401(k) Contribution Limits for 2026: Employee, Catch-Up and Total Limits

The 2026 IRS limits for 401(k), 403(b), 457 and TSP plans: $24,500 employee deferral, $8,000 catch-up, $11,250 for ages 60–63, and the $72,000 total limit.

By the Dayob Editorial Team · Updated · 2 min read

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Each year the IRS adjusts retirement plan limits for inflation. In November 2025 it announced the limits for 2026. They apply to 401(k), 403(b) and most governmental 457 plans, as well as the federal Thrift Savings Plan.

2026 limits at a glance

Limit20252026
Employee elective deferral$23,500$24,500
Catch-up, age 50 and over$7,500$8,000
Higher catch-up, ages 60–63$11,250$11,250
Total employee + employer additions$70,000$72,000
Compensation limit for contributions$350,000$360,000

What you can contribute in 2026

  • Under 50: up to $24,500.
  • 50–59 or 64 and older: up to $32,500 ($24,500 + $8,000).
  • 60–63: up to $35,750 ($24,500 + $11,250).

The employee limit is shared between traditional and Roth contributions, and across all 401(k)-type plans you participate in during the year, even with different employers.

Monthly and per-paycheck amounts

To reach $24,500 evenly over the year:

  • Monthly: $2,041.67
  • Biweekly (26 paychecks): $942.31
  • Semimonthly (24 paychecks): $1,020.83

As a percentage of pay, $24,500 is 35% of a $70,000 salary or about 16% of $150,000. The 401(k) calculator caps contributions at these limits when the option is on.

The total additions limit

The $72,000 limit covers everything going into your account from all sources for the year: your deferrals, employer matches, profit-sharing and any after-tax contributions. Catch-up contributions are allowed on top of it.

Roth catch-up rule for higher earners

From 2026, employees aged 50 and over whose FICA wages from the employer exceeded $150,000 in the prior year must make any catch-up contributions on a Roth (after-tax) basis. See catch-up contributions explained.

IRA limits for comparison

The 2026 IRA contribution limit is $7,500, with an additional $1,100 catch-up for those 50 and over. IRA and 401(k) limits are separate, so you can contribute to both, subject to income rules for IRA deductions and Roth eligibility.

If you contribute too much

Excess deferrals, most often from changing jobs mid-year and contributing to two plans, should be reported to a plan by the deadline so it can return the excess and earnings. Otherwise the excess can be taxed twice. Keep track of year-to-date contributions when you switch employers.

Source: IRS announcement of 2026 limits. This is general information, not tax advice.

Further reading from official sources

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