7500.的catch up,個人最多能放30000 ，按他的意思 放滿是66000 ，說明他年齡不到50歲（年過50歲：放滿的額度是$73500）。 那他個人能放的是22500，雇主就得放43500. 一般好的雇主也就8%match.大部分公司contribution 小於8%。以8%match 為例，你的工資得至少要有 543750（43500/0.08=543750）. 有幾個人工資能到54萬多？況且好多公司隻match 3% 或4%, 這樣的話你的工資得100多萬。還有一種可能就是雇主match 25%,那工資17.4萬就可放66000.但有幾個公司能給雇員25%的match?我是從來沒聽說過的。
他的這個即使是真實的也是極端個例，不適用於絕大多數人。
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits
Deferral limits for 401(k) plans
The limit on employee elective deferrals (for traditional and safe harbor plans) is:
- $23,000 ($22,500 in 2023, $20,500 in 2022, $19,500 in 2021 and 2020; and $19,000 in 2019), subject to cost-of-living adjustments
Catch-up contributions for those age 50 and over
If permitted by the 401(k) plan, participants age 50 or over at the end of the calendar year can also make catch-up contributions. You may contribute additional elective salary deferrals of:
- $7,500 in 2023 and 2024, $6,500 in 2022, 2021 and 2020 and $6,000 in 2019 - 2015 to traditional and safe harbor 401(k) plans
- $3,500 in 2023 and 2024, $3,000 in 2022 - 2015 to SIMPLE 401(k) plans
- These amounts are subject to cost-of-livingPDF adjustments
Overall limit on contributions
Total annual contributions (annual additions) to all of your accounts in plans maintained by one employer (and any related employer) are limited. The limit applies to the total of:
- elective deferrals (but not catch-up contributions)
- employer matching contributions
- employer nonelective contributions
- allocations of forfeitures
The annual additions paid to a participant’s account cannot exceed the lesser of:
The annual additions paid to a participant’s account cannot exceed the lesser of:
- 100% of the participant's compensation, or
- $69,000 ($76,500 including catch-up contributions) for 2023; $66,000 ($73,500 including catch-up contributions) for 2023; $61,000 ($67,500 including catch-up contributions) for 2022; $58,000 ($64,500 including catch-up contributions) for 2021; and $57,000 ($63,500 including catch-up contributions).
However, an employer’s deduction for contributions to a defined contribution plan (profit-sharing plan or money purchase pension plan) cannot be more than 25% of the compensation paid (or accrued) during the year to eligible employees participating in the plan (see Employer Deduction in Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans).
