🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 119 (from laksa038)

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/plan-participant-employee/retirement-topics-contributions\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-contributions\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions","crawl_time":1775994216,"first_indexed_time":1464478857,"http_code":200,"src_unparsed":"gov,irs!www,\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions s443","src_root_hash":"796284942891862319","history_drop_reason":null,"meta_title":"Retirement topics - Contributions | Internal Revenue Service","meta_descriptions":["Retirement Topics - Contributions"],"attrs_boilerpipe_text":"A contribution is the amount an employer and employees (including\nself-employed\nindividuals) pay into a retirement plan.\nLimits on contributions and benefits\nThere are limits to how much employers and employees can contribute to a plan (or IRA) each year. The plan must specifically state that contributions or benefits cannot exceed certain limits. The limits differ depending on the type of plan.\nIRA contribution limits\n401(k) and profit-sharing plan contribution limits\nSEP contribution limits (including grandfathered SARSEPs)\nSIMPLE IRA contribution limits\n403(b) contribution limits\n457(b) contribution limits\nDefined benefit plan benefit limits\nCatch-up contribution limits\nBasic elective deferral limit\nThe basic limit on elective deferrals is \n$24,500\n in 2026, $23,500 in 2025, $23,000 in 2024 and $22,500 in 2023, or 100% of the employee's compensation, whichever is less. The elective deferral limit for SIMPLE plans is 100% of compensation or $17,000 in 2026, $16,500 in 2025, $16,000 in 2024, and $15,500 in 2023. Catch-up contributions may also be allowed if the employee is age 50 or older.\nIf the employee's total contributions \nexceed the deferral limit\n, the difference is included in the employee's gross income.\nTime for depositing elective deferrals\nEmployers must deposit employee contributions to the retirement plan's trust or individual accounts as soon as they can reasonably be segregated from the employer's general assets. The Department of Labor provides a\n7-business-day safe harbor rule\nfor employee contributions to plans with fewer than 100 participants.\nIf you haven't deposited employees' elective deferrals as soon as you could have, find out how you can\ncorrect\nthis mistake.\nEmployer contributions\nEmployer matching contributions.\nIf the\nplan document\npermits, the employer can make matching contributions for an employee who contributes elective deferrals (for example, 50 cents for each dollar deferred). Employer matching contributions can be discretionary (contributed in some years and not in others, depending on the company's decision) or mandatory, as in SIMPLE plans and Safe Harbor 401(k) plans.\nEmployer discretionary or non-elective contributions.\nIf the plan document permits, the employer can make contributions other than matching contributions for participants. These contributions are made on behalf of all employees who are plan participants, including participants who choose not to contribute elective deferrals.\nTypes of employee contributions\nSalary reduction\/\nelective deferral\ncontributions\nare pre-tax employee contributions that are a generally a percentage of the employee's compensation. Some plans permit the employee to contribute a specific dollar amount each pay period.\n401(k), 403(b) or SIMPLE IRA plans\nmay permit elective deferral contributions.\nDesignated Roth contributions\nare a type of elective contribution that, unlike pre-tax elective contributions, are currently includible in gross income but tax-free when distributed. 401(k), 403(b) and governmental 457(b) plans can allow them. If a plan permits designated Roth contributions, it must also offer pre-tax elective deferral contributions.\nAfter-tax contributions\nare contributions from compensation (other than Roth contributions) that an employee must include in income on his or her tax return. If a plan allows after-tax contributions, they are not excluded from income and an employee cannot deduct them on his or her tax return.\nCatch-up contributions\nif permitted by a 401(k), 403(b), governmental 457(b), SARSEP or SIMPLE IRA plan, participants who are age 50 or over at the end of the calendar year can also make catch-up elective deferral contributions beyond the basic limit on elective deferrals.\nRelated\nConsequences to a participant who makes excess annual salary deferrals\n401(k) plans: Deferrals and matching when compensation exceeds the annual limit\nHow much salary can you defer if you're eligible for more than one retirement plan?\nRetirement topics: Catch-up contributions\n401(k) plan catch-up contribution eligibility\nRetirement plan FAQs regarding contributions: How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA plan?\nSelf-employed individuals: Calculating your own retirement plan contribution and deduction\nCOLA increases for dollar limitations on benefits and contributions\nMid-year retirement savings check-up","attrs_markdown":"[Skip to main content](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions#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\/plan-participant-employee\/retirement-topics-contributions)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\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 navigation\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg)](https:\/\/www.irs.gov\/ \"Home\")\n\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](https:\/\/www.irs.gov\/forms-instructions)\n- [Report Fraud](https:\/\/www.irs.gov\/help\/report-fraud)\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- [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## [File](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n- [Overview](https:\/\/www.irs.gov\/filing)\n- INFORMATION FOR…\n- [Individuals](https:\/\/www.irs.gov\/individual-tax-filing)\n- [Business and self-employed](https:\/\/www.irs.gov\/businesses)\n- [Charities and nonprofits](https:\/\/www.irs.gov\/charities-and-nonprofits)\n- [International filers](https:\/\/www.irs.gov\/individuals\/international-taxpayers)\n- [Retirement](https:\/\/www.irs.gov\/retirement-plans)\n- [Governments and tax-exempt