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View current IRS cost of living adjustments and limitations.
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2026 Rates & Limits
Below are the IRS cost-of-living adjustments for various retirement plan limitations effective January 1, 2026. For a year by year comparison, please visit the IRS update here.
| Type | Rates + Limits |
|---|---|
|
Social Security |
6.2% Wage limit $184,500 |
|
Medicare |
1.45% / additional Medicare Tax 0.9% on wages exceeding $200k |
|
PA Unemployment (Employee) |
0.07% Applies to all PA employees. No cap on gross wages. |
|
PA Unemployment (Employer) |
Rate varies based on experience. Wage limit $10,000 |
|
FUTA (Federal Unemployment) |
0.6% Wage limit $7,000 |
|
PA State Income Tax Rate |
3.07% |
|
Minimum Wage |
Federal – $7.25 |
PA – $7.25 (Philadelphia $15.00) |
DE – $15.00 |
NJ – $15.92 |
Note: It’s best to review Secure 2.0 and how the limits may apply to your company with your financial advisor and recordkeeper.
401K/ 403B/ 457
Wage limit $360,000 (no company match after)
FICA wage threshold requiring Roth catch-up $150,000
| Employee Age | Basic Elective Deferral Limit | Catch-Up Allowed | Total Contribution Limit |
|---|---|---|---|
|
Under 50 |
$24,500 |
N/A |
$24,500 |
|
Age 50-59 or Age 64+ |
$24,500 |
$8,000 |
$32,500 |
|
Age 60-63 |
$24,500 |
$11,250 |
$35,750 |
Simple IRA (over 25 eligible employees*
Wage limit $360,000 (no company match after)
| Employee Age | Basic Elective Deferral Limit | Catch-Up Allowed | Total Contribution Limit |
|---|---|---|---|
|
Under 50 |
$17,000 |
N/A |
$17,000 |
|
Age 50-59 or Age 64+ |
$17,000 |
$4,000 |
$21,000 |
|
Age 60-63 |
$17,000 |
$5,250 |
$22,250 |
*Employers need to ensure employee deferrals are maxing out as needed / system is setup based on Secure 2.0 limits
Simple IRA (Secure 2.0 with 25 or fewer eligible employees)**
Wage limit $360,000 (no company match after)
| Employee Age | Basic Elective Deferral Limit | Catch-Up Allowed | Total Contribution Limit |
|---|---|---|---|
|
Under 50 |
$18,100 |
N/A |
$18,100 |
|
Age 50-59 or Age 64+ |
$18,100 |
$3,850 |
$21,950 |
|
Age 60-63 |
$18,100 |
$5,250 |
$23,350 |
**These limits are programmed in isolved
| Type | Limits |
|---|---|
|
HSA Single |
$4,400 |
|
HSA Family |
$8,750 |
|
HSA Catch Up (over 55) |
$1,000 |
|
FSA Medical |
$3,400 |
|
FSA Dependent Care |
$7,500 |
$0.725 (72.5 cents/mile)