| 2017 | 2018 | |
| Taxable earning for Social Security | $127,200 | $128,700 |
| Defined contribution plan maximum employee elective deferral | $18,000 | $18,500
|
| Health flexible spending accounts annual contributions (individual) | $2,600 | $2,650
|
| Health savings account annual contribution (family) | $3,400 | $3,450 |
HR Magazine “Out with the Old” December 2017/January 2018