bonds](https:\/\/www.irs.gov\/government-entities)\n- [Indian Tribal Governments](https:\/\/www.irs.gov\/government-entities\/indian-tribal-governments)\n- FILING FOR INDIVIDUALS\n- [How to file](https:\/\/www.irs.gov\/filing\/individuals\/how-to-file)\n- [When to file](https:\/\/www.irs.gov\/filing\/individuals\/when-to-file)\n- [Where to file](https:\/\/www.irs.gov\/filing\/where-to-file-tax-returns-addresses-listed-by-return-type)\n- [Update your information](https:\/\/www.irs.gov\/filing\/individuals\/update-my-information)\n- POPULAR\n- [Tax record (transcript)](https:\/\/www.irs.gov\/individuals\/get-transcript)\n- [Apply for an Employer ID Number (EIN)](https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/get-an-employer-identification-number)\n- [Amend return](https:\/\/www.irs.gov\/filing\/file-an-amended-return)\n- [Identity Protection PIN (IP PIN)](https:\/\/www.irs.gov\/identity-theft-fraud-scams\/get-an-identity-protection-pin)\n## [Pay](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n- [Overview](https:\/\/www.irs.gov\/payments)\n- PAY BY\n- [Bank Account (Direct Pay)](https:\/\/www.irs.gov\/payments\/direct-pay-with-bank-account)\n- [Payment Plan (Installment Agreement)](https:\/\/www.irs.gov\/payments\/online-payment-agreement-application)\n- [Electronic Federal Tax Payment System (EFTPS)](https:\/\/www.irs.gov\/payments\/eftps-the-electronic-federal-tax-payment-system)\n- POPULAR\n- [Your Online Account](https:\/\/www.irs.gov\/your-account)\n- [Tax Withholding Estimator](https:\/\/www.irs.gov\/individuals\/tax-withholding-estimator)\n- [Estimated Taxes](https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/estimated-taxes)\n- [Penalties](https:\/\/www.irs.gov\/payments\/penalties)\n## [Refunds](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n- [Overview](https:\/\/www.irs.gov\/refunds)\n- [About refunds](https:\/\/www.irs.gov\/refunds\/about-refunds)\n- [Direct deposit](https:\/\/www.irs.gov\/refunds\/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts)\n- [Reduced refunds](https:\/\/www.irs.gov\/refunds\/reduced-refund)\n- [Where’s my amended return?](https:\/\/www.irs.gov\/filing\/wheres-my-amended-return)\n## [Credits & Deductions](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n- [Overview](https:\/\/www.irs.gov\/credits-and-deductions)\n- INFORMATION FOR...\n- [Individuals](https:\/\/www.irs.gov\/credits-and-deductions-for-individuals \"For you and your family\")\n- [Businesses & Self-Employed](https:\/\/www.irs.gov\/credits-deductions\/businesses \"Standard mileage and other information\")\n- POPULAR\n- [Earned Income Credit (EITC)](https:\/\/www.irs.gov\/credits-deductions\/individuals\/earned-income-tax-credit-eitc)\n- [Child Tax Credit](https:\/\/www.irs.gov\/credits-deductions\/individuals\/child-tax-credit)\n- [Clean Energy and Vehicle Credits](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-and-energy-credits)\n- [Standard Deduction](https:\/\/www.irs.gov\/help\/ita\/how-much-is-my-standard-deduction)\n- [Retirement Plans](https:\/\/www.irs.gov\/retirement-plans)\n## [Forms](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\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\/plan-participant-employee\/retirement-topics-contributions)\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\/plan-participant-employee\/retirement-topics-contributions)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\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. [Topic index](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics)\n4. Retirement topics - Contributions\n# Retirement topics - Contributions\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 contribution is the amount an employer and employees (including [self-employed](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-plans-definitions \"Retirement plans definitions\") individuals) pay into a retirement plan.\n\n## Limits on contributions and benefits\nThere are limits to how much employers and employees can contribute to a plan (or IRA) each year. The plan must specifically state that contributions or benefits cannot exceed certain limits. The limits differ depending on the type of plan.\n\n- [IRA contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-ira-contribution-limits \"Retirement topics - IRA contribution limits\")\n- [401(k) and profit-sharing plan contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-401k-and-profit-sharing-plan-contribution-limits \"Retirement topics - 401(k) and profit-sharing plan contribution limits\")\n- [SEP contribution limits (including grandfathered SARSEPs)](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/sep-contribution-limits-including-grandfathered-sarseps \"SEP contribution limits (including grandfathered SARSEPs)\")\n- [SIMPLE IRA contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-simple-ira-contribution-limits \"Retirement topics - SIMPLE IRA contribution limits\")\n- [403(b) contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-403b-contribution-limits \"Retirement Topics 403b Contribution Limits\")\n- [457(b) contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-457b-contribution-limits \"Retirement Topics 457b Contribution Limits\")\n- [Defined benefit plan benefit limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-defined-benefit-plan-benefit-limits \"Retirement topics - Defined benefit plan benefit limits\")\n- [Catch-up contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-catch-up-contributions \"Retirement topics - Catch-up contributions\")\n## Basic elective deferral limit\nThe basic limit on elective deferrals is [\\$24,500](https:\/\/www.irs.gov\/retirement-plans\/cola-increases-for-dollar-limitations-on-benefits-and-contributions \"COLA increases for dollar limitations on benefits and contributions\") in 2026, \\$23,500 in 2025, \\$23,000 in 2024 and \\$22,500 in 2023, or 100% of the employee's compensation, whichever is less. The elective deferral limit for SIMPLE plans is 100% of compensation or \\$17,000 in 2026, \\$16,500 in 2025, \\$16,000 in 2024, and \\$15,500 in 2023. Catch-up contributions may also be allowed if the employee is age 50 or older.\n\nIf the employee's total contributions [exceed the deferral limit](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-what-happens-when-an-employee-has-elective-deferrals-in-excess-of-the-limits \"Retirement topics - What happens when an employee has elective deferrals in excess of the limits?