2026 401(k) Contribution Limits
Searches for 2026 401(k) contribution limits usually want four things fast: the employee cap ($24,500), catch-up by age ($8,000 or $11,250), the combined employer ceiling ($70,000), and paycheck math to max out. This page keeps the official IRS table up top, then walks each cap with pacing tables you can use at open enrollment.
IRS caps matter most when you apply them to your own paycheck and plan
This page tells you the legal maximums. The calculators below show whether your contribution rate will hit those caps, how employer match fits under the combined limit, and what maxing out means for your future balance.
At-a-Glance: 2026 vs 2025 401(k) Limits
| Contribution Type | 2026 | 2025 | Change |
|---|---|---|---|
| Employee elective deferral (under 50) | $24,500 | $23,500 | +$1,000 |
| Catch-up (age 50–59 or 64+) | $8,000 | $7,500 | +$500 |
| Super catch-up (age 60–63) | $11,250 | $11,250 | — |
| Section 415(c) employee + employer | $70,000 | $70,000 | — |
| Total with age 50+ catch-up | $78,000 | $77,500 | +$500 |
| Total with age 60–63 super catch-up | $81,250 | $81,250 | — |
| Compensation limit (401(a)(17)) | $350,000 | $345,000 | +$5,000 |
Data source: IRS Retirement Topics, Notice 2025-67. Reviewed .
What “2026 401(k) Contribution Limits” Searches Usually Mean
Editor’s note (David Jones): I maintain these pages as an independent calculator researcher—not as a broker or wealth manager. When IRS notices change, we update limit-driven tools first, then refresh explanatory copy.
Most visitors are not looking for retirement theory—they need a number for payroll, a compliance check, or a plan change. This page is organized around those jobs:
- Employee deferral cap — how much you can withhold from pay ($24,500 base in 2026).
- Catch-up by age — extra room at 50+ or the SECURE 2.0 band at 60–63.
- Total plan additions — employee + employer under Section 415(c) ($70,000 per employer).
- Paycheck pacing — per-pay amount so you do not hit the cap too early and lose match.
After you confirm the legal ceiling, use the contribution calculator, per-paycheck calculator, or YTD tracker with your actual salary and match formula.
2026 Max by Age Band (Employee Deferrals Only)
Original summary table from IRS Notice 2025-67 elective deferral + catch-up rules. Combined limits add employer dollars separately below.
| Your age in 2026 | Base deferral | Catch-up | Maximum you can defer |
|---|---|---|---|
| Under 50 | $24,500 | — | $24,500 |
| 50–59 or 64+ | $24,500 | +$8,000 | $32,500 |
| 60, 61, 62, or 63 | $24,500 | +$11,250 (super) | $35,750 |
Unsure which band you are in? Use the catch-up calculator before changing payroll.
Per-Paycheck Amounts to Hit the 2026 Cap (Original Math)
Dividing IRS annual caps by common pay frequencies. Assumes level deferrals all year and no mid-year cap changes.
| Pay frequency | Pay periods | Under 50 ($24,500) | Age 50+ ($32,500) | Ages 60–63 ($35,750) |
|---|---|---|---|---|
| Biweekly | 26 | $942.31 | $1,250.00 | $1,375.00 |
| Semi-monthly | 24 | $1,020.83 | $1,354.17 | $1,489.58 |
| Monthly | 12 | $2,041.67 | $2,708.33 | $2,979.17 |
| Weekly | 52 | $471.15 | $625.00 | $687.50 |
The $1,000 base increase from 2025 adds about $38.46 per biweekly paycheck if you were already maxing out—worth a quick payroll check in January.
Employee Elective Deferral: $24,500 in 2026
The single most-referenced 401(k) number — the elective deferral limit — is $24,500 in 2026. This is the maximum amount an employee under age 50 can contribute to their own 401(k) account in a calendar year across all of their employer 401(k) plans combined.
Two important subtleties:
- Pre-tax and Roth are shared. If your plan offers both Traditional and Roth 401(k), the $24,500 limit applies across the combined total. You cannot put $24,500 into each.
- Multiple employers share the limit. If you worked for two employers in 2026, your combined employee deferrals cannot exceed $24,500. (The Section 415 total-contribution limit, however, resets per employer.)
Catch-Up Contributions ($8,000 for Age 50+)
Starting the calendar year you turn 50, you can contribute an additional $8,000 on top of the base limit — a total of $32,500 in 2026. The catch-up continues through age 59 and then resumes from age 64 onward (age 60–63 use the enhanced super catch-up below).
Super Catch-Up for Ages 60–63 ($11,250, SECURE 2.0)
Under SECURE 2.0 Section 109, effective 2025, workers aged 60 through 63 can make an enhanced catch-up contribution of $11,250 (the greater of $10,000 or 150% of the standard catch-up). This brings the total 2026 employee limit to $35,750 for those four birth years.
