SARSEP CONTRIBUTION LIMIT
01.Core Concepts
Deferral Limit • $23,500 for 2025 per year, per employee • Combined limit with 401(k) and SIMPLE • Those age 50 and over can defer an additional $7,500 for 2025 under the catch-up rules Nonelective Employer Contributions • Limited by the lesser of: • 25% of an employee’s covered compensation, or • $70,000 for 2025