\"), the difference is included in the employee's gross income.\n\n## Time for depositing elective deferrals\nEmployers must deposit employee contributions to the retirement plan's trust or individual accounts as soon as they can reasonably be segregated from the employer's general assets. The Department of Labor provides a [7-business-day safe harbor rule](https:\/\/www.dol.gov\/newsroom\/releases\/ebsa\/ebsa20080228-0 \"7-business-day safe harbor rule\") for employee contributions to plans with fewer than 100 participants.\n\nIf you haven't deposited employees' elective deferrals as soon as you could have, find out how you can [correct](https:\/\/www.irs.gov\/retirement-plans\/401k-plan-fix-it-guide-you-havent-timely-deposited-employee-elective-deferrals \"401(k) Plan fix-it guide - You haven't timely deposited employee elective deferrals\") this mistake.\n\n## Employer contributions\n- **Employer matching contributions.** If the [plan document](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-plans-definitions \"Retirement plans definitions\") permits, the employer can make matching contributions for an employee who contributes elective deferrals (for example, 50 cents for each dollar deferred). Employer matching contributions can be discretionary (contributed in some years and not in others, depending on the company's decision) or mandatory, as in SIMPLE plans and Safe Harbor 401(k) plans.\n- **Employer discretionary or non-elective contributions.** If the plan document permits, the employer can make contributions other than matching contributions for participants. These contributions are made on behalf of all employees who are plan participants, including participants who choose not to contribute elective deferrals.\n## Types of employee contributions\n- **Salary reduction\/**[**elective deferral**](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-plans-definitions \"Retirement plans definitions\") **contributions** are pre-tax employee contributions that are a generally a percentage of the employee's compensation. Some plans permit the employee to contribute a specific dollar amount each pay period. [401(k), 403(b) or SIMPLE IRA plans](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-plans-definitions \"Retirement plans definitions\") may permit elective deferral contributions.\n- [**Designated Roth contributions**](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-designated-roth-account \"Retirement topics - Designated Roth account\") are a type of elective contribution that, unlike pre-tax elective contributions, are currently includible in gross income but tax-free when distributed. 401(k), 403(b) and governmental 457(b) plans can allow them. If a plan permits designated Roth contributions, it must also offer pre-tax elective deferral contributions.\n- [**After-tax contributions**](https:\/\/www.irs.gov\/publications\/p571 \"Publication 571 (01\/2026), Tax-Sheltered Annuity Plans (403(b) Plans)\") are contributions from compensation (other than Roth contributions) that an employee must include in income on his or her tax return. If a plan allows after-tax contributions, they are not excluded from income and an employee cannot deduct them on his or her tax return.\n- [**Catch-up contributions**](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-catch-up-contributions \"Retirement topics - Catch-up contributions\") if permitted by a 401(k), 403(b), governmental 457(b), SARSEP or SIMPLE IRA plan, participants who are age 50 or over at the end of the calendar year can also make catch-up elective deferral contributions beyond the basic limit on elective deferrals.\n## Related\n- [Consequences to a participant who makes excess annual salary deferrals](https:\/\/www.irs.gov\/retirement-plans\/consequences-to-a-participant-who-makes-excess-annual-salary-deferrals \"Consequences to a participant who makes excess annual salary deferrals\")\n- [401(k) plans: Deferrals and matching when compensation exceeds the annual limit](https:\/\/www.irs.gov\/retirement-plans\/401k-plans-deferrals-and-matching-when-compensation-exceeds-the-annual-limit \"401k Plans deferrals and matching when compensation exceeds the annual limit\")\n- [How much salary can you defer if you're eligible for more than one retirement plan?](https:\/\/www.irs.gov\/retirement-plans\/how-much-salary-can-you-defer-if-youre-eligible-for-more-than-one-retirement-plan \"How much salary can you defer if you're eligible for more than one retirement plan?\")\n- [Retirement topics: Catch-up contributions](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-catch-up-contributions \"Retirement topics - Catch-up contributions\")\n- [401(k) plan catch-up contribution eligibility](https:\/\/www.irs.gov\/retirement-plans\/issue-snapshot-401k-plan-catch-up-contribution-eligibility \"Issue snapshot - 401(k) plan catch-up contribution eligibility\")\n- [Retirement plan FAQs regarding contributions: How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA plan?](https:\/\/www.irs.gov\/retirement-plans\/how-much-can-i-contribute-to-my-self-employed-sep-plan-if-i-participate-in-my-employers-simple-ira-plan \"How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA Plan?\")\n- [Self-employed individuals: Calculating your own retirement plan contribution and deduction](https:\/\/www.irs.gov\/retirement-plans\/self-employed-individuals-calculating-your-own-retirement-plan-contribution-and-deduction \"Self-employed individuals: Calculating your own retirement plan contribution and deduction\")\n- [COLA increases for dollar limitations on benefits and contributions](https:\/\/www.irs.gov\/retirement-plans\/cola-increases-for-dollar-limitations-on-benefits-and-contributions \"COLA increases for dollar limitations on benefits and contributions\")\n- [Mid-year retirement savings check-up](https:\/\/www.irs.gov\/retirement-plans\/midyear-retirement-savings-check-up \"Midyear retirement savings check-up\")\n\nPage Last Reviewed or Updated: 29-Jan-2026\n\n- [Share](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-contributions)\n  - 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[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\/plan-participant-employee\/retirement-topics-contributions#addtoany \"Show all\")","attrs_readable_markdown":"A contribution is the amount an employer and employees (including [self-employed](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-plans-definitions \"Retirement plans definitions\") individuals) pay into a retirement plan.