New in 2026: For high earners (prior-year wages > $145,000 indexed), all catch-up contributions must be made to a Roth account under SECURE 2.0 Section 603. Traditional (pre-tax) catch-ups are no longer available for this group.
Three Caps Workers Confuse (Do Not Mix Them)
I see the same mix-up every open-enrollment season: people add employer match to the $24,500 number, or think Roth has its own ceiling. Keep these separate:
- Elective deferral (402(g)) — your payroll withholdings only: $24,500 base, plus catch-up if eligible.
- Annual additions (415(c)) — your deferrals + employer match + profit sharing in one employer plan: $70,000 before catch-up.
- Compensation cap (401(a)(17)) — match formulas often stop counting pay above $350,000 in 2026 even if you earn more.
Model employer dollars with the match calculator and remaining 415 room with the Section 415 combined-limit calculator.
Combined Employee + Employer Limit: $70,000 (Section 415)
The IRS caps the total dollars going into any one 401(k) account per year — employee deferrals plus employer match plus profit-sharing contributions. The 2026 Section 415(c) limit is $70,000 (unchanged from 2025). Catch-up contributions sit on top of this ceiling, so the all-in maximum for an age 60–63 participant is $81,250.
Roth 401(k) Limit: Same $24,500
Unlike Roth IRAs (which phase out above $150,000 single / $236,000 married), a Roth 401(k) has no income limit. High earners often use it as the only tax-free retirement vehicle available to them. The $24,500 / $32,500 / $35,750 employee limits are identical to Traditional 401(k).
401(k) Limits History (2020–2026)
| Year | Base Limit | Age 50+ Catch-Up | Total Age 50+ |
|---|---|---|---|
| 2026 | $24,500 | $8,000 | $32,500 |
| 2025 | $23,500 | $7,500 | $31,000 |
| 2024 | $23,000 | $7,500 | $30,500 |
| 2023 | $22,500 | $7,500 | $30,000 |
| 2022 | $20,500 | $6,500 | $27,000 |
| 2021 | $19,500 | $6,500 | $26,000 |
| 2020 | $19,500 | $6,500 | $26,000 |
How the IRS Sets the 2026 Limits
The annual increase is determined by the Consumer Price Index for All Urban Consumers (CPI-U), specifically the index for the 12 months ending September of the preceding year, rounded down to the nearest $500. 2025 CPI-U produced a 2.6% uplift, which the IRS announced in Notice 2025-67 (November 2025).
Other 2026 Retirement Limits at a Glance
| Plan/Limit | 2026 Amount |
|---|---|
| Traditional & Roth IRA contribution limit | $7,000 |
| IRA catch-up (age 50+) | $1,000 |
| SIMPLE 401(k)/IRA deferral | $17,000 |
| SIMPLE catch-up (age 50+) | $3,850 |
| SEP-IRA maximum contribution | $70,000 or 25% comp |
| HSA family contribution limit | $8,750 |
| Defined-benefit annual benefit limit | $280,000 |
Practical: Hitting the Max in 2026
To max out the 2026 elective deferral at $24,500 on bi-weekly pay (26 periods), you would contribute $942.31 per paycheck. Most plan providers (Fidelity, Vanguard, Empower, Principal) automatically stop your deferrals when you hit the IRS cap so you do not over-contribute.
If you get a large bonus early in the year, consider spreading contributions across the full 12 months — otherwise you may hit the cap before year-end and forfeit employer match on later paychecks (plans that do not “true up” at year-end).
Mid-Year Catch-Up: If You Start Late (Original Pacing)
Modeled for biweekly pay and the $24,500 base cap. Super catch-up and age-50 totals scale proportionally if you divide your annual target by remaining paychecks.
| First paycheck month | Paychecks left | Per paycheck |
|---|---|---|
| January (full year) | 26 | $942.31 |
| April | 20 | $1,225.00 |
| July | 14 | $1,750.00 |
| October | 7 | $3,500.00 |
Even pacing through the year should put you near these YTD checkpoints on the base cap:
- End of March: about $6,125 deferred
- End of June: about $12,250 deferred
- End of September: about $18,375 deferred
Compare your pay-stub YTD line to the contribution tracker before you raise your deferral percentage.
Frequently Asked Questions
What is the 401(k) contribution limit for 2026?
The 2026 IRS 401(k) employee elective deferral limit is $24,500, up from $23,500 in 2025. Workers aged 50+ can add an $8,000 catch-up; workers aged 60 to 63 get an enhanced $11,250 super catch-up under SECURE 2.0. The combined employee + employer Section 415 limit is $70,000.
