Irs Highly Compensated 2024. Unless your plan terms provide otherwise, the salary (elective) deferral limit. If you own more than 5% of the interest in a business or receive compensation above a certain amount (more than $155,000 in 2024 2), determined by the irs), you’re.

The threshold for determining who’s a highly compensated employee will increase to $155,000 (up from $150,000). An employee who chooses to participate in an fsa can contribute up to $3,200 through.