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View current IRS cost of living adjustments and limitations.
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2025 Rates & Limits
Below are the IRS cost-of-living adjustments for various retirement plan limitations effective January 1, 2025. For a year by year comparison, please visit the IRS update here.
| Type | Rates + Limits |
|---|---|
|
Social Security FICA |
6.2% Wage limit $176,100 |
|
Medicare FICA |
1.45% |
|
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
DE – $15.00
NJ – $15.49 |
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 | ||
|---|---|---|
|
Deferral Limit |
$23,500 |
|
|
Catch Up Limit (Age 50-59) |
$7,500 ($30,500 total contribution) |
|
|
Catch Up Limit (Age 60-63) |
$11,250 |
|
|
Wage Limit |
$350,000 (no company match after) |
|
| Simple IRA (over 25 eligible employees)* | ||
|---|---|---|
|
Deferral Limit |
$16,500 |
|
|
Catch Up Limit (Age 50-59) |
$3,500 ($19,500 total contribution) |
|
|
Catch Up Limit (Age 60-63) |
$5,250 |
|
|
Wage Limit |
$350,000 (no company match after) |
|
*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)** | ||
|---|---|---|
|
Deferral Limit |
$18,150 |
|
|
Catch Up Limit (Age 50-59) |
$3,850 ($22,000 total contribution) |
|
|
Catch Up Limit (Age 60-63) |
$5,250 |
|
|
Wage Limit |
$350,000 (no company match after) |
|
**These limits are programmed in isolved
| Type | Limits |
|---|---|
|
HSA Single |
$4,300 |
|
HSA Family |
$8,550 |
|
HSA Catch Up (over 55) |
$1,000 |
|
FSA Medical |
$3,300 |
|
FSA Dependent Care |
$5,000 |
$.70/mile