How much is the 2026 catch-up contribution?
For employees aged 50 to 59 or 64 and older, the 2026 catch-up contribution is $8,000, on top of the $24,500 base limit. Employees aged 60, 61, 62, or 63 qualify for an enhanced super catch-up of $11,250 under SECURE 2.0 Section 109.
What is the 2026 combined (employee + employer) 401(k) limit?
The Section 415(c) total contribution limit (employee deferrals + employer match + profit sharing) is $70,000 in 2026. Add catch-up contributions on top: up to $78,000 for age 50+, or $81,250 for age 60 to 63.
When does the 2026 IRS contribution limit take effect?
The 2026 IRS 401(k) limits apply to all contributions made in tax year 2026, which runs January 1, 2026 through December 31, 2026. Payroll deferrals made in 2026 count toward the 2026 limit regardless of when they are deposited.
What is the 2026 Roth 401(k) contribution limit?
The Roth 401(k) employee contribution limit is identical to the Traditional 401(k): $24,500 in 2026, with the same $8,000 or $11,250 catch-up rules. Unlike Roth IRAs, there is no income limit to contribute to a Roth 401(k).
Does employer match count toward the 401(k) contribution limit?
Employer match does not count toward your $24,500 employee elective deferral cap. It does count toward the separate Section 415(c) total additions limit of $70,000 per employer plan (plus catch-up on top). Use the employer match calculator and Section 415 combined-limit tool to see headroom.
How much per paycheck to max out a 401(k) in 2026?
For the $24,500 base limit on 26 biweekly paychecks, defer $942.31 per pay. On 24 semi-monthly pays, use $1,020.83; on 12 monthly pays, $2,041.67. Age 50+ ($32,500 total) is $1,250.00 biweekly; ages 60–63 ($35,750) is $1,375.00 biweekly.
What happens if I over-contribute to my 401(k) in 2026?
Excess deferrals above the IRS cap must be corrected, typically by April 15 of the following year, or they can be taxed twice. Most recordkeepers pause deferrals when you hit the cap, but two jobs or late plan changes can still cause overages—track YTD deferrals on every pay stub.
Can I contribute to a 401(k) and an IRA in 2026?
Yes. The $24,500 401(k) deferral limit is separate from the $7,000 IRA limit ($8,000 at 50+). IRA deductibility or Roth eligibility may phase out by income, but the accounts do not share the same dollar cap.
How We Reviewed the 2026 Limits Page
Methodology
- Checked the 2026 contribution figures against IRS Retirement Topics, Notice 2025-67, and the SECURE 2.0 provisions cited on this page.
- Separated employee deferral limits, age-based catch-up tiers, and Section 415 totals so readers can see which cap controls which decision.
- Built age-band, per-paycheck, and late-start pacing tables from published IRS caps (original arithmetic, not third-party roundups).
- Linked the legal ceilings back to calculators that convert annual caps into paycheck math, match interaction, and long-term balance impact.
This Page's Original Judgment
- The most important limit question is usually not the legal maximum itself, but whether the worker's payroll pattern will cause them to miss employer match or misjudge take-home pay.
- For practical planning, the contribution-limit page is most useful when it shows both the IRS ceilings and the pacing implications of hitting them too early.
2026 Update Record
- Reconfirmed the 2026 base deferral, standard catch-up, super catch-up, Section 415 total, and compensation-limit figures used throughout the page.
- Added search-intent framing, age-band summary, per-paycheck tables, and mid-year pacing guidance (May 2026 refresh).
- Expanded FAQs to cover match interaction, over-contribution risk, and 401(k) + IRA stacking.
Sources & References
Primary: IRS Retirement Topics — 401(k) Contribution Limits. Secondary: IRS Notice 2025-67, SECURE 2.0 Act of 2022. Last verified by David Jones.
How we document this page (E-E-A-T)
Experience. Written for U.S. workers reading real pay stubs and plan portals—not for abstract theory.
Expertise. Published by David Jones, who maintains calculator methodology on 401lcalculator.com. Numeric limits align with our 2026 limits page (IRS Notice 2025-67).
Trustworthiness. Educational projections only. Calculations run locally in your browser. Report a correction with a primary source link.
Further Reading
- Reviewed by David Jones
- Limits Updated for 2026 IRS contribution caps
- Formulas Verified quarterly
2026 Limits Reference — Review Notes
- I refresh this page whenever IRS notices change so every calculator on the site shares the same deferral and catch-up ceilings.
- Workers usually arrive with one of four questions: the headline dollar cap, catch-up by age, whether match counts, or how much per paycheck to max out—the tables below map to each.
- Paycheck pacing numbers are original arithmetic from published IRS caps (not copied from plan provider blogs).