\n\n## Limits on contributions and benefits\nThere are limits to how much employers and employees can contribute to a plan (or IRA) each year. The plan must specifically state that contributions or benefits cannot exceed certain limits. The limits differ depending on the type of plan.\n\n- [IRA contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-ira-contribution-limits \"Retirement topics - IRA contribution limits\")\n- [401(k) and profit-sharing plan contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-401k-and-profit-sharing-plan-contribution-limits \"Retirement topics - 401(k) and profit-sharing plan contribution limits\")\n- [SEP contribution limits (including grandfathered SARSEPs)](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/sep-contribution-limits-including-grandfathered-sarseps \"SEP contribution limits (including grandfathered SARSEPs)\")\n- [SIMPLE IRA contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-simple-ira-contribution-limits \"Retirement topics - SIMPLE IRA contribution limits\")\n- [403(b) contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-403b-contribution-limits \"Retirement Topics 403b Contribution Limits\")\n- [457(b) contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-457b-contribution-limits \"Retirement Topics 457b Contribution Limits\")\n- [Defined benefit plan benefit limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-defined-benefit-plan-benefit-limits \"Retirement topics - Defined benefit plan benefit limits\")\n- [Catch-up contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-catch-up-contributions \"Retirement topics - Catch-up contributions\")\n## Basic elective deferral limit\nThe basic limit on elective deferrals is [\\$24,500](https:\/\/www.irs.gov\/retirement-plans\/cola-increases-for-dollar-limitations-on-benefits-and-contributions \"COLA increases for dollar limitations on benefits and contributions\") in 2026, \\$23,500 in 2025, \\$23,000 in 2024 and \\$22,500 in 2023, or 100% of the employee's compensation, whichever is less. The elective deferral limit for SIMPLE plans is 100% of compensation or \\$17,000 in 2026, \\$16,500 in 2025, \\$16,000 in 2024, and \\$15,500 in 2023. Catch-up contributions may also be allowed if the employee is age 50 or older.\n\nIf the employee's total contributions [exceed the deferral limit](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-what-happens-when-an-employee-has-elective-deferrals-in-excess-of-the-limits \"Retirement topics - What happens when an employee has elective deferrals in excess of the limits?\"), the difference is included in the employee's gross income.\n\n## Time for depositing elective deferrals\nEmployers must deposit employee contributions to the retirement plan's trust or individual accounts as soon as they can reasonably be segregated from the employer's general assets. The Department of Labor provides a [7-business-day safe harbor rule](https:\/\/www.dol.gov\/newsroom\/releases\/ebsa\/ebsa20080228-0 \"7-business-day safe harbor rule\") for employee contributions to plans with fewer than 100 participants.\n\nIf you haven't deposited employees' elective deferrals as soon as you could have, find out how you can [correct](https:\/\/www.irs.gov\/retirement-plans\/401k-plan-fix-it-guide-you-havent-timely-deposited-employee-elective-deferrals \"401(k) Plan fix-it guide - You haven't timely deposited employee elective deferrals\") this mistake.\n\n## Employer contributions\n- **Employer matching contributions.** If the [plan document](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-plans-definitions \"Retirement plans definitions\") permits, the employer can make matching contributions for an employee who contributes elective deferrals (for example, 50 cents for each dollar deferred). Employer matching contributions can be discretionary (contributed in some years and not in others, depending on the company's decision) or mandatory, as in SIMPLE plans and Safe Harbor 401(k) plans.\n- **Employer discretionary or non-elective contributions.** If the plan document permits, the employer can make contributions other than matching contributions for participants. These contributions are made on behalf of all employees who are plan participants, including participants who choose not to contribute elective deferrals.\n## Types of employee contributions\n- **Salary reduction\/**[**elective deferral**](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-plans-definitions \"Retirement plans definitions\") **contributions** are pre-tax employee contributions that are a generally a percentage of the employee's compensation. Some plans permit the employee to contribute a specific dollar amount each pay period. [401(k), 403(b) or SIMPLE IRA plans](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-plans-definitions \"Retirement plans definitions\") may permit elective deferral contributions.\n- [**Designated Roth contributions**](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-designated-roth-account \"Retirement topics - Designated Roth account\") are a type of elective contribution that, unlike pre-tax elective contributions, are currently includible in gross income but tax-free when distributed. 401(k), 403(b) and governmental 457(b) plans can allow them. If a plan permits designated Roth contributions, it must also offer pre-tax elective deferral contributions.\n- [**After-tax contributions**](https:\/\/www.irs.gov\/publications\/p571 \"Publication 571 (01\/2026), Tax-Sheltered Annuity Plans (403(b) Plans)\") are contributions from compensation (other than Roth contributions) that an employee must include in income on his or her tax return. If a plan allows after-tax contributions, they are not excluded from income and an employee cannot deduct them on his or her tax return.\n- [**Catch-up contributions**](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-catch-up-contributions \"Retirement topics - Catch-up contributions\") if permitted by a 401(k), 403(b), governmental 457(b), SARSEP or SIMPLE IRA plan, participants who are age 50 or over at the end of the calendar year can also make catch-up elective deferral contributions beyond the basic limit on elective deferrals.