Important Facts and Figures 2013-2015
| 2015 | 2014 | 2013 |
| §401(k), §403(b), §457(e)(15) Annual Deferral Limit | $18,000 | $17,500 | $17,500 |
| §401(k), §403(b), §457(e)(15) Age 50 Catch-Up Deferral | $6,000 | $5,500 | $5,500 |
| Deferred Contribution Compensation Limit | $265,000 | $260,000 | $255,000 |
| Deferred Contribution Combined Limit | $63,000 | $52,000 | $51,000 |
| Social Security Wage Limit | $118,500 | $117,000 | $113,700 |
| Social Security Maximum Withholding | $7,347 | $7,254.00 | $7,049.40 |
| Social Security Employer Maximum | $7,347 | $7,254.00 | $7,049.40 |
| SIMPLE Plan Deferral Limit | $12,500 | $12,000 | $12,000 |
| SIMPLE Plan Age 50 Catch-Up Deferral | $3,000 | $2,500 | $2,500 |
| IRA Contribution Limit | $5,500 | $5,500 | $5,500 |
| IRA Age 50 Catch-Up Contribution | $1,000 | $1,000 | $1,000 |
| Highly Compensated Employee | $120,000 | $115,000 | $115,000 |
| Key Employee in a Top-Heavy Plan | $170,000 | $170,000 | $165,000 |
| Control Employee for Reg. §1.61-21(f)(5)(i) | $105,000 | $105,000 | $100,000 |
| Control Employee for Reg. §1.61-21(f)(5)(iii) | $215,000 | $210,000 | $205,000 |
| Business Mileage Rate | $0.575 | $0.56 | $0.565 |
| SEP Compensation Threshold | $600 | $550 | $550 |
| Federal Hourly Minimum Wage | $7.25 | $7.25 | $7.25 |
| Health Savings Account (HSA) Self-Only Coverage Contribution | $3,350 | $3,300 | $3,250 |
| HSA Self-Only Out-of-Pocket Maximum | $6,450 | $6,350 | $6,250 |
| HSA Self-Only Minimum Deductible | $1,300 | $1,250 | $1,250 |
| HSA Family Coverage Contribution | $6,650 | $6,550 | $6,450 |
| HSA Family Coverage Out-of-Pocket Maximum | $12,900 | $12,700 | $12,500 |
| HSA Family Minimum Deductible | $2,600 | $2,500 | $2,500 |
| HSA Age 55 Catch-Up Contribution | $1,000 | $1,000 | $1,000 |
| Medical Savings Account (MSA) Self-Only Deductible Minimum | $2,200 | $2,200 | $2,150 |
| MSA Self-Only Deductible Maximum | $3,300 | $3,250 | $3,200 |
| MSA Self-Only Out-of-Pocket Maximum | $4,450 | $4,350 | $4,300 |
| MSA Family Deductible Minimum | $4,450 | $4,350 | $4,300 |
| MSA Family Deductible Maximum | $6,650 | $6,550 | $6,450 |
| MSA Family Out-of-Pocket Maximum | $8,150 | $8,000 | $7,850 |
| Monthly Transit Pass Maximum Fringe Benefit Exclusion | $130 | $250 | $245 |
| Monthly Qualified Parking Maximum Fringe Benefit Exclusion | $250 | $250 | $245 |
| Monthly Qualified Bicycle Commuting Maximum Fringe Benefit Exclusion | $20 | $20 | $20 |
See also Important Facts and Figures 2011-2013.
See also Important Facts and Figures 2008-2010.
