Start with your age and the right limit
Your employee limit
Pre-tax and Roth elective deferrals share one personal ceiling. Use age on December 31, 2027; ages 60–63 use the enhanced catch-up, not both catch-up tiers.
The plan additions limit
Regular employee deferrals + employer money + voluntary after-tax additions count toward the confirmed $75,000 ceiling (also subject to compensation). Eligible catch-ups sit outside it.
More than one plan?
Track personal deferrals across employers. Governmental 457(b) deferrals have a separate ceiling; overall-addition aggregation and plan rules require a separate check.
| Age at year-end | Base deferral | Catch-up allowance | Employee total |
|---|---|---|---|
| Under 50 | $25,500 | $0 | $25,500 |
| 50–59 or 64+ | $25,500 | $8,500 | $34,000 |
| 60–63 | $25,500 | $11,750 | $37,250 |
The IRS limits are confirmed. Before changing payroll, check your plan's limits, compensation, age eligibility and deferrals made through other employers.
Employee Contribution Limits (Confirmed)
| Age Group | 2027 Confirmed Limit | 2026 Confirmed | Statutory Provision |
|---|---|---|---|
| Under age 50 | $25,500 | $24,500 | IRC § 402(g) basic deferral limit |
| Age 50–59 or 64+ | $34,000 | $32,500 | Includes $8,500 standard age-50 catch-up |
| Age 60–63 (Super Catch-Up) | $37,250 | $35,750 | SECURE 2.0 § 109 enhanced catch-up |
Total Annual Addition Limits — 415(c) Limit (Confirmed)
| Category | 2027 Confirmed | 2026 Confirmed | Scope |
|---|---|---|---|
| Total additions (employee + employer, under 50) | $75,000 | $72,000 | Includes deferrals, matches, profit-sharing & after-tax |
| Total including ordinary catch-up (ages 50–59 or 64+) | $83,500 | $80,000 | Includes § 415(c) limit plus § 414(v) catch-up |
| Total including enhanced catch-up (ages 60–63) | $86,750 | $83,250 | Includes § 415(c) limit plus enhanced § 414(v) catch-up |
| Compensation limit for calculation | $375,000 | $360,000 | Compensation cap for applicable plan contribution formulas; the plan defines its match |
Model 401(k) growth and matching with our calculator. Its caps currently use confirmed 2026 rules; this page provides confirmed 2027 reference limits.
Open Calculator (2026 Limits) →Saver’s Match: up to $1,000 added to retirement savings
Starting with 2027 contributions, eligible savers can receive a federal match worth up to 50% of qualifying traditional or Roth IRA and employer-plan contributions, capped at $1,000 per person. Claim it on the 2027 federal return filed in 2028 using Form 8880-A; it replaces the Saver’s Credit.
| Filing status | Full match up to | Partial match | No match from |
|---|---|---|---|
| Married Filing Jointly / qualifying surviving spouse | $41,000 | $41,001–$70,999 | $71,000 |
| Head of Household | $30,750 | $30,751–$53,249 | $53,250 |
| Single / Married Filing Separately | $20,500 | $20,501–$35,499 | $35,500 |
Source: IRS Saver’s Match guidance.
What Changed From 2026: Side-by-Side Summary
The table below summarizes confirmed 2027 401(k) contribution ceilings alongside confirmed 2026 thresholds under IRS Notice 2025-67.
