IRS Benefit Contribution Limits
The IRS establishes calendar year benefit contribution limits for some tax-advantaged benefits. Visit IRS.gov for additional information.
Supplemental Retirement Accounts: 403(b) and 457(b) Plans
You may contribute the maximum amount allowed below to both the 403(b) and 457(b) plans in the same calendar year.
| Age in Calendar Year | 2025 | 2026 |
| Under 50 | $23,500 | $24,500 |
| 50-59 with Catch-Up** | $31,000 | $32,500 |
| 60-63 with Catch-Up * ** | $34,750 | $35,750 |
| 64 and above with Catch-Up** | $31,000 | $32,500
|
** NEW for calendar year 2026, Provision 603 of the SECURE 2.0 Act will require that catch-up contributions for employees who earned more than $145,000 in the previous year be made on a Roth (post-tax) basis. To better understand this new provision, visit our SECURE 2.0 Act page.
Health Savings Accounts
|
|
2025 | 2026 |
| Single | $4,300 | $4,400 |
| Family | $8,550 | $8,750 |
| Age 55 or Older During Calendar Year | Additional $1,000 "catch-up" allowed | Additional $1,000 "catch-up" allowed |
Dependent Flexible Spending Accounts
|
|
2025 | 2026 |
| Minimum Annual Deposit | $150 | $150 |
| Maximum Annual Deposit, Single or Married Filing Jointly | $5,000 | $7,500 |
|
Maximum Annual Deposit, Married and Filing Separately |
$2,500 | $3,750 |
Healthcare Flexible Spending Accounts
|
|
2025 | 2026 |
| Minimum Annual Deposit | $150 | $150 |
| Maximum Annual Deposit* | $3,300 | $3,400 |
*Per the IRS guideline, if the employee's spouse has a plan through their employer, the spouse can also contribute up to the Maximum Annual Deposit to that plan. In this situation, the couple could jointly contribute up to $6,600 for their household.