Highly Compensated Employee 2024 Dolar. 401 (k) contribution limits for hces. For plan year 2025, an employee’s 2024 salary must be at least $155,000 to be eligible as an.

A highly compensated employee (hce) owns at least 5% of the company and earns more than the federal predetermined compensation limit. On april 23, 2024, the wage and hour division of the department of labor (dol) issued its final rule regarding the executive, administrative, and professional (eap) and the highly.