{"id":7172,"date":"2013-11-05T16:26:49","date_gmt":"2013-11-05T20:26:49","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?page_id=7172"},"modified":"2018-11-08T17:16:02","modified_gmt":"2018-11-08T21:16:02","slug":"important-facts-and-figures-2012-2014","status":"publish","type":"page","link":"https:\/\/old.visionpayroll.com\/kb\/important-facts-and-figures-2012-2014\/","title":{"rendered":"Important Facts and Figures 2013-2015"},"content":{"rendered":"<h2 class=\"wp-table-reloaded-table-name-id-37 wp-table-reloaded-table-name\">Important Facts and Figures 2013-2015<\/h2>\n\n<table id=\"wp-table-reloaded-id-37-no-1\" class=\"wp-table-reloaded wp-table-reloaded-id-37\">\n<thead>\n\t<tr class=\"row-1 odd\">\n\t\t<th class=\"column-1\"><\/th><th class=\"column-2\">2015<\/th><th class=\"column-3\">2014<\/th><th class=\"column-4\">2013<\/th>\n\t<\/tr>\n<\/thead>\n<tbody class=\"row-hover\">\n\t<tr class=\"row-2 even\">\n\t\t<td class=\"column-1\">\u00a7401(k), \u00a7403(b), \u00a7457(e)(15) Annual Deferral Limit<\/td><td class=\"column-2\">$18,000<\/td><td class=\"column-3\">$17,500<\/td><td class=\"column-4\">$17,500<\/td>\n\t<\/tr>\n\t<tr class=\"row-3 odd\">\n\t\t<td class=\"column-1\">\u00a7401(k), \u00a7403(b), \u00a7457(e)(15) Age 50 Catch-Up Deferral <\/td><td class=\"column-2\">$6,000<\/td><td class=\"column-3\">$5,500<\/td><td class=\"column-4\">$5,500<\/td>\n\t<\/tr>\n\t<tr class=\"row-4 even\">\n\t\t<td class=\"column-1\">Deferred Contribution Compensation Limit<\/td><td class=\"column-2\">$265,000<\/td><td class=\"column-3\">$260,000<\/td><td class=\"column-4\">$255,000<\/td>\n\t<\/tr>\n\t<tr class=\"row-5 odd\">\n\t\t<td class=\"column-1\">Deferred Contribution Combined Limit<\/td><td class=\"column-2\">$63,000<\/td><td class=\"column-3\">$52,000<\/td><td class=\"column-4\">$51,000<\/td>\n\t<\/tr>\n\t<tr class=\"row-6 even\">\n\t\t<td class=\"column-1\">Social Security Wage Limit<\/td><td class=\"column-2\">$118,500<\/td><td class=\"column-3\">$117,000<\/td><td class=\"column-4\">$113,700<\/td>\n\t<\/tr>\n\t<tr class=\"row-7 odd\">\n\t\t<td class=\"column-1\">Social Security Maximum Withholding<\/td><td class=\"column-2\">$7,347<\/td><td class=\"column-3\">$7,254.00<\/td><td class=\"column-4\">$7,049.40<\/td>\n\t<\/tr>\n\t<tr class=\"row-8 even\">\n\t\t<td class=\"column-1\">Social Security Employer Maximum<\/td><td class=\"column-2\">$7,347<\/td><td class=\"column-3\">$7,254.00<\/td><td class=\"column-4\">$7,049.40<\/td>\n\t<\/tr>\n\t<tr class=\"row-9 odd\">\n\t\t<td class=\"column-1\">SIMPLE Plan Deferral Limit<\/td><td class=\"column-2\">$12,500<\/td><td class=\"column-3\">$12,000<\/td><td class=\"column-4\">$12,000<\/td>\n\t<\/tr>\n\t<tr class=\"row-10 even\">\n\t\t<td class=\"column-1\">SIMPLE Plan Age 50 Catch-Up Deferral<\/td><td class=\"column-2\">$3,000<\/td><td class=\"column-3\">$2,500<\/td><td class=\"column-4\">$2,500<\/td>\n\t<\/tr>\n\t<tr class=\"row-11 odd\">\n\t\t<td class=\"column-1\">IRA Contribution Limit<\/td><td class=\"column-2\">$5,500<\/td><td class=\"column-3\">$5,500<\/td><td class=\"column-4\">$5,500<\/td>\n\t<\/tr>\n\t<tr