Highly Compensated Employee 2024 Test Result. Hce test refers to an alternative test for exemption that applies to certain. If you receive compensation in 2024 that's more than $155,000 and you’re in the top 20% of employees as ranked by compensation, your employer can classify.

An employee is an hce if he or she was actually paid more than a set dollar limit ($155,000 for 2024, $150,000 for 2023, $135,000 for 2022) from the company. The 2024 highly compensated employee limit for deductions and contributions stands at $345,000.