| Plan Provision / Limit | 2026 Confirmed | 2027 Confirmed | Change |
|---|---|---|---|
| Employee Elective Deferral (Under 50) | $24,500 | $25,500 | +$1,000 (+4.1%) |
| Standard Catch-Up (Age 50–59 & 64+) | $8,000 | $8,500 | +$500 (+6.3%) |
| Combined Employee Deferral (Age 50–59 & 64+) | $32,500 | $34,000 | +$1,500 (+4.6%) |
| Super Catch-Up Total (Ages 60–63) | $35,750 | $37,250 | +$1,500 (+4.2%) |
| Total Plan Additions § 415(c) (Under 50) | $72,000 | $75,000 | +$3,000 (+4.2%) |
| Total Including Ordinary Catch-Up (Ages 50–59 or 64+) | $80,000 | $83,500 | +$3,500 (+4.4%) |
| Annual Compensation Limit § 401(a)(17) | $360,000 | $375,000 | +$15,000 (+4.2%) |
2026 vs 2027 401(k) Limits Comparison
| Metric | 2026 | 2027 Confirmed |
|---|---|---|
| Base Deferral | $24,500 | $25,500 |
| Catch-Up (50+) | $8,000 | $8,500 |
| Super Catch-Up Add-On (60-63) | $11,250 | $11,750 |
| Total Limit § 415(c) | $72,000 | $75,000 |
Worked Example: Maxing Out Employee Deferral + Employer Match
Consider Jordan, a 42-year-old employee earning $160,000 per year in 2027 whose employer offers a 50% match on the first 6% of salary:
- Calculate Employee Deferral: Jordan chooses pre-tax deferrals, spread evenly across the year, and elects to max out the confirmed 2027 elective deferral limit:
Employee Deferral = $25,500. - Calculate Employer Match: Employer matches 50% on salary up to 6% ($9,600 contributed by employee gets matched at 50%):
Employer Match = $160,000 × 6% × 50% = $4,800. - Total Combined Funding: Sum the employee and employer contributions:
$25,500 (Employee) + $4,800 (Employer) = $30,300 total. - Check Against § 415(c) Ceiling: Total contributions ($30,300) are well within the confirmed $75,000 overall limit.
- Optional Mega Backdoor Roth Headroom: If Jordan's plan supports voluntary after-tax contributions and in-service Roth rollovers, the arithmetic headroom in this scenario, before plan-specific restrictions and testing, is:
$75,000 – $30,300 = $44,700 in after-tax dollars.
Result: Jordan shields $25,500 from current-year taxable income, receives $4,800 in free employer matching, and builds significant tax-advantaged retirement wealth.
Who This Affects — and Who It Doesn't
- Corporate Employees (401k / 403b / TSP): Deferral ceilings expand to $25,500, shielding more income from top tax brackets.
- Workers Ages 60–63: Super catch-up allows up to $37,250 in annual employee contributions.
- High Earners Age 50+: Mandatory SECURE 2.0 Roth catch-up applies to age 50+ catch-up dollars.
- Solo 401(k) Small Business Owners: Expanded § 415(c) cap ($75,000) permits higher combined employer contributions.
- IRA & Roth IRA Savers: Separate confirmed $7,500 IRA limit operates independently of employer plan limits.
- SIMPLE IRA Participants: SIMPLE 401(k) / SIMPLE IRAs have separate limits. The general 2027 deferral limit is $17,500; certain eligible SIMPLE plans allow $19,100. Separate SIMPLE catch-up rules apply.
- Non-Qualified Deferred Comp (NQDC): Subject to IRC § 409A rather than § 401(k) statutory caps.
- 2026 Plan Year Payrolls: Paychecks issued in calendar year 2026 remain governed by 2026 401(k) Limits.
Budget $25,500 across your paychecks
| Checks | First checks | Last check | Annual total |
|---|---|---|---|
| 24 | 23 × $1,062.50 | $1,062.50 | $25,500.00 |
| 26 | 25 × $980.76 | $981.00 | $25,500.00 |
| 27 | 26 × $944.44 | $944.56 | $25,500.00 |
This is a planning illustration, not a payroll election. Subtract deferrals already made, confirm actual remaining checks, your applicable limit, per-paycheck matching and any true-up. A plan may use a different rounding policy.
2027 401(k) Tax Planning Strategies
1. Adjust Paycheck Withholding Early: Divide the confirmed $25,500 limit by your actual 2027 pay dates: about $980.77 across 26 checks, with the final deduction adjusted to the annual cap. Some biweekly schedules have 27 checks. Check per-paycheck matching and any year-end true-up before front-loading contributions.
2. Check the Roth Catch-Up Wage Test: For 2027 contributions, more than $155,000 of 2026 FICA wages from the sponsoring employer triggers the Roth requirement for applicable catch-up contributions. This is not household income or Roth IRA MAGI. Confirm the wage record, applicable rules and payroll treatment with the plan.
3. Maximize Mega Backdoor Roth: If your plan allows voluntary after-tax contributions, take advantage of the expanded $75,000 415(c) limit to roll non-deductible after-tax contributions directly into a Roth 401(k) or Roth IRA.
Official 2027 Limits and Plan-Year Rules
Official annual adjustment: IRS Notice 2026-66, released November 12, 2026, sets the 2027 employee, catch-up, annual-addition and compensation limits. Each provision has its own statutory indexing and rounding rules; a single inflation multiplier is not a substitute for the published amounts.
