2026 401(k) Contribution Limits
For 2026, the standard employee 401(k) contribution limit is $24,500. Workers aged 50 and older may be able to contribute more through catch-up contributions.
Use this guide to understand the 2026 limits, catch-up rules, employer match treatment, and how 401(k) contributions can affect your paycheck and salary comparisons.
2026 401(k) Contribution Limits at a Glance
The main employee contribution limit for 401(k) plans increased to $24,500 for 2026. Catch-up contributions may allow older workers to contribute more.
Source: IRS 2026 retirement contribution limits and IRS COLA limits table.
2026 401(k) Limits Table
These are the main 2026 limits most employees need to know when planning 401(k) contributions.
| Limit Type | 2026 Amount | Who It Applies To | What It Means |
|---|---|---|---|
| Employee elective deferral | $24,500 | Most employees contributing to a 401(k) | This is the main amount an employee can defer from pay into a 401(k), not including catch-up contributions. |
| Regular catch-up contribution | $8,000 | Employees aged 50 and older | This can increase the total employee contribution limit to $32,500 for eligible workers. |
| Higher catch-up contribution | $11,250 | Employees aged 60, 61, 62, or 63 | This can increase the total employee contribution limit to $35,750 for eligible workers in those ages. |
| Defined contribution annual additions limit | $72,000 | Employee and employer contributions combined | This limit generally includes employee deferrals, employer matching contributions, employer nonelective contributions, and forfeiture allocations. Catch-up contributions are treated separately. |
| Annual compensation limit | $360,000 | Plan compensation calculations | This is the maximum compensation amount considered for certain retirement plan purposes. |
Source: IRS retirement plan COLA limits.
How Much Can You Put Into a 401(k) in 2026?
If you are under age 50, the basic employee contribution limit is $24,500 for 2026. This is often called the elective deferral limit.
If you are age 50 or older, you may be able to make catch-up contributions. For most eligible workers aged 50 and older, the 2026 catch-up limit is $8,000, bringing the total employee contribution limit to $32,500.
For workers aged 60, 61, 62, or 63, a higher catch-up contribution limit applies. For 2026, that higher catch-up amount is $11,250, bringing the total employee contribution limit to $35,750.
Quick rule of thumb
For 2026, the headline 401(k) employee limit is $24,500. If you qualify for catch-up contributions, your personal limit may be higher.
Simple 2026 401(k) Limit Examples
These examples show the maximum employee contribution amounts before considering employer matching or other plan-specific rules.
Age 35
Standard limit: $24,500
Catch-up: Not eligible
Total employee limit: $24,500
Age 55
Standard limit: $24,500
Catch-up: $8,000
Total employee limit: $32,500
Age 62
Standard limit: $24,500
Higher catch-up: $11,250
Total employee limit: $35,750
Does Employer Match Count Toward the 401(k) Limit?
Employer matching contributions do not usually reduce the standard employee elective deferral limit. In other words, an employer match does not normally reduce the $24,500 amount you can contribute from your own pay in 2026.
However, employer contributions do count toward the broader defined contribution annual additions limit. For 2026, that annual additions limit is $72,000 before catch-up contribution treatment.
Employee limit
The $24,500 limit applies to the amount you elect to defer from your own pay, before catch-up contributions.
Combined annual additions limit
The $72,000 limit generally includes employee deferrals, employer matching contributions, employer nonelective contributions, and certain other additions.
Source: IRS 401(k) and profit-sharing plan contribution limits.
Traditional 401(k) vs Roth 401(k)
Many 401(k) plans allow traditional pre-tax contributions, Roth after-tax contributions, or a mix of both. The same employee contribution limit generally applies across traditional and Roth 401(k) contributions combined.
Traditional 401(k)
Traditional 401(k) contributions are usually made before federal income tax, which can reduce taxable wages now. Withdrawals in retirement are generally taxable.
Roth 401(k)
Roth 401(k) contributions are made after tax, so they do not usually reduce current taxable wages in the same way. Qualified withdrawals in retirement may be tax-free.
Watch the catch-up rules
SECURE 2.0 introduced Roth treatment rules for some catch-up contributions by higher earners. Your plan provider, payroll department, or tax professional can confirm how this applies to your situation.
How 401(k) Contributions Affect Your Paycheck
A traditional pre-tax 401(k) contribution can reduce the wages used for federal income tax withholding, although Social Security and Medicare tax treatment can differ. Roth 401(k) contributions are made after tax and usually affect your paycheck differently.
The easiest way to estimate the effect is to enter your pay, filing status, state, and contribution percentage into a calculator.
Comparing job offers with different 401(k) options?
If you are comparing two salaries or job offers, use the Salary Comparison Calculator to estimate the take-home pay difference after taxes and 401(k) contributions. Employer match, vesting rules, and plan quality should still be compared separately.
Useful Calculators and Guides
Use these tools and guides to connect 401(k) limits with paycheck estimates, take-home pay, and salary comparisons.
401(k) Calculator
Estimate how changing your 401(k) contribution may affect your paycheck and longer-term retirement savings.
Use the 401(k) Calculator →Paycheck Calculator
Estimate take-home pay after federal income tax, state income tax, Social Security, Medicare, and deductions.
Use the Paycheck Calculator →Salary Comparison Calculator
Compare two salaries, pay rises, or job offers side by side and estimate the difference after tax and 401(k) contributions.
Use the Salary Comparison Calculator →2026 401(k) Contribution Limit FAQs
Quick answers to common questions about 401(k) contribution limits, catch-up contributions, and paycheck impact.
What is the 401(k) contribution limit for 2026?
For 2026, the standard employee 401(k) contribution limit is $24,500. This does not include catch-up contributions for eligible older workers.
What is the 401(k) catch-up contribution limit for 2026?
The regular catch-up contribution limit for employees aged 50 and older is $8,000 for 2026, bringing the total employee contribution limit to $32,500.
What is the higher catch-up limit for ages 60 to 63?
For eligible workers aged 60, 61, 62, or 63, the higher 2026 catch-up contribution limit is $11,250. That can bring the total employee contribution limit to $35,750.
Does my employer match count against my $24,500 limit?
Employer matching contributions generally do not reduce your employee elective deferral limit. However, employer contributions count toward the broader annual additions limit.
Can I contribute $24,500 to a traditional 401(k) and another $24,500 to a Roth 401(k)?
No. The employee elective deferral limit generally applies to traditional and Roth 401(k) contributions combined, not separately.
Can a 401(k) contribution reduce my paycheck?
Yes. Any 401(k) contribution reduces the amount of pay you receive now because money is being contributed to the plan. Traditional and Roth contributions can affect taxes differently.
Should I compare 401(k) match when looking at job offers?
Yes. A stronger employer match can add real value to a job offer, but the match rules, vesting schedule, and plan options matter too. Use the salary comparison calculator for take-home pay, then compare employer match value separately.
Does a 401(k) contribution affect salary comparison?
Yes. A 401(k) contribution can change estimated take-home pay, especially if it is pre-tax. The salary comparison calculator can include 401(k) contributions when comparing two salaries, pay rises, or job offers.
Important Note
This page is for general information and calculator support. Retirement plan rules can vary depending on your employer, plan design, age, income, payroll setup, and contribution type. For exact tax, retirement, or investment advice, speak to a qualified professional.