FICA
Social Security 6.2% to $118,500
Medicare unlimited 1.45% to Unlimited

High Deductible Health Plans
Minimum Annual Deductible (Individual/Family) $1,300 / $2,600
Maximum Out-of-Pocket Limit (Individual/Family) $6,450 / $12,900

Health Savings Accounts
Individual / Family $3,350 / $6,650
Catch-up Contribution $1,000

Flexible Spending Accounts
Health Care Flexible Spending Account Maximums $2,550
Dependent Care Spending Account Maximum $5,000

Mileage & Transportation
Standard Mileage Rate
57.5 cents per mile for business miles driven
0.23 cents per mile for medical or moving purposes
14 cents per mile driven in service of charitable organizations
Parking (monthly) $250
Mass Transit Passes (monthly) $130
Bicycle Commuting (monthly) TBD – 2014 amount was $20

Compensation
Compensation Limit $265,000
Highly Compensated Employee Salary Amount $120,000
Annual Compensation for Key Employee $170,000
Defined Benefit Plan Limit $210,000
Defined Contribution Plan Limit $53,000

Retirement Plans
401(k) $18,000
401(k) Catch-up $6,000
403(b) $18,000
457(b)(2) and 124(c)(1) $18,000
457(b) Catch-up $6,000