2025 SIMPLE IRA LIMIT for those 60-63 who work at a small employer

2025 is the first year that those 60-63 get an increase of catch-up contributions to $5,250. Also, the regular SIMPLE limit is now $16,500 for 2025.

My first question is for one who works for an employer with less than 25 employees, does the $16,500+ 5,250 or $21,750 get increased by the small employer percentage of 10% so that the limit is $23,925?

My second question is for someone over 63 years old who works for an employer with less than 25 employees, is the SIMPLE limit now $16,500 + 3,500 or $20,000 x 110% or $22,000?



Thanks, I need to do a better job in checking other threads.

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