What is the 2026 401(k) contribution limit?

$24,500 for elective deferrals. This is the IRC Section 402(g)(1) limit, increased from $23,500 in 2025. Source: IRS Notice 2025-67.

What is the 2026 age-50 catch-up contribution?

$8,000. This is added on top of the $24,500 base, so a worker 50 or older can contribute up to $32,500 in 2026 in elective deferrals. Source: IRS Notice 2025-67.

What is the SECURE 2.0 super catch-up for ages 60–63 in 2026?

$11,250. Workers who turn 60, 61, 62, or 63 during 2026 can use this higher catch-up in place of the regular $8,000 catch-up. They cannot stack both. Source: IRS Notice 2025-67; SECURE 2.0 §109.

Do I have to make catch-up contributions as Roth in 2026?

Only if you earned more than $150,000 in FICA wages from the same employer in 2025. Starting January 1, 2026, SECURE 2.0 §603 requires those high-earner catch-up contributions to be made on a Roth (after-tax) basis. Workers under that wage threshold can still choose pre-tax catch-up. Verify with your plan administrator.

Does the limit include employer match?

No. The $24,500 / $32,500 limits cover only your elective deferrals. Employer match and profit-sharing contribute toward a separate, much higher IRC §415(c) annual additions limit (for 2026, $72,000 base + applicable catch-up).

What if I change jobs mid-year?

Your total elective deferrals across every 401(k) you participate in during 2026 cannot exceed $24,500 (or $32,500 / $35,750 with catch-up). Track contributions to both the old and new employer plans. If you exceed the limit, you have until April 15, 2027 to request a corrective distribution of the excess.

What about Highly Compensated Employees (HCEs)?

HCEs are workers earning above an IRS-set threshold (for 2026 testing, generally $160,000 in 2025 wages). If the plan fails non-discrimination (ADP/ACP) testing, the plan administrator may have to refund some HCE contributions. This does not change your statutory limit, only what the plan actually accepts.

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401(k) Contribution Limits 2026

The IRS publishes 401(k) contribution limits annually. The 2026 numbers were set in IRS Notice 2025-67. Educational only — verify with your plan administrator before relying on anything.

PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.

2026 base limit: $24,500

The IRC §402(g)(1) limit on elective deferrals to a 401(k), 403(b), governmental 457(b), or Thrift Savings Plan is $24,500 for 2026, up from $23,500 in 2025. This is the elective deferral cap before any catch-up.

Age 50+ catch-up: $8,000

Once you turn 50 in calendar year 2026, you can add a catch-up contribution on top of the base limit. The 2026 catch-up under IRC §414(v)(2)(B)(i) is $8,000, up from $7,500 in 2025. Combined ceiling for age 50+ workers in 2026: $32,500.

SECURE 2.0 super catch-up (ages 60–63): $11,250

If you turn 60, 61, 62, or 63 during 2026 and your plan offers it, you can substitute the SECURE 2.0 §109 higher catch-up in place of the regular age-50 catch-up. For 2026 this is $11,250. Combined ceiling for ages 60–63 in 2026: $35,750. You cannot stack the $8,000 catch-up and the $11,250 super catch-up — you pick the one your age makes you eligible for.

NEW for 2026: high-earner Roth-mandatory catch-up

Starting January 1, 2026, SECURE 2.0 §603 requires catch-up contributions to be made as Roth (after-tax) for workers whose FICA wages from the same employer in the prior year exceeded $150,000. If you earned $150,001+ in W-2 wages from your employer in 2025, your 2026 catch-up to that employer's plan cannot be pre-tax. Workers below the threshold can still choose pre-tax catch-up.

Practical effect: high earners no longer get the immediate income-tax deduction on catch-up dollars. They get tax-free withdrawals in retirement instead.

Combined employee + employer limit

Total annual additions (your deferrals + employer match + profit-sharing) to a single 401(k) plan are capped by IRC §415(c). For 2026 this is $72,000 (excluding catch-up), up from $70,000 in 2025. Catch-up amounts are added on top. Most workers never approach this combined limit.

Multiple employers in one year

The §402(g) elective deferral limit is per individual, per year, aggregated across every 401(k), 403(b), and 457(b) plan you participate in. If you change jobs and contribute to two employer plans in 2026, the combined cannot exceed $24,500 (or the applicable catch-up ceiling). Excess deferrals are subject to a 6% excise tax unless distributed by April 15, 2027.

How this affects your paycheck

Pre-tax 401(k) deductions reduce federal-taxable wages and most states' state-taxable wages on each paycheck. They do not reduce FICA wages — you still pay Social Security (6.2% to $184,500) and Medicare (1.45%) on every dollar deferred. Use the Paycheck Calculator to see how raising your 401(k) deferral changes take-home pay.

Sources

IRS Notice 2025-67 (2026 amounts relating to retirement plans and IRAs). IRS News Release: “401(k) limit increases to $24,500 for 2026.” SECURE 2.0 Act of 2022, §109 (super catch-up) and §603 (Roth catch-up for high earners). Verify the current figures at irs.gov before relying on them.

Frequently asked questions

What is the 2026 401(k) contribution limit?: $24,500 for elective deferrals. This is the IRC Section 402(g)(1) limit, increased from $23,500 in 2025. Source: IRS Notice 2025-67.
What is the 2026 age-50 catch-up contribution?: $8,000. This is added on top of the $24,500 base, so a worker 50 or older can contribute up to $32,500 in 2026 in elective deferrals. Source: IRS Notice 2025-67.
What is the SECURE 2.0 super catch-up for ages 60–63 in 2026?: $11,250. Workers who turn 60, 61, 62, or 63 during 2026 can use this higher catch-up in place of the regular $8,000 catch-up. They cannot stack both. Source: IRS Notice 2025-67; SECURE 2.0 §109.
Do I have to make catch-up contributions as Roth in 2026?: Only if you earned more than $150,000 in FICA wages from the same employer in 2025. Starting January 1, 2026, SECURE 2.0 §603 requires those high-earner catch-up contributions to be made on a Roth (after-tax) basis. Workers under that wage threshold can still choose pre-tax catch-up. Verify with your plan administrator.
Does the limit include employer match?: No. The $24,500 / $32,500 limits cover only your elective deferrals. Employer match and profit-sharing contribute toward a separate, much higher IRC §415(c) annual additions limit (for 2026, $72,000 base + applicable catch-up).
What if I change jobs mid-year?: Your total elective deferrals across every 401(k) you participate in during 2026 cannot exceed $24,500 (or $32,500 / $35,750 with catch-up). Track contributions to both the old and new employer plans. If you exceed the limit, you have until April 15, 2027 to request a corrective distribution of the excess.
What about Highly Compensated Employees (HCEs)?: HCEs are workers earning above an IRS-set threshold (for 2026 testing, generally $160,000 in 2025 wages). If the plan fails non-discrimination (ADP/ACP) testing, the plan administrator may have to refund some HCE contributions. This does not change your statutory limit, only what the plan actually accepts.