Employee Contribution Limits
| Age Group | Max Employee Deferral | Catch-Up Amount |
|---|---|---|
| Under age 50 | $24,500 | — |
| Age 50–59 or 64+ | $32,500 | $8,000 |
| Age 60–63 (Super Catch-Up) | $35,750 | $11,250 |
Total Annual Addition Limits (415 Limit)
| Category | Limit |
|---|---|
| Total additions (employee + employer, under 50) | $72,000 |
| Total additions (employee + employer, 50+) | $80,000 |
| Compensation limit for calculation | $360,000 |
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Open 401(k) Calculator →Key Changes for 2026
Super Catch-Up (Ages 60–63): Starting in 2026, individuals aged 60 through 63 can contribute up to $35,750 — $11,250 more than the standard limit. This is higher than the regular catch-up amount for those 50+.
Roth 401(k): All employer plans must now offer a Roth option. Roth contributions grow tax-free and have no required minimum distributions (RMDs) starting in 2026.
How the 401(k) Deferral Limit Works in 2026
What counts toward the $24,500 deferral cap: The 402(g) employee elective-deferral limit covers pre-tax 401(k) contributions and Roth 401(k) contributions combined. Employer matching dollars, profit-sharing contributions, and after-tax (non-Roth) contributions do NOT count against this $24,500 ceiling. Source: IRS Rev. Proc. announcing 2026 cost-of-living adjustments.
The 415(c) total annual addition limit ($72,000 / $80,000): This is the ceiling on employee deferrals plus employer contributions plus after-tax (non-Roth) contributions combined. Plans that allow after-tax contributions and in-plan Roth conversions enable the "mega backdoor Roth" — funneling additional dollars into Roth tax treatment up to the 415(c) limit minus prior contributions.
Plan compensation cap ($360,000) and HCE testing: The 401(a)(17) compensation limit caps the salary base used for percentage-of-pay calculations (e.g., a 6% employer match). Combined with the highly-compensated-employee threshold, this drives ADP/ACP nondiscrimination testing every plan year. Confirm plan-specific rules with the recordkeeper before maxing late-year contributions.
Source: IRS Notice 2025-67 (2026 contribution and catch-up limits under IRC §§ 402(g), 414(v), 415(c), 401(a)(17)).
How this page is reviewed
See methodology, assumptions & sources
| Risk tier | YMYL |
|---|---|
| Author | Calculover Editorial Team Finance and legal education |
| Editorial owner | Calculover Investing & Retirement Desk Investment planning methodology owner |
| Reviewer | Calculover Editorial Review Source and limitation review |
| Last reviewed | 2026-07-31 |
| Last verified | 2026-07-31 |
| Data effective date | 2026-01-01 |
Methodology
2026 401(k) Contribution Limits & Catch-Up Rules projects retirement balances, income, contribution limits, or withdrawal amounts from user-entered savings, return, inflation, age, and tax assumptions, using source-linked annual limits where relevant.
Assumptions
- 2026 401(k) Contribution Limits & Catch-Up Rules relies on the values the user enters and does not independently verify income, balances, legal status, policy terms, or market quotes.
- Return, inflation, contribution, withdrawal, tax, and benefit assumptions remain constant unless the user changes them.
- Employer plan rules, IRS limits, Social Security rules, market returns, and sequence-of-return risk can materially change outcomes.
Limitations
- 2026 401(k) Contribution Limits & Catch-Up Rules does not provide investment, tax, Social Security, ERISA, or fiduciary advice and does not guarantee future balances or income.
- Market volatility, inflation, contribution limits, plan rules, taxes, fees, and withdrawal timing can materially change retirement outcomes.
Sources
- 401(k) and Profit-Sharing Plan Contribution Limits, Internal Revenue Service
- IRA Contribution Limits, Internal Revenue Service
- Retirement Planner, Social Security Administration
Professional guidance: 2026 401(k) Contribution Limits & Catch-Up Rules is for retirement education only and is not investment, tax, legal, ERISA, or fiduciary advice. Review decisions with a qualified financial, tax, or plan professional.