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. See bottom of this page for the 2024 contribution limits.
| 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
Contribution Limits - 2024
In 2024, the limits to personal contributions are as follows:
| Your Age | Total Before-tax and Roth Contribution Limit |
| Under age 50 | $23,000 |
| Age 50 or older by December 31, 2024 | $30,500 (includes $7,500 "catch-up" contribution) |
Note: 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 50 catch-up limit. If this situation applies to you, please call Wespath for more information.
In 2024, total personal and plan sponsor contributions to retirement plans (not including “catch-up” contributions) cannot exceed the lesser of 100% of compensation or $69,000.