401(k) deferral
+$500
20172018
2017 vs 2018 401(k) & IRA Limits
401(k) deferral $18,000 vs $18,500; IRA $5,500 vs $5,500.
By Sammy S. · Founder · AuthorUpdated for 2018
IRA limit
Unchanged
50+ catch-up
Unchanged
Side-by-side scoreboard
2017
$18,000
401(k) elective deferral
- IRA
- $5,500
- 50+ catch-up
- $6,000
- §415(c)
- $54,000
2018
$18,500
401(k) elective deferral
- IRA
- $5,500
- 50+ catch-up
- $6,000
- §415(c)
- $55,000
Full limit comparison
401(k) elective deferral
2017$18,000
2018$18,500
Age 50+ catch-up
2017$6,000
2018$6,000
Total under 60 / 64+
2017$24,000
2018$24,500
Ages 60–63 catch-up
2017—
2018—
IRA limit
2017$5,500
2018$5,500
IRA at age 50+
2017$6,500
2018$6,500
§415(c) combined
2017$54,000
2018$55,000
Compensation cap
2017$270,000
2018$275,000
SIMPLE elective
2017$12,500
2018$12,500
Education
What the 2017 → 2018 changes mean for savers
More (or less) paycheck deferral room
The elective-deferral change of $500 (increase) is the maximum extra (or reduced) amount under-50 workers could elect from pay—before catch-up. Age-50+ catch-up moved $0.
IRA room is independent
IRA limits changed by $0. That room stacks with workplace deferrals, so a COLA on both sides can meaningfully raise total tax-advantaged savings capacity even if each individual jump looks small.
Watch §415(c) if you get a large match
Combined additions rose from $54,000 to $55,000. High earners with rich matches can hit this ceiling before they exhaust elective-deferral + catch-up room.
Super catch-up context
Neither year includes the SECURE 2.0 ages 60–63 higher catch-up (starts 2025).
Compare other years
Compare any two years
401(k) deferrals, catch-ups, IRA limits, and §415(c) caps.
Related tools
401(k) match calculatorEmployer match and contribution planningRoth IRA calculatorContribution limits and growthUS paycheck calculatorModel deductible contributionsRoth vs TraditionalTax timing on contributionsFederal tax brackets by yearHistorical rates and deductionsRetirement taxes by stateHow states treat retirement income
Current-year calculators
FAQs
The §402(g) elective deferral limit went from $18,000 in 2017 to $18,500 in 2018 ($500 change). Age-50+ catch-up went from $6,000 to $6,000.
The IRA limit moved from $5,500 to $5,500. Age-50+ IRA catch-up went from $1,000 to $1,000 (max $6,500 at age 50+ in 2018).
2017: $24,000 ($18,000 + $6,000). 2018: $24,500 ($18,500 + $6,000).
Neither year has the ages 60–63 higher catch-up (it starts in 2025).
Annual additions (employee + employer) were capped at $54,000 in 2017 vs $55,000 in 2018. The compensation cap moved from $270,000 to $275,000.
SIMPLE elective contributions: $12,500 → $12,500. SIMPLE age-50+ catch-up: $3,000 → $3,000.
2018 was higher ($18,500 vs $18,000).
No in either year. Match and other employer contributions do not reduce your §402(g) elective-deferral room, but they do count toward the higher §415(c) annual-additions limit.
Yes for both years: Traditional and Roth share one annual IRA limit ($5,500 in 2017, $5,500 in 2018), plus catch-up if eligible. Roth contributions also face AGI phaseouts that change yearly.
These pages are IRS reference tables for tax years 2017 and 2018. The 401(k) match and Roth IRA calculators model current-year limits, not a historical year selector.