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Compensation Limits for 2026

January 08, 2026

Below is an overview of updated 2026 compensation limits that may affect SamCERA members, including Plan 7 members and those who became members on or after July 1, 1996.

What are compensation limits?

“Compensation limits” do not refer to restrictions on the amount of salary your employer can pay you. Instead, these limits define the maximum amount of compensation SamCERA can use when:

  • Determining your retirement contributions, and 
  • Calculating your monthly pension benefit.

Two main types of compensation limits apply to SamCERA members:

  1. PEPRA Limits – Set forth by the Public Employees’ Pension Reform Act (PEPRA), these limits establish the maximum amount of compensation that can be used to calculate the pension benefits for Plan 7 members.
  2. IRS Limits – Set forth by the United States Internal Revenue Code regarding the maximum amount of compensation that can be used to calculate the pension benefits. These limits apply to all Individuals who became SamCERA members on or after July 1, 1996, regardless of plan.

Both limits are adjusted annually as required by the applicable statutes. See below for the relevant 2026 compensation limits based on your plan and membership with SamCERA.

2026 Pensionable Compensation Limits for Plan 7 Members (PEPRA)

Under PEPRA, SamCERA’s “Plan 7″ members are subject to pensionable compensation limits that are set by statute.

For 2026, the annual pensionable compensation limits for PEPRA members are:

  • General Plan 7 Members (County & Court): $159, 733
  • General Plan 7 Members (Mosquito & Vector Control District): $191,679
  • Safety & Probation Plan 7 Members (County): $191,679

2026 IRS Compensation Limit

Regardless of your plan, the IRS sets a limit each year on the amount of compensation which can be used to calculate your monthly pension benefit. This limit applies to all individuals who became SamCERA members on or after July 1, 1996. 

  • 2026 IRS Annual Compensation Limit: $360,000.

 

If you have questions, please contact us at [email protected].