2025 Self Employed 401k Contribution Limits

For 2025, the maximum self-employed 401(k) contribution is $70,000 for those under 50, with additional catch-up contributions available for older individuals.

The standard elective deferral limit is $23,500, while catch-up limits are $7,500 for those 50-59 and 64+, and an enhanced $11,250 for those aged 60-63.

The total contribution limit is the sum of employee and employer contributions, subject to compensation limits.

Contribution limits for 2025

• Under age 50: You can contribute up to $70,000 in total, which includes the $23,500 elective deferral and employer contribution.
• Age 50–59 or 64+: Your total contribution limit is up to $77,500, which includes the $23,500 elective deferral, the standard $7,500 catch-up contribution, and the employer contribution.
• Age 60–63: Your total contribution limit is up to $81,250, which includes the $23,500 elective deferral, the enhanced $11,250 catch-up contribution, and the employer contribution.

How contributions are calculated

• Employee contribution: You can contribute up to $23,500 of your income as an employee, with an additional $7,500 if you’re 50 or older (or $11,250 if 60-63).
• Employer contribution: You can contribute an additional amount, up to 25% of your net adjusted self-employment income. The total of employee and employer contributions cannot exceed the overall limits for your age group.