\n## Related\n- [Consequences to a participant who makes excess annual salary deferrals](https:\/\/www.irs.gov\/retirement-plans\/consequences-to-a-participant-who-makes-excess-annual-salary-deferrals \"Consequences to a participant who makes excess annual salary deferrals\")\n- [401(k) plans: Deferrals and matching when compensation exceeds the annual limit](https:\/\/www.irs.gov\/retirement-plans\/401k-plans-deferrals-and-matching-when-compensation-exceeds-the-annual-limit \"401k Plans deferrals and matching when compensation exceeds the annual limit\")\n- [How much salary can you defer if you're eligible for more than one retirement plan?](https:\/\/www.irs.gov\/retirement-plans\/how-much-salary-can-you-defer-if-youre-eligible-for-more-than-one-retirement-plan \"How much salary can you defer if you're eligible for more than one retirement plan?\")\n- [Retirement topics: Catch-up contributions](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-catch-up-contributions \"Retirement topics - Catch-up contributions\")\n- [401(k) plan catch-up contribution eligibility](https:\/\/www.irs.gov\/retirement-plans\/issue-snapshot-401k-plan-catch-up-contribution-eligibility \"Issue snapshot - 401(k) plan catch-up contribution eligibility\")\n- [Retirement plan FAQs regarding contributions: How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA plan?](https:\/\/www.irs.gov\/retirement-plans\/how-much-can-i-contribute-to-my-self-employed-sep-plan-if-i-participate-in-my-employers-simple-ira-plan \"How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA Plan?\")\n- [Self-employed individuals: Calculating your own retirement plan contribution and deduction](https:\/\/www.irs.gov\/retirement-plans\/self-employed-individuals-calculating-your-own-retirement-plan-contribution-and-deduction \"Self-employed individuals: Calculating your own retirement plan contribution and deduction\")\n- [COLA increases for dollar limitations on benefits and contributions](https:\/\/www.irs.gov\/retirement-plans\/cola-increases-for-dollar-limitations-on-benefits-and-contributions \"COLA increases for dollar limitations on benefits and contributions\")\n- [Mid-year retirement savings check-up](https:\/\/www.irs.gov\/retirement-plans\/midyear-retirement-savings-check-up \"Midyear retirement savings check-up\")","meta_canonical":null}

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URL	https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-contributions
Last Crawled	2026-04-12 11:43:36 (1 day ago)
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Meta Title	Retirement topics - Contributions \| Internal Revenue Service
Meta Description	Retirement Topics - Contributions
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Boilerpipe Text	A contribution is the amount an employer and employees (including self-employed individuals) pay into a retirement plan. Limits on contributions and benefits There are limits to how much employers and employees can contribute to a plan (or IRA) each year. The plan must specifically state that contributions or benefits cannot exceed certain limits. The limits differ depending on the type of plan. IRA contribution limits 401(k) and profit-sharing plan contribution limits SEP contribution limits (including grandfathered SARSEPs) SIMPLE IRA contribution limits 403(b) contribution limits 457(b) contribution limits Defined benefit plan benefit limits Catch-up contribution limits Basic elective deferral limit The basic limit on elective deferrals is $24,500 in 2026, $23,500 in 2025, $23,000 in 2024 and $22,500 in 2023, or 100% of the employee's compensation, whichever is less. The elective deferral limit for SIMPLE plans is 100% of compensation or $17,000 in 2026, $16,500 in 2025, $16,000 in 2024, and $15,500 in 2023. Catch-up contributions may also be allowed if the employee is age 50 or older. If the employee's total contributions exceed the deferral limit , the difference is included in the employee's gross income. Time for depositing elective deferrals Employers must deposit employee contributions to the retirement plan's trust or individual accounts as soon as they can reasonably be segregated from the employer's general assets. The Department of Labor provides a 7-business-day safe harbor rule for employee contributions to plans with fewer than 100 participants. If you haven't deposited employees' elective deferrals as soon as you could have, find out how you can correct this mistake. Employer contributions Employer matching contributions. If the plan document permits, the employer can make matching contributions for an employee who contributes elective deferrals (for example, 50 cents for each dollar deferred). Employer matching contributions can be discretionary (contributed in some years and not in others, depending on the company's decision) or mandatory, as in SIMPLE plans and Safe Harbor 401(k) plans. Employer discretionary or non-elective contributions. If the plan document permits, the employer can make contributions other than matching contributions for participants. These contributions are made on behalf of all employees who are plan participants, including participants who choose not to contribute elective deferrals. Types of employee contributions Salary reduction/ elective deferral contributions are pre-tax employee contributions that are a generally a percentage of the employee's compensation. Some plans permit the employee to contribute a specific dollar amount each pay period. 401(k), 403(b) or SIMPLE IRA plans may permit elective deferral contributions. Designated Roth contributions are a type of elective contribution that, unlike pre-tax elective contributions, are currently includible in gross income but tax-free when distributed. 401(k), 403(b) and governmental 457(b) plans can allow them. If a plan permits designated Roth contributions, it must also offer pre-tax elective deferral contributions. After-tax contributions are contributions from compensation (other than Roth contributions) that an employee must include in income on his or her tax return. If a plan allows after-tax contributions, they are not excluded from income and an employee cannot deduct them on his or her tax return. Catch-up contributions if permitted by a 401(k), 403(b), governmental 457(b), SARSEP or SIMPLE IRA plan, participants who are age 50 or over at the end of the calendar year can also make catch-up elective deferral contributions beyond the basic limit on elective deferrals. Related Consequences to a participant who makes excess annual salary deferrals 401(k) plans: Deferrals and matching when compensation exceeds the annual limit How much salary can you defer if you're eligible for more than one retirement plan? Retirement topics: Catch-up contributions 401(k) plan catch-up contribution eligibility Retirement plan FAQs regarding contributions: How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA plan? Self-employed individuals: Calculating your own retirement plan contribution and deduction COLA increases for dollar limitations on benefits and contributions Mid-year retirement savings check-up
