Defined Contribution Plan Limits
For 401(k), 403(b) and most 457 plans, below are the COLA increases for dollar limits on benefits and contributions.

2013

Maximum elective deferral by employee.

$17,500

Catch-up contribution (age 50 and older during 2012).

$5,500

Defined contribution maximum deferral (employer/employee combined).

$51,000

Employee annual compensation limit for calculating contributions.

$255,000

Annual compensation of “key employees” in a top-heavy plan.

$165,000

Annual compensation of “highly compensated employee” in a top-heavy plan.

$115,000

Non-401(k) Workplace Retirement Plan Limits

2013

SIMPLE employee deferrals

$12,000

SIMPLE catch-up deferrals

$2,500

SEP minimum compensation

$550

SEP annual compensation limit

$255,000

ESOP maximum account balance subject to the five-year distribution period

$205,000

Social Security wage base

$113,700