IRS Benefits & Compensation Limits Key Deadlines

2021

IRS Benefits & Compensation Limits

401k/403b/457 Plan Deferrals Annual De ned Contribution Limit

Annual De ned Bene t Limit Annual Plan Compensation Limit

Catch-Up Contribution Limit Highly Compensated Employees

SIMPLE Employee Deferrals SIMPLE Catch-Up Deferrals Social Security Wage Base

HSA (Individual) HSA (Family Coverage)

2021 $19,500

58,000 230,000 290,000

6,500 130,000

13,500 3,000

142,800 3,600 7,200

2020 $19,500

57,000 230,000 285,000

6,500 130,000

13,500 3,000

137,700 3,550 7,100

Key Deadlines

Employer Contribution Deposit Census Submission ADP/ACP Refund

Calendar Year Form 5500 Filing Create Safe Harbor 401k Plan

Form 5500 Extended Deadline Safe Harbor Notice

Last Day to Adopt Plan with Current Year Deductions

By tax return due date* January 31 March 15 July 31 October 1 October 15 December 1

By tax return due date*

*Plus extension

314.824.5252

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