Plan-year vs calendar-year accounting: Most 401(k) plans operate on the calendar year, so the limit that applies to deferrals from your January–December 2027 paychecks is the 2027 limit, regardless of when the IRS publishes it. A fiscal plan year does not prorate your personal calendar-year elective-deferral limit. The plan's limitation year and testing rules can separately govern employer additions and compliance.
SECURE 2.0 super catch-up persists into 2027: The age 60–63 super catch-up enacted under SECURE 2.0 § 109 is permanent law, not a one-year provision. For 2027, its $11,750 allowance replaces the ordinary $8,500 catch-up for eligible participants in that four-year age window; the two allowances are not added together.
Sources: IRS Notice 2026-66 (2027 limits); IRS Notice 2025-67 (2026 comparison); IRC 414(v) (catch-ups); and IRS Notice 2024-2 (Roth employer-contribution reporting).
Frequently Asked Questions
What are the confirmed 2027 401(k) contribution limits?
The confirmed 2027 limits provide a $25,500 base deferral, a $34,000 total including the ordinary age-50 catch-up for ages 50-59 or 64+, and a $37,250 total including the $11,750 enhanced catch-up for ages 60-63. The enhanced catch-up is an additional amount, not the total deferral limit.
What is the 401(k) super catch-up for ages 60-63?
Workers who attain age 60, 61, 62 or 63 during 2027 may make an enhanced $11,750 catch-up, for a $37,250 employee total including the $25,500 base. This replaces, rather than supplements, the $8,500 ordinary catch-up. The IRS separately indexes this allowance; it is not 150% of the current year's ordinary catch-up.
Do Roth 401(k) contributions count toward the same 2027 limit?
Yes. Roth 401(k) and traditional pre-tax 401(k) contributions share a single combined annual limit under IRC § 402(g). You can split your contributions between both account types, but the total cannot exceed $25,500 (plus applicable catch-up).
What is the Saver’s Match for 2027 401(k) contributions?
Eligible 2027 contributions can earn a federal match of up to 50%, limited to $1,000 per person, claimed when filing the 2027 return in 2028. This program has its own MAGI definition, including add-backs for pre-tax retirement contributions; do not reuse Roth IRA MAGI. Age, student, dependent and residency rules also apply. See the IRS Saver’s Match guidance.
When were official 2027 401(k) limits announced?
The IRS announced the final amounts on November 12, 2026, in IRS Notice 2026-66. They apply to 2027 contributions; the prior-year comparison remains labeled 2026.
What is the confirmed 2027 IRC § 415(c) total addition limit?
The 2027 § 415(c) annual-addition limit is confirmed at $75,000 (also limited to 100% of compensation) and covers regular employee deferrals, employer contributions, and voluntary after-tax contributions. Eligible § 414(v) catch-ups sit outside that limit: the combined ceiling is $83,500 at ages 50–59 or 64+, or $86,750 at ages 60–63.
What is the confirmed 2027 compensation limit under IRC § 401(a)(17)?
The maximum compensation that can be factored into employer match and contribution formulas in 2027 is confirmed at $375,000, up from the confirmed 2026 limit of $360,000.
Are employer matching contributions counted toward the $25,500 employee limit?
No. Employer matching and nonelective profit-sharing contributions do not count toward your personal $25,500 elective deferral limit under § 402(g). They only count toward the overall § 415(c) total addition ceiling ($75,000 confirmed).
What is the mandatory Roth catch-up rule for high earners under SECURE 2.0?
Beginning in 2026, certain higher earners must make catch-up contributions as Roth. For 2026 contributions, the test is more than $150,000 of 2025 FICA wages from the plan sponsor. For 2027 contributions, the threshold is more than $155,000 of 2026 FICA wages from the sponsoring employer. This is an employer-specific wage test, not a household-income or MAGI test.
Can I max out both a 401(k) and a 457(b) in 2027?
Yes. Governmental 457(b) plans have a separate elective deferral limit under IRC § 457(e)(15). Eligible employees (such as municipal or state government workers) can contribute the full $25,500 to a 401(k)/403(b) and an additional $25,500 to a 457(b) in the same year.
Can self-employed individuals use the full 415(c) limit with a Solo 401(k)?
