2027 SIMPLE contribution limits
General employee salary-reduction limits for SIMPLE plans.
Primary reference value
$17,500| Parameter | Amount |
|---|---|
| Employee contribution | $17,500 |
| Age catch-up | $4,000 |
| Catch-up ages 60–63 | $5,250 |
| Eligible higher SIMPLE limit | $19,100 |
| Eligible higher SIMPLE catch-up | $3,850 |
- Announced
- Not recorded; see primary document
- Effective
- 2027-01-01 to 2027-12-31
- Next usual release
- November
Planning projection; official publication takes priority. Latest revised CPI can differ from the vintage used by the IRS.
Who this applies to.
Some eligible small-employer SIMPLE plans have higher base and catch-up limits. The general limit is the calculator default.
Published by IRS. The table uses projected tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2027 number.
Assumes full-year eligibility and that your plan permits catch-ups. IRA compensation limits apply. HSA includes employer contributions and excludes Medicare enrollment. Special 403(b) service and 457 final-three-year catch-ups are not modeled. Roth catch-up treatment affects tax treatment, not the total limit. SEP uses 25% of employee compensation; self-employed SEP needs its separate net-earnings worksheet.
SIMPLE contribution limits history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $13,500 | — | Official |
| 2022 | $14,000 | +$500 | Official |
| 2023 | $15,500 | +$1,500 | Official |
| 2024 | $16,000 | +$500 | Official |
| 2025 | $16,500 | +$500 | Official |
| 2026 | $17,000 | +$500 | Official |
| 2027 | $17,500 | +$500 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about simple contribution limits.
What is the 2027 simple contribution limits?
The sourced table above shows the 2027 values. Its status is projected. The primary reference is $17,500; 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 2027 record is projected. 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 $17,000 in 2026 to $17,500 in 2027. Each table should be compared using the same filing status, region and effective period.
Can I use the calculator without an account?
Yes. Submit the form to get a server-calculated estimate, including when JavaScript is off. Inputs are not stored in the application cache or sent to analytics. Result URLs include the inputs, so avoid sharing them if the figures are private.