020 and 2021. If the employee is age 50 and over, an additional “catch-up” contribution is allowed. The additional contribution amount is \$3,500 in 2023 and 2024 (\$3,000 in 2022, 2021, and 2020). Employer \- A dollar-for-dollar match up to 3% of pay or a 2% non-elective contribution for each eligible employee. ## Filing requirements Annual filing of Form 5500 is required. ## Participant loans Loans are permitted. ## In-service withdrawals Yes, but subject to possible 10% penalty if under age 59-1/2. ## Related - Consider a [SEP](https://www.irs.gov/retirement-plans/plan-sponsor/simplified-employee-pension-plan-sep "Simplified Employee Pension plan (SEP)") or [SIMPLE IRA](https://www.irs.gov/retirement-plans/plan-sponsor/simple-ira-plan "SIMPLE IRA plan") plan.
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