401(k) deferral
$17,500
Tax year 2014
2014 401(k) & IRA Contribution Limits
$17,500 401(k) · $5,500 IRA · $5,500 age-50+ catch-up.
By Sammy S. · Founder · AuthorUpdated for 2014
50+ catch-up
$5,500
IRA limit
$5,500
§415(c) combined
$52,000
What stood out in 2014
Elective deferral unchanged; §415(c) limit rose to $52,000.
Versus 2013: 401(k) deferral $17,500 → $17,500; IRA $5,500 → $5,500. Compare 2013 vs 2014
2014 contribution limits in detail
401(k) / 403(b) / 457(b)
- Elective deferral (§402(g))
- $17,500
- Age 50+ catch-up
- $5,500
- Total under 60 / 64+
- $23,000
- Ages 60–63 catch-up
- N/A
- §415(c) annual additions
- $52,000
- Compensation cap
- $260,000
IRA & SIMPLE
- IRA limit (Trad + Roth)
- $5,500
- IRA age-50+ catch-up
- $1,000
- IRA total at 50+
- $6,500
- SIMPLE elective
- $12,000
- SIMPLE age-50+ catch-up
- $2,500
Education
Putting 2014 limits to work
If you had a workplace plan
Elective deferrals could total up to $17,500 ($23,000 at age 50+). Employer match sat on top of that until the combined §415(c) cap of $52,000.
If you also funded an IRA
You could still contribute up to $5,500 ($6,500 at 50+) across Traditional and Roth IRAs combined—separate from the 401(k) deferral limit—subject to earned income and phaseout rules for that year.
Compensation cap reminder
Plans generally could not count compensation above $260,000 when computing contributions under §401(a)(17). That matters for highly paid employees and owner plans even when the elective-deferral limit is the headline number.
SIMPLE vs regular 401(k)
SIMPLE elective room was $12,000 (+$2,500 at 50+). If your employer offered a SIMPLE instead of a regular 401(k), use those lower caps—not the §402(g) figure above.
Plan with current-year tools
These 2014 figures are historical IRS reference amounts. Live calculators use current limits.
Related years
FAQs for 2014
$17,500 elective deferral, plus $5,500 age-50+ catch-up (total $23,000).
$5,500 under 50; $6,500 at age 50+ (includes $1,000 catch-up). Traditional and Roth share this cap.
$52,000 for total annual additions (employee + employer) to defined-contribution plans. The compensation cap was $260,000.
$12,000 elective contribution, plus $2,500 age-50+ catch-up for SIMPLE IRA / SIMPLE 401(k) plans.
No. The SECURE 2.0 higher catch-up for ages 60–63 begins in 2025. In 2014, age-50+ participants used the regular $5,500 catch-up.
Yes. Workplace elective deferrals up to $17,500 (plus catch-up if eligible) did not reduce the separate IRA limit of $5,500. Roth IRA contributions still faced AGI phaseouts; Traditional IRA deductions could phase out if you had a workplace plan.
No. Match did not count against the $17,500 §402(g) limit, but employee + employer amounts together could not exceed the $52,000 §415(c) cap.
Elective deferral unchanged; §415(c) limit rose to $52,000. 401(k) deferral: $17,500 → $17,500. IRA: $5,500 → $5,500. Catch-up: $5,500 → $5,500.
Open the 2013 vs 2014 compare page for deferral, IRA, catch-up, SIMPLE, and §415(c) deltas in one table.
2015 401(k) deferral $18,000; IRA $5,500. See the 2015 profile or compare 2014 vs 2015.
These 2014 amounts are historical IRS reference data. The 401(k) match and Roth IRA calculators use current-year limits for estimates.
IRS COLA table (2014). See also the IRS COLA page for plan-type limits.