The IRS announced the 2026 retirement plan contribution limits in late 2025, and several numbers moved in meaningful ways. The employee deferral limit increased, the catch-up contribution amounts adjusted, and the SECURE 2.0 Act’s super catch-up provision for workers aged 60 to 63 took full effect. If you’re maximizing your retirement savings, or trying to, these are the numbers that govern your plan this year.
The Core 2026 Limits at a Glance
The IRS sets annual contribution limits under Internal Revenue Code Section 402(g) for employee elective deferrals and Section 415 for total annual additions. Both adjust annually for inflation under cost-of-living adjustment (COLA) provisions.
For 2026:
- Employee elective deferral limit (under age 50): $24,500
- Catch-up contribution limit (age 50-59 and 64+): $8,000
- Maximum for age 50+ workers: $32,500
- Super catch-up contribution (ages 60-63, per SECURE 2.0): $11,250
- Maximum for ages 60-63: $35,750
- Total annual additions limit (Section 415): 100% of compensation or $70,000, whichever is less (excluding catch-up contributions)
These limits represent a $1,000 increase in the base deferral limit from the 2025 figure of $23,500. The catch-up went from $7,500 in 2025 to $8,000 in 2026.
The Base Employee Deferral Limit: $24,500
The $24,500 limit applies to all employees under age 50 who participate in a traditional 401(k), safe harbor 401(k), or Roth 401(k) plan. This is the maximum you can redirect from your paycheck on a pre-tax or Roth basis.
The limit is per person, not per plan. If you work for two employers in 2026 and participate in both 401(k) plans, your combined elective deferrals across both plans can’t exceed $24,500. Many employees who change jobs mid-year inadvertently exceed this limit by contributing to both an old and new employer’s plan without coordinating their totals. If you exceed the annual limit, you must notify your plan administrator and request a corrective distribution of the excess by April 15 of the following year.
The limit applies equally to traditional (pre-tax) deferrals and Roth 401(k) deferrals. You can split contributions between traditional and Roth in any proportion you choose, as long as the combined total doesn’t exceed $24,500.
SIMPLE 401(k) plans have a separate, lower limit. The 2026 SIMPLE 401(k) employee deferral limit is $17,000, reflecting the smaller plan structure typically used by small businesses.
Catch-Up Contributions for Ages 50 and Over: $8,000
Workers who are age 50 or older by December 31, 2026 can make additional catch-up contributions on top of the base limit. The 2026 catch-up amount for traditional and safe harbor 401(k) plans is $8,000, up from $7,500 in 2025.
This brings the standard total for 50+ workers to $32,500 per year ($24,500 + $8,000).
The catch-up provision exists to allow workers who are closer to retirement to accelerate their savings accumulation. Someone who started saving seriously at 40 instead of 25 has a meaningful gap to close. Congress built the catch-up mechanism into the tax code to give those workers additional runway.
Catch-up contributions must be permitted by your specific plan. Most plans do allow them, but you should confirm with your plan administrator or check your Summary Plan Description (SPD). If you’re contributing through payroll, your HR department can usually adjust your deferral election to include catch-up amounts.
The SECURE 2.0 Super Catch-Up: $11,250 for Ages 60-63
This is the most significant recent change to 401(k) contribution rules, and many workers in the affected age group don’t know about it yet.
The SECURE 2.0 Act of 2022 created a higher catch-up contribution limit specifically for participants who are ages 60, 61, 62, or 63 at any point during the plan year. Starting in 2025 and continuing in 2026, those workers can make a “super catch-up” contribution of $11,250 instead of the standard $8,000.
For 2026, that means workers in the 60-63 window can contribute:
- $24,500 base deferral
- $11,250 super catch-up
- $35,750 total employee contribution
This provision is specifically targeted at the years immediately before most workers’ peak retirement savings window closes. Ages 60-63 often align with peak earnings and declining major expenses like mortgages and college tuition, making larger contributions financially feasible.
