401(k) Contribution Limits for 2024 vs. 2025¶

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创建: 2025-01-23
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401(k) Contribution Limits for 2024 vs. 2025¶

摘要¶

该页面主要介绍了401(k)和IRA等退休储蓄计划的供款限额及其变化。2025年，50岁以下员工的401(k)供款限额为23,500美元，50岁及以上员工可追加7,500美元。雇主和员工的总供款限额为70,000美元（含追加供款为77,500美元）。页面还提到，IRS每年会根据通货膨胀调整供款限额，并解释了高薪员工的供款限制以及超额供款的处理方式。

要点¶

2025年401(k)供款限额：23,500美元（50岁以下），追加供款7,500美元（50岁及以上）。\
雇主和员工总供款限额：70,000美元（含追加供款为77,500美元）。\
2024年供款限额：23,000美元（50岁以下），追加供款7,500美元（50岁及以上）。\
IRS每年根据通货膨胀调整供款限额。\
高薪员工（HCE）可能面临更严格的供款限制。\
超额供款需在4月15日前退还。

正文¶

individual stocks, bonds, exchange traded funds,
个股、债券、交易所交易基金，

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Investopedia Explains Having a 401(k) and an IRA
Investopedia 解释了拥有 401（k）和 IRA

Though a 401(k) plan can be one of the easiest and most effective ways to save for your retirement, there's a limit on how much you may contribute.
尽管 401（k）计划可能是为退休储蓄的最简单、最有效的方法之一，但您可以供款的金额是有限的。

Each fall, the Internal Revenue Service (IRS) reviews and sometimes adjusts the contribution limits for 401(k) plans, individual retirement accounts (IRAs), and other retirement savings vehicles.1
每年秋天，美国国税局（IRS）都会审查有时还会调整 401（k）计划、个人退休账户（IRA）和其他退休储蓄工具的供款限额。1

Key Takeaways 关键要点¶

Employees can contribute up to $23,500 to their 401(k) plan for 2025 vs. $23,000 for 2024.
员工最多可以为 23,500 年的 401（k）计划供款 2025 美元，而 23,000 年为 2024 美元。
Anyone age 50 or over is eligible for an additional catch-up contribution of $7,500 for both 2024 and 2025.
任何 50 岁或以上的人都有资格在 2024 年和 2025 年获得 7,500 美元的额外追加供款。
The limit on total employer and employee contributions for 2025 is $70,000 ($77,500 with catch-up).
2025 年雇主和雇员供款总额的限额为 70,000 美元（补缴为 77,500 美元）。
The limit on total employer and employee contributions for 2024 was $69,000 ($76,500 with catch-up).
2024 年雇主和雇员供款总额的限额为 69,000 美元（补缴后为 76,500 美元）。

Basic Limits 基本限制¶

The basic employee contribution limit for 2025 is $23,500 ($23,000 for 2024). This limit includes all elective employee salary deferrals and any contributions made to a designated Roth account within your 401(k) or to a Roth 401(k) plan.22025 年的基本员工供款限额为 23,500 美元（23,000 年为 2024 美元）。此限额包括所有选择性员工延期工资以及向 401（k）计划中的指定 Roth 账户或 Roth 401（k）计划所做的任何供款。阿拉伯数字

If you are over age 50, the catch-up contribution remains the same as for 2024, at $7,500. That's a total of $31,000 (vs. $30,500 in 2024.) If you are age 60, 61, 62, or 63, you can contribute $11,250 instead of $7,500.21
如果您超过 50 岁，追加供款与 2024 年相同，均为 7,500 美元。总计 31,000 美元（2024 年为 30,500 美元）。如果您年满 60 岁、61 岁、62 岁或 63 岁，您可以供款 11,250 美元，而不是 7,500 美元。21

The same contribution limits apply to 403(b) plans and most 457 plans, as well as to the federal government’s Thrift Savings Plan.3
相同的供款限额适用于 403（b）计划和大多数 457 计划，以及联邦政府的节俭储蓄计划。3

If you have multiple 401(k) accounts, your total contributions to all of them—both traditional and Roth—cannot exceed that $23,500 limit. Any contributions you make to other types of retirement accounts, such as IRAs (except for SIMPLE IRAs), do not affect your 401(k) contribution limit.4
如果您有多个 401（k）账户，您对所有这些账户（包括传统账户和 Roth）的总供款不得超过 23,500 美元的限额。您对其他类型的退休账户（例如 IRA）（SIMPLE IRA 除外）的任何供款都不会影响您的 401（k）供款限额。4

After-Tax Contributions 税后供款¶

If you have extra funds to sock away and your company offers an after-tax 401(k) contribution option, you can contribute more.5 In 2025, the total combined limit, including elective employee deferrals, after-tax contributions, and employer matching funds, is $70,000 ($77,500 if you're 50 or older, or $81,250 if you're 60, 61, 62, or 63). In 2024, the limit was $69,000 ($76,500 for those 50 or older).2
如果您有额外的资金可以动用，并且您的公司提供税后 401（k）供款选项，您可以供款更多。5 到 2025 年，包括选择性员工延期、税后供款和雇主匹配资金在内的总综合限额为 70,000 美元（如果您年满 50 岁，则为 77,500 美元，如果您年满 60 岁、61 岁、62 岁或 63 岁，则为 81,250 美元）。2024 年，限额为 69,000 美元（50 岁或以上为 76,500 美元）。阿拉伯数字

