The IRS announced the 2026 401(k) contribution limits in Notice 2025-67. The employee deferral cap rises by $1,000 to $24,500, and the catch-up contribution for participants aged 50 and over rises by $500 to $8,000. A second, higher catch-up created by the SECURE 2.0 Act applies only to workers aged 60, 61, 62, and 63: their catch-up stays at $11,250, the same as 2025. The combined effect is meaningful — a 60-year-old can now defer $35,750 per year into a workplace retirement plan, the highest figure in program history.
See what these limits do for your retirement
Project your 401(k) balance at retirement using your contribution rate, employer match, and expected return.
Open Retirement Calculator →2026 vs 2025 — What Changed
| Limit | 2025 | 2026 | Change |
|---|---|---|---|
| 401(k)/403(b)/457(b)/TSP employee deferral | $23,500 | $24,500 | +$1,000 |
| Age 50+ catch-up | $7,500 | $8,000 | +$500 |
| Ages 60–63 super catch-up | $11,250 | $11,250 | unchanged |
| Total combined limit, Section 415(c) | $70,000 | $72,000 | +$2,000 |
| Annual compensation cap (Section 401(a)(17)) | $350,000 | $360,000 | +$10,000 |
| Highly compensated employee threshold | $160,000 | $160,000 | unchanged |
| Traditional & Roth IRA contribution | $7,000 | $7,500 | +$500 |
| IRA age 50+ catch-up | $1,000 | $1,100 | +$100 |
Source: IRS Notice 2025-67, published November 2025.
Maximum Contribution by Age in 2026
The total a worker can defer into their own 401(k) depends entirely on age. This is the maximum employee contribution before any employer match.
| Your Age in 2026 | Base Deferral | Catch-Up | Your Max |
|---|---|---|---|
| Under 50 | $24,500 | — | $24,500 |
| 50–59 | $24,500 | $8,000 | $32,500 |
| 60–63 (SECURE 2.0 super catch-up) | $24,500 | $11,250 | $35,750 |
| 64+ | $24,500 | $8,000 | $32,500 |
Eligibility for the super catch-up runs through the end of the year you turn 63. Some plan sponsors must amend their plan documents to permit it — check with your HR department if your plan does not yet allow the higher amount.
Roth Catch-Up Mandate for High Earners
SECURE 2.0 also requires that catch-up contributions be made on a Roth (post-tax) basis for workers whose prior-year FICA wages from the same employer exceeded $145,000 (indexed; the figure for 2026 contribution-year purposes follows the 2025 wage threshold). This rule, originally scheduled for 2024, was delayed to 2026 by IRS Notice 2023-62.
Practical impact: a 55-year-old earning $200,000 cannot deposit their $8,000 catch-up as pre-tax — it must go in as Roth. The base $24,500 can still be pre-tax. Workers below the wage threshold are unaffected and may still choose pre-tax or Roth on their catch-up.
Employer Match and the $72,000 Combined Cap
Section 415(c) limits the total of all annual contributions to a defined-contribution plan — employee, employer match, profit sharing, and after-tax voluntary — to $72,000 in 2026. Including the standard catch-up the cap is $80,000; including the super catch-up it is $83,250.
This cap matters most for two groups:
- Mega-backdoor Roth users — workers whose plan permits after-tax voluntary contributions can fill the space between their elective deferral plus employer match and the $72,000 cap, then convert it to Roth. The available room is highly individual.
- Owner-employees of small businesses — those running a Solo 401(k) can self-elect both employee and employer contributions and often max out the full $72,000 (or higher with catch-up) themselves.
What Maxing Out Actually Looks Like
Hitting $24,500 in 12 months requires about $2,042 per month, or 24.5% of a $100,000 salary. Most plans allow you to set the contribution as either a percentage of pay or a flat dollar amount per pay period. To hit the max with 26 biweekly paychecks, you would set $943 per check.
If your employer matches a percentage of your contributions, front-loading the max in the first half of the year can cost you match dollars — many plans only match contributions made in each individual pay period. Always check your plan's "true-up" provision before front-loading.
See what maxing your 401(k) for the next 20 years could grow to:
Open Retirement Calculator →Frequently Asked Questions
What is the 401(k) contribution limit for 2026?
The 2026 employee deferral limit for 401(k), 403(b), governmental 457(b), and the federal Thrift Savings Plan is $24,500 — up from $23,500 in 2025. This is announced in IRS Notice 2025-67.
How much is the 2026 catch-up contribution for age 50+?
The standard catch-up contribution for participants aged 50 and over is $8,000 in 2026, up from $7,500 in 2025. Combined with the $24,500 deferral limit, a 50+ saver can contribute up to $32,500 to their 401(k) in 2026.
What is the SECURE 2.0 super catch-up for ages 60–63?
SECURE 2.0 created a higher catch-up limit for participants aged 60, 61, 62, and 63. For 2026 this super catch-up remains $11,250 instead of $8,000. A worker aged 60–63 can therefore contribute up to $35,750 in 2026 ($24,500 + $11,250). At age 64 the limit reverts to the standard $8,000 catch-up.
What is the total 401(k) contribution limit including employer match in 2026?
The total annual limit on all employer plus employee contributions under Section 415(c) rises to $72,000 in 2026 (or $80,000 with the standard catch-up; $83,250 with the SECURE 2.0 super catch-up). This is the cap on employer matches, profit sharing, and after-tax voluntary contributions combined.
Did the IRA contribution limit increase for 2026?
Yes. The Traditional and Roth IRA contribution limit increased to $7,500 in 2026, up from $7,000 in 2025. The age 50+ IRA catch-up rose to $1,100 (up from $1,000), making the total IRA limit at 50+ equal to $8,600. The IRA catch-up is now indexed for inflation under SECURE 2.0.
Sources & Further Reading
- IRS Newsroom — 401(k) limit increases to $24,500 for 2026.
- IRS Notice 2025-67 (PDF) — full 2026 retirement plan limits.
- IRS — Retirement topics: Catch-up contributions.
- IRS — 401(k) and profit-sharing contribution limits.
For informational purposes only. Not tax or financial advice. Consult a qualified tax professional for guidance specific to your plan and circumstances.