Once you turn 64, you revert to the standard $8,000 catch-up. The super catch-up is exclusive to the four-year window from 60 to 63.
For SIMPLE 401(k) plans, the super catch-up for ages 60-63 is $5,250 in 2026, compared to the standard SIMPLE catch-up of $4,000.
Employer Match and Total Annual Additions: $70,000
The Section 415 limit governs total annual additions to a participant’s account from all sources: employee deferrals, employer matching contributions, employer profit-sharing contributions, and after-tax employee contributions. For 2026, this limit is the lesser of 100% of the employee’s compensation or $70,000.
Catch-up contributions don’t count toward the Section 415 limit. So a worker age 50+ could theoretically contribute $24,500 in regular deferrals, receive employer contributions that bring the total additions to $70,000, and still contribute their $8,000 catch-up on top of that.
Employer matching contributions are the most common way the Section 415 limit becomes relevant. A typical employer match of 50% of contributions up to 6% of salary isn’t going to push high earners anywhere near the $70,000 ceiling. But workers with very generous employer matches or profit-sharing contributions, particularly in partnerships and small businesses, may need to pay attention to the total.
The Department of Labor oversees employer match rules and ERISA compliance requirements. Employers must follow nondiscrimination testing to ensure the plan doesn’t disproportionately benefit highly compensated employees. Safe harbor 401(k) plans avoid this testing in exchange for committing to specific minimum contribution formulas.
Roth 401(k) Rules in 2026
The Roth 401(k) uses the same contribution limits as the traditional 401(k): $24,500 base, $8,000 standard catch-up, $11,250 super catch-up for ages 60-63. There’s no income limit on Roth 401(k) contributions, unlike Roth IRAs which phase out at higher income levels.
A significant change took effect in 2024 under SECURE 2.0: employers are no longer required to withhold taxes on catch-up contributions for employees earning over $145,000 in FICA wages, though some plans began requiring Roth catch-up contributions for high earners. This rule had implementation challenges and the IRS issued guidance extending transition relief. If you’re a high earner making catch-up contributions, confirm with your plan administrator how your plan handles this requirement in 2026.
Roth 401(k) balances are no longer subject to Required Minimum Distributions (RMDs) during the owner’s lifetime, a change made permanent by SECURE 2.0 effective for tax years after 2023. This aligns Roth 401(k)s with Roth IRAs in this respect.
IRA Contribution Limits for 2026
While not a 401(k) number, many retirement savers use both accounts simultaneously. The IRS announced the 2026 IRA contribution limit at $7,500, up from $7,000 in 2025. The catch-up contribution for IRA savers age 50+ remains $1,000, bringing the total to $8,500 for those workers.
The Roth IRA income phase-out for 2026 begins at $150,000 for single filers and $236,000 for married filing jointly, with full phaseout at $165,000 and $246,000, respectively.
How to Actually Hit the Limit
Maxing out a 401(k) requires contributing $24,500 from a salary. Spread across 26 biweekly paychecks, that’s $942.31 per paycheck. On 24 semi-monthly paychecks, it’s $1,020.83. On 12 monthly payrolls, it’s $2,041.67.
If you get paid biweekly and your employer uses 26 pay periods, check how your plan handles the math when you’ve hit the annual limit before year-end. Some plans stop contributions entirely once you hit the cap; others continue taking contributions that exceed the limit and require corrective action. Know your plan’s mechanics.
A reliable approach is to calculate the exact per-paycheck percentage needed to hit $24,500 given your salary and number of pay periods, then set that percentage in your contribution elections. Leave a small buffer below the exact maximum if you’re not certain of bonus timing or variable pay.
For catch-up eligible workers, most plans require a separate election for catch-up contributions. Make sure your plan has both your regular deferral and your catch-up contribution activated.
