The information below summarizes the retirement plan contribution limits for 2025.

Plan	Normal Limit	"Age 50" Catch-up Limit	"Pre-Retirement" Catch-up Limit *
401(a)	$70,000 (415(c) Limit)	N/A	N/A
457(b)	$23,500 (402(g) Limit)	$7,500	$23,500 (for a total of $47,000)
IRA	$7,000	$1,000	N/A

* Pre-retirement catch up is ONLY available to a participant who did not defer the maximum every year he/she was eligible for a 457(b) Plan. The Employee cannot use Over Age 50 catch-up and Pre-Retirement Catch-up in the same year. (“Pre-Retirement” is the last 3 years prior to normal retirement age.)

* Under a change made in SECURE 2.0, a higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 who participate in these plans. For 2025, this higher catch-up contribution limit is $11,250 instead of $7,500.

 

N/A = Not applicable

 

The total contribution limit for 401(a) defined contribution plans under section 415(c)(1)(A) increases to $70,000 in 2025. This includes both employer and employee contributions. All contributions for all defined contribution plans (except Section 457(b) Plans) must be combined for the 415 limit.

 

The normal contribution limit for elective deferrals to a 457 deferred compensation plan increases to $23,500 in 2025. Employees age 50 or older may contribute up to an additional $7,500, for a total of $31,000. Employees taking advantage of the special pre-retirement catch-up may be eligible to contribute up to double the normal limit, for a total of $47,000. Section 457(b) Plan limits stand alone.

 

The contribution limit for Traditional and Roth IRAs remains at $7,000 in 2025. Employees age 50 or older are eligible to contribute an additional $1,000, for a total of $8,000