class=\"row-12 even\">\n\t\t<td class=\"column-1\">IRA Age 50 Catch-Up Contribution<\/td><td class=\"column-2\">$1,000<\/td><td class=\"column-3\">$1,000<\/td><td class=\"column-4\">$1,000<\/td>\n\t<\/tr>\n\t<tr class=\"row-13 odd\">\n\t\t<td class=\"column-1\">Highly Compensated Employee<\/td><td class=\"column-2\">$120,000<\/td><td class=\"column-3\">$115,000<\/td><td class=\"column-4\">$115,000<\/td>\n\t<\/tr>\n\t<tr class=\"row-14 even\">\n\t\t<td class=\"column-1\">Key Employee in a Top-Heavy Plan<\/td><td class=\"column-2\">$170,000<\/td><td class=\"column-3\">$170,000<\/td><td class=\"column-4\">$165,000<\/td>\n\t<\/tr>\n\t<tr class=\"row-15 odd\">\n\t\t<td class=\"column-1\">Control Employee for Reg. \u00a71.61-21(f)(5)(i)<\/td><td class=\"column-2\">$105,000<\/td><td class=\"column-3\">$105,000<\/td><td class=\"column-4\">$100,000<\/td>\n\t<\/tr>\n\t<tr class=\"row-16 even\">\n\t\t<td class=\"column-1\">Control Employee for Reg. \u00a71.61-21(f)(5)(iii)<\/td><td class=\"column-2\">$215,000<\/td><td class=\"column-3\">$210,000<\/td><td class=\"column-4\">$205,000<\/td>\n\t<\/tr>\n\t<tr class=\"row-17 odd\">\n\t\t<td class=\"column-1\">Business Mileage Rate<\/td><td class=\"column-2\">$0.575<\/td><td class=\"column-3\">$0.56<\/td><td class=\"column-4\">$0.565<\/td>\n\t<\/tr>\n\t<tr class=\"row-18 even\">\n\t\t<td class=\"column-1\">SEP Compensation Threshold<\/td><td class=\"column-2\">$600<\/td><td class=\"column-3\">$550<\/td><td class=\"column-4\">$550<\/td>\n\t<\/tr>\n\t<tr class=\"row-19 odd\">\n\t\t<td class=\"column-1\">Federal Hourly Minimum Wage<\/td><td class=\"column-2\">$7.25<\/td><td class=\"column-3\">$7.25<\/td><td class=\"column-4\">$7.25<\/td>\n\t<\/tr>\n\t<tr class=\"row-20 even\">\n\t\t<td class=\"column-1\">Health Savings Account (HSA) Self-Only Coverage Contribution<\/td><td class=\"column-2\">$3,350<\/td><td class=\"column-3\">$3,300<\/td><td class=\"column-4\">$3,250<\/td>\n\t<\/tr>\n\t<tr class=\"row-21 odd\">\n\t\t<td class=\"column-1\">HSA Self-Only Out-of-Pocket Maximum<\/td><td class=\"column-2\">$6,450<\/td><td class=\"column-3\">$6,350<\/td><td class=\"column-4\">$6,250<\/td>\n\t<\/tr>\n\t<tr class=\"row-22 even\">\n\t\t<td class=\"column-1\">HSA Self-Only Minimum Deductible<\/td><td class=\"column-2\">$1,300<\/td><td class=\"column-3\">$1,250<\/td><td class=\"column-4\">$1,250<\/td>\n\t<\/tr>\n\t<tr class=\"row-23 odd\">\n\t\t<td class=\"column-1\">HSA Family Coverage Contribution<\/td><td class=\"column-2\">$6,650<\/td><td class=\"column-3\">$6,550<\/td><td class=\"column-4\">$6,450<\/td>\n\t<\/tr>\n\t<tr class=\"row-24 even\">\n\t\t<td class=\"column-1\">HSA Family Coverage Out-of-Pocket Maximum<\/td><td class=\"column-2\">$12,900<\/td><td class=\"column-3\">$12,700<\/td><td class=\"column-4\">$12,500<\/td>\n\t<\/tr>\n\t<tr class=\"row-25 odd\">\n\t\t<td class=\"column-1\">HSA Family Minimum Deductible<\/td><td class=\"column-2\">$2,600<\/td><td class=\"column-3\">$2,500<\/td><td class=\"column-4\">$2,500<\/td>\n\t<\/tr>\n\t<tr class=\"row-26 even\">\n\t\t<td class=\"column-1\">HSA Age 55 Catch-Up Contribution<\/td><td