To help workers nearing retirement add more to their tax-advantaged savings accounts, the IRS allows 401(k) participants age 50 and over to make additional contributions beyond the standard contribution limit.6
为了帮助临近退休的工人向他们的税收优惠储蓄账户添加更多资金，美国国税局允许 50 岁及以上的 401（k）参与者在标准供款限额之外进行额外供款。6

Employer Contributions 雇主供款¶

Another big benefit of participating in a 401(k) plan is that your employer may contribute to it on your behalf. Many employers match employee contributions by adding, for example, 50 cents or one dollar for every dollar the employee contributes.
参与 401（k）计划的另一大好处是您的雇主可以代表您为其供款。许多雇主通过增加 50 美分或员工每供款 1 美元来匹配员工的供款。

Employers can also make elective contributions regardless of how much or little the employee contributes, up to certain limits. The limit on total employer and employee contributions for 2025 is $70,000. When you include the $7,500 catch-up contribution, that limit becomes $77,500. Or if you're 60, 61, 62, or 63, the limit is $81,250.
雇主也可以进行选择性供款，无论员工供款多少，但不得超过一定的限额。2025 年雇主和雇员的总供款限额为 70,000 美元。当您包括 7,500 美元的追加供款时，该限额变为 77,500 美元。或者，如果您年满 60 岁、61 岁、62 岁或 63 岁，则限额为 81,250 美元。

The limit on total employer and employee contributions for 2024 was $69,000 or 100% of employee compensation, whichever was less. For workers age 50 and up, the base limit was $76,500, which included the $7,500 catch-up contribution.27
2024 年雇主和雇员缴款总额的限额为 69,000 美元或员工薪酬的 100%，以较低者为准。对于 50 岁及以上的工人，基本限额为 76,500 美元，其中包括 7,500 美元的追加缴款。27

Limits for Highly Paid Employees¶

高薪员工的限额

If you earn a high salary, you may be considered a highly compensated employee (HCE), subject to more stringent contribution limits. To prevent wealthier employees from benefiting unfairly from the tax benefits of 401(k) plans, the IRS uses the actual deferral percentage (ADP) test to ensure that employees of all compensation levels participate proportionately in their companies' plans.
如果您的薪水很高，您可能会被视为高薪员工（HCE），但要遵守更严格的供款限额。为了防止较富有的员工不公平地从 401（k）计划的税收优惠中受益，美国国税局使用实际递延百分比（ADP）测试来确保所有薪酬水平的员工都按比例参与其公司的计划。

If non-highly compensated employees do not participate in the company plan, the amount that HCEs can contribute may be restricted.8
如果非高薪员工不参加公司计划，HCE 可以供款的金额可能会受到限制。8

Contributions in Excess of Annual Limits¶

超过年度限额的供款

Evaluating your estimated contributions for the year ahead and analyzing your contributions at the end of a calendar year can be very important. If you find that you have made contributions in excess of the annual limits, the IRS requires that these excess deferrals be returned to you by April 15.9
评估您未来一年的估计供款并在日历年结束时分析您的供款可能非常重要。如果您发现自己的供款超过了年度限额，美国国税局要求在 4 月 15 日之前将这些超额延期退还给您。9

Comparing 2024 and 2025 Limits¶

比较 2024 年和 2025 年的限值

The chart below provides a breakdown of how the rules and limits for defined-contribution plans (401(k), 403(b), and most 457 plans) changed for 2024 vs. 2025.27
下图提供了 2024 年与 2025 年固定缴款计划（401（k）、403（b）和大多数 457 计划）的规则和限额的变化明细。27

^{The catch-up contribution limit for participants age 50 and older is available to those turning 50 at any time during the year. For instance, if you were born on New Year's Eve, it applies.}10
50 岁及以上参与者的追加供款限额适用于一年中任何时间年满 50 岁的参与者。例如，如果您出生在新年前夜，则适用。10

How Often Does the IRS Change 401(k) Contribution Limits?¶

美国国税局多久更改一次 401（k）供款限额？

The IRS typically makes an annual adjustment to contribution limits to reflect the effects of inflation.11
美国国税局通常会每年对供款限额进行调整，以反映通货膨胀的影响。11

How Much More Can I Contribute to My 401(k) for 2025 Compared to 2024?¶

与 2024 年相比，我可以为 2025 年的 401（k）多供款多少？

For the tax year 2025, the maximum amount that an employee under 50 can contribute to their 401(k) retirement plan is $23,500. That is $500 more than you were allowed to contribute in 2024.2
对于 2025 纳税年度，50 岁以下的员工可以为其 401（k）退休计划供款的最高金额为 23,500 美元。这比您在 500 年允许供款的金额多出 2024 美元。阿拉伯数字

Has the IRS Increased Catch-Up Amounts for 2025?¶

美国国税局是否增加了 2025 年的补缴金额？

No. The catch-up amount for those 50 years old and older remains at $7,500 for the tax year 2025, the same as it was in 2024.2
不。 50 年纳税年度的 2025 岁及以上人群的补缴金额仍为 7,500 美元，与 2024 年相同。阿拉伯数字

The Bottom Line¶

Every year, the IRS issues updates for the maximum amount of money employees may contribute to their 401(k) plans.

For 2025, that amount is $23,500, with a catch-up contribution of $7,500 for those age 50 and older. If you're 60, 61, 62, or 63, you can contribute an additional $11,250 instead of $7,500. For 2024, the maximum contribution amounts were $23,000 and $7,500 for catch-up contributions.22

Make the most of your yearly opportunity to save toward retirement by maxing out your contribution amounts, if possible. Moreover, be sure to take advantage of employer-matching contributions, if they're offered, to boost your retirement savings each year.