Yes. A Solo 401(k) allows small business owners and sole proprietors to contribute as both employee (up to $25,500 deferral) and employer (up to 20%–25% of net adjusted earnings), reaching up to the full confirmed $75,000 limit (or $83,500 at ages 50–59 or 64+, and $86,750 at ages 60–63, if eligible for catch-ups).
How does the Mega Backdoor Roth strategy utilize the 2027 limits?
If your 401(k) plan permits voluntary after-tax contributions (distinct from Roth deferrals) and in-service distributions, you can fund the gap between your $25,500 employee deferral plus employer match up to the $75,000 limit in after-tax dollars and may arrange a permitted conversion or rollover. Plan terms, testing, compensation, timing, and taxation of earnings can reduce or change what is actually possible.
Do 403(b) and Thrift Savings Plan (TSP) accounts share the same limits?
The basic elective-deferral and age-based catch-up limits generally also apply to 403(b) plans and the Thrift Savings Plan. The confirmed 2027 limits are $25,500 base, $34,000 total with ordinary catch-up for ages 50-59 or 64+, and $37,250 total with enhanced catch-up for ages 60-63. Special 403(b) service catch-ups and coordination rules can change an individual limit.
What happens if I change employers mid-year and overcontribute across two 401(k) plans?
The $25,500 elective deferral limit applies per taxpayer across all employers combined. If you overcontribute across two different plans, the corrective distribution of excess deferrals plus earnings must be completed by April 15, 2028 to avoid double taxation. Notify a plan administrator promptly; plans can impose an earlier notification deadline. This correction deadline is separate from the individual tax-return filing deadline.
Can employers make match contributions directly into a Roth 401(k) in 2027?
Yes. Under SECURE 2.0, employers may offer employees the option to receive fully vested employer matching or profit-sharing contributions as Roth (after-tax) contributions, which are included in gross income for the year allocated and reported on Form 1099-R. They are not treated as wages subject to federal income-tax withholding or FICA; estimated tax payments may be needed.
What is the difference between calendar-year and fiscal plan-year limits?
Employee elective deferrals are always tracked on a calendar-year tax basis (January 1 through December 31, 2027). However, employer profit-sharing additions and compliance testing follow the employer's specific plan year.
What is the penalty for early withdrawal from a 401(k) in 2027?
Early non-qualified withdrawals before age 59½ generally trigger a 10% IRS early distribution penalty in addition to ordinary income taxes, unless a statutory exception applies (such as separation from service at age 55+, qualified birth/adoption, or disaster relief).
Model retirement growth and employer matching with our calculator. Its contribution caps currently use confirmed 2026 rules; use this page for the confirmed 2027 reference limits.
Launch Calculator (2026 Limits) →Explore All 2027 Reference Hubs
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 |
| Status | Projection |
| Source as of | 2026-09-07 |
| Last reviewed | 2026-09-07 |
| Last verified | 2026-09-07 |
| Next review date | 2026-11-15 |
| Expected release | IRS retirement plan limits: October–November 2026 |
| Projection method | The displayed contribution limits are illustrative planning scenarios based on 2026 IRS limits, not a statutory forecast. Retirement-plan indexing uses CPI-U and July–September averages. The 2027 indexed Roth catch-up wage threshold remains pending; the unindexed $145,000 statutory base is not the operational threshold. |
| Data effective date | 2027-01-01 |
Methodology
The displayed contribution limits are illustrative planning scenarios based on 2026 IRS limits, not a statutory forecast. Retirement-plan indexing uses CPI-U and July–September averages. The 2027 indexed Roth catch-up wage threshold remains pending; the unindexed $145,000 statutory base is not the operational threshold.
Assumptions
- This is a reference article with fixed worked examples. Assumptions are stated beside each example; the page does not collect or verify personal financial inputs.
- Agency estimates and editorial scenarios are labeled separately from confirmed rules and must not be treated as final 2027 filing amounts.
- Linked calculators may support a different tax year; their displayed year and assumptions control their results.
Limitations
- The examples do not determine an individual’s final liability, benefit, eligibility or optimal financial decision. State rules and personal circumstances may change the result.
- Check the current primary-source release and applicable year before making a contribution, filing a return, or changing benefits.
Sources
- 2026 retirement limits — Notice 2025-67, Internal Revenue Service
- Catch-up contribution rules, Internal Revenue Service
- SECURE 2.0 employer Roth contribution guidance, Internal Revenue Service
- Saver’s Match, Internal Revenue Service
Professional guidance: 2027 401(k) Contribution Limits (Projected) 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.