class=\"column-2\">$1,000<\/td><td class=\"column-3\">$1,000<\/td><td class=\"column-4\">$1,000<\/td>\n\t<\/tr>\n\t<tr class=\"row-27 odd\">\n\t\t<td class=\"column-1\">Medical Savings Account (MSA) Self-Only Deductible Minimum<\/td><td class=\"column-2\">$2,200<\/td><td class=\"column-3\">$2,200<\/td><td class=\"column-4\">$2,150<\/td>\n\t<\/tr>\n\t<tr class=\"row-28 even\">\n\t\t<td class=\"column-1\">MSA Self-Only Deductible Maximum<\/td><td class=\"column-2\">$3,300<\/td><td class=\"column-3\">$3,250<\/td><td class=\"column-4\">$3,200<\/td>\n\t<\/tr>\n\t<tr class=\"row-29 odd\">\n\t\t<td class=\"column-1\">MSA Self-Only Out-of-Pocket Maximum<\/td><td class=\"column-2\">$4,450<\/td><td class=\"column-3\">$4,350<\/td><td class=\"column-4\">$4,300<\/td>\n\t<\/tr>\n\t<tr class=\"row-30 even\">\n\t\t<td class=\"column-1\">MSA Family Deductible Minimum<\/td><td class=\"column-2\">$4,450<\/td><td class=\"column-3\">$4,350<\/td><td class=\"column-4\">$4,300<\/td>\n\t<\/tr>\n\t<tr class=\"row-31 odd\">\n\t\t<td class=\"column-1\">MSA Family Deductible Maximum<\/td><td class=\"column-2\">$6,650<\/td><td class=\"column-3\">$6,550<\/td><td class=\"column-4\">$6,450<\/td>\n\t<\/tr>\n\t<tr class=\"row-32 even\">\n\t\t<td class=\"column-1\">MSA Family Out-of-Pocket Maximum<\/td><td class=\"column-2\">$8,150<\/td><td class=\"column-3\">$8,000<\/td><td class=\"column-4\">$7,850<\/td>\n\t<\/tr>\n\t<tr class=\"row-33 odd\">\n\t\t<td class=\"column-1\">Monthly Transit Pass Maximum Fringe Benefit Exclusion<\/td><td class=\"column-2\">$130<\/td><td class=\"column-3\">$250<\/td><td class=\"column-4\">$245<\/td>\n\t<\/tr>\n\t<tr class=\"row-34 even\">\n\t\t<td class=\"column-1\">Monthly Qualified Parking Maximum Fringe Benefit Exclusion<\/td><td class=\"column-2\">$250<\/td><td class=\"column-3\">$250<\/td><td class=\"column-4\">$245<\/td>\n\t<\/tr>\n\t<tr class=\"row-35 odd\">\n\t\t<td class=\"column-1\">Monthly Qualified Bicycle Commuting Maximum Fringe Benefit Exclusion<\/td><td class=\"column-2\">$20<\/td><td class=\"column-3\">$20<\/td><td class=\"column-4\">$20<\/td>\n\t<\/tr>\n<\/tbody>\n<\/table>\n\n<p><a href=\"https:\/\/old.visionpayroll.com\/kb\/important-facts-and-figures\/\">See also Important Facts and Figures 2011-2013.<\/a><\/p>\n<p><a href=\"https:\/\/old.visionpayroll.com\/kb\/important-facts-and-figures-2008-2010\/\">See also Important Facts and Figures 2008-2010<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>See also Important Facts and Figures 2011-2013. See also Important Facts and Figures 2008-2010.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"page-nosidebar.php","meta":[],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/pages\/7172"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=7172"}],"version-history":[{"count":6,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/pages\/7172\/revisions"}],"predecessor-version":[{"id":7536,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/pages\/7172\/revisions\/7536"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=7172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}