$4,000 standard. SECURE 2.0 110% rule: $4,400.

Employer 3% match or 2% non-elective?

Employer's choice \u2014 must commit annually.

Yes \u2014 SECURE 2.0 enabled, provider must support.

2-year rule for rollover?

Yes \u2014 within first 2 years, only rollover to another SIMPLE.

2028 SIMPLE IRA Limit

Q: 2028 SIMPLE IRA limit?

$17,000 + $4,000 catch-up at 50+. 110% for \u226425 ee.

2028 SIMPLE IRA: $17,000 employee + $4,000 catch-up. Employer must match 3% or contribute 2% non-elective. SECURE 2.0 allows 110% limits for small employers.

Salary ($)

Age 2028

Employer formula

Your % to defer

2028 Total

—

Employee

—

Employer

—

Salary	—
2028 employee max	—
Employee contribution	—
Employer match/non-elective	—
Total 2028	—

The 2028 SIMPLE IRA limit is projected at $17,000 employee + $4,000 catch-up at 50+. SECURE 2.0 allows small employers (≤25 employees) to use 110% of standard limits = $18,700 + $4,400 catch-up. Employer must match 3% (matched to deferral) OR contribute 2% non-elective regardless of employee deferral.

Employer Formula Choice

3% match: employer matches employee deferral dollar-for-dollar up to 3% of pay. Employee who defers 0 gets 0. Lower employer cost. 2% non-elective: 2% of every eligible employee's pay regardless of their deferral. Better for employees who don't defer. Most small employers choose 3% match.

SIMPLE vs Solo 401(k)

SIMPLE: easy but low cap ($17k vs Solo $24,500 employee + $46,500 employer). SIMPLE good for 1-25 employees who want a simple plan. Solo 401(k) better if owner-only (no employees) because of much higher contribution potential.

SECURE 2.0 110% Rule

For employers with ≤25 employees, all SIMPLE limits multiply by 110%: $18,700 employee + $4,400 catch-up + 4% match (vs 3%). Small business owners should ask their custodian whether they elected the 110% option.

Roth SIMPLE

SECURE 2.0 (2023+) allows Roth SIMPLE contributions. Roth-deferred wages still subject to FICA. Provider must support.

Last updated May 2026. Sources: IRS SIMPLE.