2026 Highly compensated employee threshold
The compensation threshold in the highly compensated employee definition.
Primary reference value
$160,000| Parameter | Amount |
|---|---|
| Annual limit | $160,000 |
- Announced
- 2025-11-13
- Effective
- 2026-01-01 to 2026-12-31
- Next usual release
- November
Who this applies to.
Plan determinations may use prior-year compensation, ownership rules and an optional top-paid-group election. This is not a contribution limit.
Published by IRS. The table uses tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2026 number.
A numerical comparison does not establish eligibility, deductions, credit entitlement or tax liability. Read the selected number’s rules.
Highly compensated employee threshold history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $130,000 | — | Official |
| 2022 | $135,000 | +$5,000 | Official |
| 2023 | $150,000 | +$15,000 | Official |
| 2024 | $155,000 | +$5,000 | Official |
| 2025 | $160,000 | +$5,000 | Official |
| 2026 | $160,000 | +$0 | Official |
| 2027 | $170,000 | +$10,000 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about highly compensated employee threshold.
What is the 2026 highly compensated employee threshold?
The sourced table above shows the 2026 values. Its status is official. The primary reference is $160,000; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is November. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2026 record is official. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $160,000 in 2025 to $160,000 in 2026. Each table should be compared using the same filing status, region and effective period.
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