Markdown	[Skip to main content](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-contributions#main-content) ![](https://www.irs.gov/themes/custom/pup_base/images/us_flag_small.png) An official website of the United States government Here's how you know Here's how you know ![](https://www.irs.gov/themes/custom/pup_base/images/icon-dot-gov.svg) Official websites use .gov A .gov website belongs to an official government organization in the United States. ![](https://www.irs.gov/themes/custom/pup_base/images/icon-https.svg) Secure .gov websites use HTTPS A 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. 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Retirement topics - Contributions # Retirement topics - Contributions ### 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 contribution is the amount an employer and employees (including [self-employed](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-plans-definitions "Retirement plans definitions") individuals) pay into a retirement plan. ## Limits on contributions and benefits There are limits to how much employers and employees can contribute to a plan (or IRA) each year. The plan must specifically state that contributions or benefits cannot exceed certain limits. The limits differ depending on the type of plan. - [IRA contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-ira-contribution-limits "Retirement topics - IRA contribution limits") - [401(k) and profit-sharing plan contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits "Retirement topics - 401(k) and profit-sharing plan contribution limits") - [SEP contribution limits (including grandfathered SARSEPs)](https://www.irs.gov/retirement-plans/plan-participant-employee/sep-contribution-limits-including-grandfathered-sarseps "SEP contribution limits (including grandfathered SARSEPs)") - [SIMPLE IRA contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-simple-ira-contribution-limits "Retirement topics - SIMPLE IRA contribution limits") - [403(b) contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-403b-contribution-limits "Retirement Topics 403b Contribution Limits") - [457(b) contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-457b-contribution-limits "Retirement Topics 457b Contribution Limits") - [Defined benefit plan benefit limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-defined-benefit-plan-benefit-limits "Retirement topics - Defined benefit plan benefit limits") - [Catch-up contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-catch-up-contributions "Retirement topics - Catch-up contributions") ## Basic elective deferral limit The basic limit on elective deferrals is [\$24,500](https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions "COLA increases for dollar limitations on benefits and contributions") in 2026, \$23,500 in 2025, \$23,000 in 2024 and \$22,500 in 2023, or 100% of the employee's compensation, whichever is less. The elective deferral limit for SIMPLE plans is 100% of compensation or \$17,000 in 2026, \$16,500 in 2025, \$16,000 in 2024, and \$15,500 in 2023. Catch-up contributions may also be allowed if the employee is age 50 or older. If the employee's total contributions [exceed the deferral limit](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-what-happens-when-an-employee-has-elective-deferrals-in-excess-of-the-limits "Retirement topics - What happens when an employee has elective deferrals in excess of the limits?"), the difference is included in the employee's gross income. ## Time for depositing elective deferrals Employers must deposit employee contributions to the retirement plan's trust or individual accounts as soon as they can reasonably be segregated from the employer's general assets. The Department of Labor provides a [7-business-day safe harbor rule](https://www.dol.gov/newsroom/releases/ebsa/ebsa20080228-0 "7-business-day safe harbor rule") for employee contributions to plans with fewer than 100 participants. If you haven't deposited employees' elective deferrals as soon as you could have, find out how you can [correct](https://www.irs.gov/retirement-plans/401k-plan-fix-it-guide-you-havent-timely-deposited-employee-elective-deferrals "401(k) Plan fix-it guide - You haven't timely deposited employee elective deferrals") this mistake. ## Employer contributions - Employer matching contributions. If the [plan document](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-plans-definitions "Retirement plans definitions") permits, the employer can make matching contributions for an employee who contributes elective deferrals (for example, 50 cents for each dollar deferred). Employer matching contributions can be discretionary (contributed in some years and not in others, depending on the company's decision) or mandatory, as in SIMPLE plans and Safe Harbor 401(k) plans. - Employer discretionary or non-elective contributions. If the plan document permits, the employer can make contributions other than matching contributions for participants. These contributions are made on behalf of all employees who are plan participants, including participants who choose not to contribute elective deferrals. ## Types of employee contributions - Salary reduction/[elective deferral](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-plans-definitions "Retirement plans definitions") contributions are pre-tax employee contributions that are a generally a percentage of the employee's compensation. Some plans permit the employee to contribute a specific dollar amount each pay period. [401(k), 403(b) or SIMPLE IRA plans](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-plans-definitions "Retirement plans definitions") may permit elective deferral contributions. - [Designated Roth contributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-designated-roth-account "Retirement topics - Designated Roth account") are a type of elective contribution that, unlike pre-tax elective contributions, are currently includible in gross income but tax-free when distributed. 