Fisher Phillips has summarized the IRS 2026 limits for employer-sponsored benefit plans, including retirement savings, HSAs, FSAs and other thresholds that affect payroll and compliance. The annual adjustments help employers keep plans aligned with federal rules and stay competitive in the labor market.

For 2026, the 401(k), 403(b) and 457(b) elective deferral limit will rise to $24,500, and the defined-contribution plan annual addition cap will increase to $72,000. HSA contribution limits, high-deductible health plan requirements and out-of-pocket maximums will also increase. Updates to highly compensated employee status, the Social Security wage base and several Affordable Care Act employer penalties will apply.

The Ohio Manufacturers’ Association encourages employers to review the changes, work with plan administrators and update payroll and HR systems ahead of 2026. 12/2/2025