Helping Idaho Public Employees Build A Secure Retirement

Defined Contribution Plan Limits Calculator

  • The Defined Contribution Plan Limits Calculator is provided for illustrative purposes only; and, does not necessarily consider all the possible scenarios.
  • For retirement plan limits, PERSI recommends that members and employers seek independent advice from qualified tax professionals.
  • Also see tax-deferred retirement plan limits
Elective Deferral Limit Section (402(g), 414(v) if applicable)   
    401(k) 403(b) 457
 
 Contribution Limit
    
 
 Contribution Limit
    
 
 Contribution Limit
    
 
Enter Employee Salary Contributions:         
Maximum Contribution Limit Section (415(c))  
PERSI Gain Sharing:       
Enter Employer Contributions:       
 
Maximum Contribution Limit: 
or the annual salary; whichever is less.

Total Combined Contribution: 
◊   Contribution Limits   ◊   Catch Up   ◊   401(k) & 457 Limits Combined   ◊   Maximum Contribution Limits   ◊   401(k) & 403(b) Limits Combined   ◊
◊ Gross annual compensation is not always used to calculate includible income under a 403(b) plan. If you did not work the entire calendar year, or if you worked part-time, you may be able to use a longer period to determine includible income. In such cases you will need to consult with a tax advisor to determine how to calculate the annual addition for the 403(b) plan.

◊ This application automatically considers catch-up contributions under section 414(v) for participants age 50 and over. It does not automatically consider catch-up contributions permitted under section 457(b)(3) for 457 participants in the 3 years before retirement, or catch-up contributions permitted under section 402(g)(8) for certain 403(b) participants.
◊   401(k) Plan Limits   ◊   Employer Contribution Limits   ◊   403(b) Plan Limits  ◊ Employee Salary Contributions   ◊   457 Plan Limits  ◊