401(k), 403(b) and governmental 457(b) plans can allow them. If a plan permits designated Roth contributions, it must also offer pre-tax elective deferral contributions. - [After-tax contributions](https://www.irs.gov/publications/p571 "Publication 571 (01/2026), Tax-Sheltered Annuity Plans (403(b) Plans)") are contributions from compensation (other than Roth contributions) that an employee must include in income on his or her tax return. If a plan allows after-tax contributions, they are not excluded from income and an employee cannot deduct them on his or her tax return. - [Catch-up contributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-catch-up-contributions "Retirement topics - Catch-up contributions") if permitted by a 401(k), 403(b), governmental 457(b), SARSEP or SIMPLE IRA plan, participants who are age 50 or over at the end of the calendar year can also make catch-up elective deferral contributions beyond the basic limit on elective deferrals. ## Related - [Consequences to a participant who makes excess annual salary deferrals](https://www.irs.gov/retirement-plans/consequences-to-a-participant-who-makes-excess-annual-salary-deferrals "Consequences to a participant who makes excess annual salary deferrals") - [401(k) plans: Deferrals and matching when compensation exceeds the annual limit](https://www.irs.gov/retirement-plans/401k-plans-deferrals-and-matching-when-compensation-exceeds-the-annual-limit "401k Plans deferrals and matching when compensation exceeds the annual limit") - [How much salary can you defer if you're eligible for more than one retirement plan?](https://www.irs.gov/retirement-plans/how-much-salary-can-you-defer-if-youre-eligible-for-more-than-one-retirement-plan "How much salary can you defer if you're eligible for more than one retirement plan?") - [Retirement topics: Catch-up contributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-catch-up-contributions "Retirement topics - Catch-up contributions") - [401(k) plan catch-up contribution eligibility](https://www.irs.gov/retirement-plans/issue-snapshot-401k-plan-catch-up-contribution-eligibility "Issue snapshot - 401(k) plan catch-up contribution eligibility") - [Retirement plan FAQs regarding contributions: How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA plan?](https://www.irs.gov/retirement-plans/how-much-can-i-contribute-to-my-self-employed-sep-plan-if-i-participate-in-my-employers-simple-ira-plan "How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA Plan?") - [Self-employed individuals: Calculating your own retirement plan contribution and deduction](https://www.irs.gov/retirement-plans/self-employed-individuals-calculating-your-own-retirement-plan-contribution-and-deduction "Self-employed individuals: Calculating your own retirement plan contribution and deduction") - [COLA increases for dollar limitations on benefits and contributions](https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions "COLA increases for dollar limitations on benefits and contributions") - [Mid-year retirement savings check-up](https://www.irs.gov/retirement-plans/midyear-retirement-savings-check-up "Midyear retirement savings check-up") Page Last Reviewed or Updated: 29-Jan-2026 - [Share](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-contributions) - [Facebook](https://www.irs.gov/#facebook) - [Twitter](https://www.irs.gov/#twitter) - [Linkedin](https://www.irs.gov/#linkedin) - Print ## Footer Navigation - 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Readable Markdown	A contribution is the amount an employer and employees (including [self-employed](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-plans-definitions "Retirement plans definitions") individuals) pay into a retirement plan. ## Limits on contributions and benefits There are limits to how much employers and employees can contribute to a plan (or IRA) each year. The plan must specifically state that contributions or benefits cannot exceed certain limits. The limits differ depending on the type of plan. - [IRA contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-ira-contribution-limits "Retirement topics - IRA contribution limits") - [401(k) and profit-sharing plan contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits "Retirement topics - 401(k) and profit-sharing plan contribution limits") - [SEP contribution limits (including grandfathered SARSEPs)](https://www.irs.gov/retirement-plans/plan-participant-employee/sep-contribution-limits-including-grandfathered-sarseps "SEP contribution limits (including grandfathered SARSEPs)") - [SIMPLE IRA contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-simple-ira-contribution-limits "Retirement topics - SIMPLE IRA contribution limits") - [403(b) contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-403b-contribution-limits "Retirement Topics 403b Contribution Limits") - [457(b) contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-457b-contribution-limits "Retirement Topics 457b Contribution Limits") - [Defined benefit plan benefit limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-defined-benefit-plan-benefit-limits "Retirement topics - Defined benefit plan benefit limits") - [Catch-up contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-catch-up-contributions "Retirement topics - Catch-up contributions") ## Basic elective deferral limit The basic limit on elective deferrals is [\$24,500](https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions "COLA increases for dollar limitations on benefits and contributions") in 2026, \$23,500 in 2025, \$23,000 in 2024 and \$22,500 in 2023, or 100% of the employee's compensation, whichever is less. The elective deferral