skip to main content
Institutional Investor? Visit Wespath.com

Contribution Limits 2025

Retirement Plans

In 2025, you can make personal contributions to your retirement savings up to the limits as noted in the following table.

Your Age Total Before-tax and Roth Contribution Limit
Under age 50 $23,500
Age 50-59 by December 31, 2025 $31,000
(includes $7,500 "catch-up" contribution)
Age 60-63 by December 31, 2025 $34,750
(includes $11,250 "super catch-up" contribution)
Age 64 or older by December 31, 2025 $31,000
(includes $7,500 "catch-up" contribution)

NOTE: If you have at least 15 years of service within your denomination, you may be able to contribute a higher amount than the above limits—call Wespath for further information. The Internal Revenue Service requires that, if you are eligible for both the catch-up based on age and the 15 years of service limit, you use the 15 years limit first, before the age-based catch-up limit.

Total personal and plan sponsor contributions (not including “catch-up” or “super catch-up” contributions) to all 403(b) plans sponsored by your plan sponsor cannot exceed the lesser of 100% of compensation or $70,000 for 2025.

NOTE: the clergy housing allowance is excluded from “compensation” for this purpose.

Saver’s Credit for Low- and Moderate-Income Participants

With the Saver’s Credit, you may be able to take a tax credit for making eligible contributions to your retirement plan, depending on your income. The 2025 income limits are determined by filing status, as follows:

Filing Status 2025 Income Limits for Tax Credit
Married couples filing jointly $79,000
Heads of household $59,250
Married couples filing separately $39,500
Singles $39,500

Health Savings Accounts (HSAs)

If you are in a high-deductible health care plan, your 2025 HSA limits are:

  • $4,300/individual
  • $8,550/family
  • An additional $1,000 for the HSA owner if age 55+ by year end

* Under the SECURE 2.0 Act of 2022, effective 2026, age-based catch-up contributions for employees with wages (subject to FICA taxes) greater than $145,000 in 2025 must be made on a Roth basis, rather than before-tax basis.

Note: Clergy whose entire income (net earnings from self-employment) is subject to SECA taxes (instead of FICA) will not be impacted by this provision.