Highly Compensated Employee 2024 401k Limit Uk. Similarly, highly compensated employees are identified based on a compensation threshold of $155,000. These are employees who meet at least one of the following criteria:.

If you own 5% or more of the company that employs you or receive compensation of $155,000 or more in 2024, you are classified as a highly compensated. For plan year 2025, an employee’s 2024 salary must be at least $155,000 to be eligible as an.