SEP-IRA contribution limit calculator, 2025
This works out one number from the SEP IRA Contribution Limit figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2025-01-01Source: Notice 2024-80 (IRS)Verified 2026-08-29
Share of employee compensationSource: Publication 560 (2025), Retirement Plans for Small Business (IRS)Verified 2026-08-29
How it is worked out
The published share of the amount you enter, or the published dollar limit, whichever is the lower of the two, rounded to the nearest cent.
It uses Share of employee compensation, 25% and Defined contribution limit, $70,000, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| The employee's compensation | Result |
|---|---|
| 50,000 | $12,500 |
| 100,000 | $25,000 |
| 250,000 | $62,500 |
| 400,000 | $70,000 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Notice 2024-80 (IRS)
- Defined contribution limit
The limitation for defined contribution plans under section 415(c)(1)(A) is increased in 2025 from $69,000 to $70,000.
Publication 560 (2025), Retirement Plans for Small Business (IRS)
Contributions you make for 2025 to a common-law em- ployee's SEP IRA can't exceed the lesser of 25% of the employee's compensation or $70,000.
Every 2025 SEP IRA Contribution Limit figure · SEP IRA Contribution Limit in every year · Every calculator on this site