| Year | 2022 | 2021 | 2020 | 2019 | 2018 |
| Compensation | $ 305,000 | $ 290,000 | $ 285,000 | $ 280,000 | $ 275,000 |
| Limits on benefits and contributions: | |||||
| Defined contribution plans | $ 61,000 | $ 58,000 | $ 57,000 | $ 56,000 | $ 55,000 |
| Defined benefit plans | $ 245,000 | $ 235,000 | $ 230,000 | $ 225,000 | $ 220,000 |
| 401(k), 403(b) and 457 plan elective deferrals | $ 20,500 | $ 19,500 | $ 19,500 | $ 19,000 | $ 18,500 |
| SIMPLE plan elective deferrals | $ 14,000 | $ 13,500 | $ 13,500 | $ 13,000 | $ 12,500 |
| IRA | $ 6,000 | $ 6,000 | $ 6,000 | $ 6,000 | $ 5,500 |
| Catch-up contribution: | |||||
| 401(k), 403(b) and 457 plans | $ 6,500 | $ 6,500 | $ 6,500 | $ 6,000 | $ 6,000 |
| SIMPLE plans | $ 3,000 | $ 3,000 | $ 3,000 | $ 3,000 | $ 3,000 |
| IRA | $ 1,000 | $ 1,000 | $ 1,000 | $ 1,000 | $ 1,000 |
| "Highly Compensated" definition | $ 135,000 | $ 130,000 | $ 130,000 | $ 125,000 | $ 120,000 |
| Social Security: | |||||
| Taxable wage base | $ 147,000 | $ 142,800 | $ 137,700 | $ 132,900 | $ 128,400 |
| Social Security tax rate | 6.20% | 6.20% | 6.20% | 6.20% | 6.20% |
| Medicare tax rate | 1.45% | 1.45% | 1.45% | 1.45% | 1.45% |
| Combined tax rate | 0.0765 | 0.0765 | 0.0765 | 0.0765 | 0.0765 |