What Changed from 2025 to 2026
| Provision | 2025 | 2026 | Change |
|---|---|---|---|
| Employee deferral limit | $23,500 | $24,500 | +$1,000 |
| Catch-up (age 50-59, 64+) | $7,500 | $8,000 | +$500 |
| Super catch-up (age 60-63) | $11,250 | $11,250 | No change |
| SIMPLE 401(k) deferral | $16,500 | $17,000 | +$500 |
| SIMPLE catch-up (50+) | $3,500 | $4,000 | +$500 |
| SIMPLE super catch-up (60-63) | $5,250 | $5,250 | No change |
| IRA contribution limit | $7,000 | $7,500 | +$500 |
Tax Treatment and Strategy
Traditional 401(k) contributions reduce your taxable income in the year of contribution. Contributing $24,500 in the 22% bracket saves $5,390 in federal income tax that year. The money grows tax-deferred and is taxed as ordinary income when withdrawn in retirement.
Roth 401(k) contributions get no current-year deduction but grow tax-free. Withdrawals in retirement are tax-free, assuming you’ve met the five-year holding requirement and are at least 59½.
The right choice between traditional and Roth depends largely on your expected tax rate in retirement relative to now. If you expect to be in a higher bracket in retirement than you are today, Roth makes sense. If you expect to be in a lower bracket, traditional is generally better. Most workers in the middle of their careers don’t know which will apply, which argues for hedging with contributions to both.
Required Minimum Distributions begin at age 73 under the current rules established by SECURE 2.0. Traditional 401(k) balances are subject to RMDs; Roth 401(k)s no longer are.
Checking Your Contribution Pace
You can check your year-to-date 401(k) contributions through your plan’s online portal, your pay stub (which typically shows year-to-date deferrals), or your annual account statement. Most major plan providers (Fidelity, Vanguard, Empower, Schwab) show contribution totals in real time through their participant portals.
If you’re behind on maximizing contributions and your cash flow allows it, most plans allow you to change your contribution election at any time, effective the following pay period. Increasing your percentage now and reducing it later in the year (if needed to manage cash flow) is a common approach.
Frequently Asked Questions
What is the 401(k) contribution limit for 2026?
The 2026 401(k) employee deferral limit is $24,500 for workers under age 50. That’s a $1,000 increase from the 2025 limit of $23,500. This cap applies to the total of your traditional (pre-tax) and Roth 401(k) contributions combined across all employers.
How much can you contribute to a 401(k) if you're over 50?
Workers age 50 and older can contribute up to $32,500 in 2026, which includes the $24,500 base limit plus an $8,000 catch-up contribution. If you’re between 60 and 63, you get an even higher “super catch-up” of $11,250, bringing your total possible contribution to $35,750.
What is the SECURE 2.0 super catch-up contribution?
The SECURE 2.0 Act created a special higher catch-up limit for workers ages 60 through 63. Instead of the standard $8,000 catch-up, these workers can contribute an extra $11,250 on top of the $24,500 base limit, for a total of $35,750 in 2026. Once you turn 64, you drop back to the regular $8,000 catch-up amount.
Can you contribute to two 401(k) plans if you change jobs?
Yes, but your combined employee deferrals across both plans can’t exceed $24,500 for 2026. If you accidentally go over that limit, you’ll need to contact one of your plan administrators and request a corrective distribution of the excess amount by April 15 of the following year. This is a common issue for mid-year job changers.
What's the difference between a Roth 401(k) and a traditional 401(k)?
Traditional 401(k) contributions reduce your taxable income now but get taxed as ordinary income when you withdraw in retirement. Roth 401(k) contributions don’t give you a tax break today, but your withdrawals in retirement are completely tax-free. Both share the same $24,500 contribution limit, and unlike Roth IRAs, there’s no income limit on Roth 401(k) contributions.
Are Roth 401(k) accounts subject to required minimum distributions?
Not anymore. Thanks to the SECURE 2.0 Act, Roth 401(k) balances are no longer subject to required minimum distributions (RMDs) during the account owner’s lifetime, starting with tax years after 2023. This puts Roth 401(k)s on equal footing with Roth IRAs and makes them a stronger tool for tax-free wealth transfer.