limit for SIMPLE plans is 100% of compensation or \$17,000 in 2026, \$16,500 in 2025, \$16,000 in 2024, and \$15,500 in 2023. Catch-up contributions may also be allowed if the employee is age 50 or older. If the employee's total contributions [exceed the deferral limit](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-what-happens-when-an-employee-has-elective-deferrals-in-excess-of-the-limits "Retirement topics - What happens when an employee has elective deferrals in excess of the limits?"), the difference is included in the employee's gross income. ## Time for depositing elective deferrals Employers must deposit employee contributions to the retirement plan's trust or individual accounts as soon as they can reasonably be segregated from the employer's general assets. The Department of Labor provides a [7-business-day safe harbor rule](https://www.dol.gov/newsroom/releases/ebsa/ebsa20080228-0 "7-business-day safe harbor rule") for employee contributions to plans with fewer than 100 participants. If you haven't deposited employees' elective deferrals as soon as you could have, find out how you can [correct](https://www.irs.gov/retirement-plans/401k-plan-fix-it-guide-you-havent-timely-deposited-employee-elective-deferrals "401(k) Plan fix-it guide - You haven't timely deposited employee elective deferrals") this mistake. ## Employer contributions - Employer matching contributions. If the [plan document](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-plans-definitions "Retirement plans definitions") permits, the employer can make matching contributions for an employee who contributes elective deferrals (for example, 50 cents for each dollar deferred). Employer matching contributions can be discretionary (contributed in some years and not in others, depending on the company's decision) or mandatory, as in SIMPLE plans and Safe Harbor 401(k) plans. - Employer discretionary or non-elective contributions. If the plan document permits, the employer can make contributions other than matching contributions for participants. These contributions are made on behalf of all employees who are plan participants, including participants who choose not to contribute elective deferrals. ## Types of employee contributions - Salary reduction/[elective deferral](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-plans-definitions "Retirement plans definitions") contributions are pre-tax employee contributions that are a generally a percentage of the employee's compensation. Some plans permit the employee to contribute a specific dollar amount each pay period. [401(k), 403(b) or SIMPLE IRA plans](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-plans-definitions "Retirement plans definitions") may permit elective deferral contributions. - [Designated Roth contributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-designated-roth-account "Retirement topics - Designated Roth account") are a type of elective contribution that, unlike pre-tax elective contributions, are currently includible in gross income but tax-free when distributed. 401(k), 403(b) and governmental 457(b) plans can allow them. If a plan permits designated Roth contributions, it must also offer pre-tax elective deferral contributions. - [After-tax contributions](https://www.irs.gov/publications/p571 "Publication 571 (01/2026), Tax-Sheltered Annuity Plans (403(b) Plans)") are contributions from compensation (other than Roth contributions) that an employee must include in income on his or her tax return. If a plan allows after-tax contributions, they are not excluded from income and an employee cannot deduct them on his or her tax return. - [Catch-up contributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-catch-up-contributions "Retirement topics - Catch-up contributions") if permitted by a 401(k), 403(b), governmental 457(b), SARSEP or SIMPLE IRA plan, participants who are age 50 or over at the end of the calendar year can also make catch-up elective deferral contributions beyond the basic limit on elective deferrals. ## Related - [Consequences to a participant who makes excess annual salary deferrals](https://www.irs.gov/retirement-plans/consequences-to-a-participant-who-makes-excess-annual-salary-deferrals "Consequences to a participant who makes excess annual salary deferrals") - [401(k) plans: Deferrals and matching when compensation exceeds the annual limit](https://www.irs.gov/retirement-plans/401k-plans-deferrals-and-matching-when-compensation-exceeds-the-annual-limit "401k Plans deferrals and matching when compensation exceeds the annual limit") - [How much salary can you defer if you're eligible for more than one retirement plan?](https://www.irs.gov/retirement-plans/how-much-salary-can-you-defer-if-youre-eligible-for-more-than-one-retirement-plan "How much salary can you defer if you're eligible for more than one retirement plan?") - [Retirement topics: Catch-up contributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-catch-up-contributions "Retirement topics - Catch-up contributions") - [401(k) plan catch-up contribution eligibility](https://www.irs.gov/retirement-plans/issue-snapshot-401k-plan-catch-up-contribution-eligibility "Issue snapshot - 401(k) plan catch-up contribution eligibility") - [Retirement plan FAQs regarding contributions: How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA plan?](https://www.irs.gov/retirement-plans/how-much-can-i-contribute-to-my-self-employed-sep-plan-if-i-participate-in-my-employers-simple-ira-plan "How much can I contribute to my self-employed SEP plan if I participate in my employer's SIMPLE IRA Plan?") - [Self-employed individuals: Calculating your own retirement plan contribution and deduction](https://www.irs.gov/retirement-plans/self-employed-individuals-calculating-your-own-retirement-plan-contribution-and-deduction "Self-employed individuals: Calculating your own retirement plan contribution and deduction") - [COLA increases for dollar limitations on benefits and contributions](https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions "COLA increases for dollar limitations on benefits and contributions") - [Mid-year retirement savings check-up](https://www.irs.gov/retirement-plans/midyear-retirement-savings-check-up "Midyear retirement savings check-up")
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