401(k) contribution limits for 2026

The employee contribution limit for most 401(k) plans is $24,500 in 2026, up from $23,500 in 2025. That is the amount an employee can generally defer from pay across traditional and Roth 401(k) contributions combined.

The number sounds simple until employer matching and catch-up contributions enter the picture. Those amounts follow different limits, and a plan can impose rules that are tighter than the federal maximum.

Use the 401(k) Match Calculator to estimate how a plan's matching formula changes the annual amount going into the account. For a longer-range projection, the Retirement Savings Calculator can test different contribution and return assumptions.

The 2026 limits at a glance

According to the IRS 2026 retirement limit announcement:

  • Employee elective deferral limit: $24,500.
  • General catch-up limit for eligible participants age 50 or older: $8,000.
  • Higher catch-up limit for eligible participants ages 60 through 63: $11,250.
  • Overall defined contribution plan limit: $72,000 before catch-up contributions.

The $24,500 employee limit also applies to most 403(b) plans, governmental 457 plans, and the federal Thrift Savings Plan. Plan details still matter, especially for anyone who changes jobs or participates in more than one workplace plan during the year.

Employee contributions and the overall plan cap are different

The $24,500 figure covers an employee's traditional and Roth salary deferrals. Splitting contributions between the two tax treatments does not create two separate limits. For example, $14,500 directed to a traditional 401(k) and $10,000 directed to a Roth 401(k) would use the full $24,500 employee limit.

Employer matching does not use up that $24,500 employee allowance. It does count toward the larger $72,000 defined contribution plan limit, along with employer nonelective contributions and certain other additions. Catch-up contributions can sit above that overall cap when the participant and plan qualify.

That distinction explains why two workers who both defer $24,500 can finish the year with different total account contributions. One may receive a generous match or profit-sharing contribution; the other may receive little or none.

Catch-up limits depend on age

Someone who is at least 50 by the end of 2026 may generally contribute another $8,000, for a combined employee contribution of $32,500.

SECURE 2.0 created a larger catch-up amount for participants ages 60, 61, 62, or 63. The 2026 amount is $11,250, which can bring the employee total to $35,750 for someone who qualifies.

Age alone does not settle the issue. The plan must allow catch-up contributions, payroll needs enough time to process them, and other plan rules may apply. The IRS maintains a separate catch-up contribution guide for the details.

How much per paycheck reaches $24,500?

The payroll amount depends on pay frequency:

  • 12 monthly paychecks: about $2,041.67 per check.
  • 24 semimonthly paychecks: about $1,020.83 per check.
  • 26 biweekly paychecks: about $942.31 per check.
  • 52 weekly paychecks: about $471.15 per check.

These are planning estimates. Payroll systems usually work with whole cents or a percentage of pay, and bonuses can change the pace.

Front-loading contributions can also affect the employer match. Some plans match each paycheck and do not make a year-end true-up. In that setup, reaching the annual limit too early could mean missing matching contributions on later checks. The summary plan description or benefits office should explain the formula and whether a true-up applies.

What happens with two jobs?

The employee deferral limit generally follows the worker, not each 401(k). A person who contributes through two unrelated employers must track the combined traditional and Roth deferrals.

Suppose the first job receives $15,000 of employee contributions and the second receives $11,000. The combined $26,000 is $1,500 above the standard 2026 limit unless catch-up eligibility applies. Correcting an excess can take coordination with a plan administrator, so checking the year-to-date total before the final payroll is easier than fixing it later.

Employer contributions are more complicated because the overall plan limit is applied under tax rules that can depend on the employers and plan relationships. Anyone with multiple plans, self-employment income, or an individual 401(k) may need a plan administrator or tax professional to review the exact setup.

A raise does not automatically update the contribution rate

A flat contribution percentage may land below the annual maximum, and the gap can change after a raise or bonus. Someone who wants to target a dollar amount can review year-to-date contributions after major pay changes and again early in the fourth quarter.

The employer match deserves its own check. "50% of the first 6%" means something different from "100% of the first 3%, then 50% of the next 2%." The 401(k) Match Calculator handles a simplified formula, but the plan document is the authority.

Contribution limits are only one piece of retirement planning. Investment fees, fund choices, taxes, vesting, and time matter too. The retirement calculator with Social Security guide explains how workplace savings may fit with a later income-gap estimate, and the Economy section collects related retirement and policy explainers.

Bottom line

The main 401(k) employee limit is $24,500 for 2026. Eligible workers age 50 or older may have extra catch-up room, including the larger $11,250 catch-up for ages 60 through 63. Employer matching sits outside the employee deferral limit but usually counts toward the broader $72,000 plan cap.

Check the actual plan rules before changing payroll elections. Match timing, true-up provisions, catch-up availability, and contributions made through another job can all change the calculation.

Educational only. This is not personalized retirement, tax, legal, or investment advice.