For tax year 2026, most workers can defer up to $24,500 from pay into a 401(k). Eligible participants may contribute an additional $8,000 in catch-ups, or $11,250 if they turn 60 through 63 during 2026 and their plan permits the higher amount. Employer contributions are separate from your employee deferrals and count toward a different overall plan limit. Your plan can set lower limits and determines whether, when, and how much it matches.
What is the 401(k) contribution limit for 2026?
The 2026 employee elective deferral limit for most traditional and safe harbor 401(k) plans is $24,500, up from $23,500 for 2025. Elective deferrals are the amounts you choose to contribute from your salary, whether pre-tax or designated Roth. The IRS announced the 2026 limit on November 13, 2025: IRS 2026 limit announcement.
This is a federal ceiling, not a guarantee that your plan will let you contribute the full amount. The IRS cautions, “Your plan’s terms may impose a lower limit on elective deferrals.” Nondiscrimination testing can also limit contributions for some participants. Check your plan’s rules if payroll deductions stop before you reach the IRS maximum. See the IRS’s 401(k) and profit-sharing plan contribution limits.
The limit generally aggregates your elective deferrals across plans in which you participate. If you have more than one workplace plan, track your own combined contributions and consult the IRS guidance for rules that apply to your situation. The $24,500 figure is the employee deferral limit; it is not the total amount that can be added to your account by you and your employer.
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How much can I contribute to my 401(k) if I’m over 50?
If you are age 50 or older by the end of 2026, you may generally contribute an additional $8,000 as a catch-up contribution, provided your plan permits catch-ups. That makes a potential total of $32,500 in employee deferrals for someone eligible for the standard catch-up, subject to compensation and plan terms. Catch-ups are your own salary deferrals, not employer matching money.
The amount you can actually defer is also constrained by compensation: catch-up deferrals cannot exceed the applicable catch-up limit or compensation remaining after your non-catch-up deferrals, as applicable. Review your plan or ask the administrator whether catch-ups are available and how payroll handles them. The IRS explains eligibility and conditions in its catch-up contributions guidance.
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What is the 401(k) catch-up contribution limit for ages 60 to 63?
For tax year 2026, a participant who turns 60, 61, 62, or 63 during the year may have a higher catch-up limit of $11,250, instead of the standard $8,000, if the plan permits it. The age test applies to those four ages during the year; it is not a higher allowance for everyone age 60 and older. With the regular $24,500 deferral, the potential combined employee contribution is $35,750, subject to plan and compensation limits.
After that higher-age window, the standard age-50 catch-up limit generally applies if you remain eligible. IRS limits and qualifying conditions are summarized on the IRS contribution limits page and in its catch-up guidance.
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Do I have to make 401(k) catch-up contributions as Roth in 2026?
Beginning in 2026, if your plan offers Roth catch-ups, the IRS rule requires catch-up contributions to be made on a Roth basis when your prior-year wages with that plan sponsor exceeded $150,000. For 2026 catch-up treatment, the test uses wages from 2025. The threshold concerns wages with the plan sponsor, not simply household income. If the rule applies to you, ask the plan administrator how the plan applies it to your payroll elections.
Pre-tax elective deferrals are generally not included in gross income when contributed. Designated Roth contributions are included in gross income when contributed and can be tax-free when distributed if applicable requirements are met. The tax treatment is different; which option suits you depends on your circumstances. The IRS describes the catch-up rule in its catch-up contribution guidance and Roth treatment in Retirement topics – Contributions.
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How does my employer 401(k) match work?
An employer match is money contributed by your employer under your plan’s formula when you make eligible contributions. There is no universal match percentage or formula for ordinary 401(k) plans. The IRS says matching contributions may be discretionary or mandatory, depending on the plan. A discretionary match may be made in some years and not others; mandatory formulas apply under the relevant plan terms.
For a purely illustrative example, suppose a plan says it matches 50 cents for each dollar you contribute, up to a specified portion of pay. The amount you receive would depend on your eligible pay, your contributions, the stated cap, and the plan’s timing and eligibility rules. That hypothetical formula is not an IRS standard. Check your Summary Plan Description or ask the plan administrator about:
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- the match formula and any compensation or contribution cap;
- when you become eligible and whether there are service requirements;
- when matching contributions are deposited and whether they are subject to vesting;
- whether the plan makes discretionary contributions and how it communicates those decisions.
The IRS’s overview of 401(k) contributions explains that matching contributions can be discretionary or mandatory; your plan documents establish the actual terms.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Do employer matching contributions count toward the 401(k) limit?
Employer matching contributions do not use up your $24,500 employee elective deferral limit for 2026. They do count, along with your elective deferrals and other employer contributions, toward the separate defined contribution annual additions limit.
For 2026, the annual additions limit is generally the lesser of 100% of compensation or $72,000, before catch-up contributions. The IRS describes higher total amounts when eligible catch-ups are included. This account-wide ceiling is distinct from the employee deferral cap: the $24,500 limit governs your regular salary deferrals, while the annual additions limit considers employer contributions too. Details and qualifications appear in the IRS’s contribution limits guidance.
Which limits should I check with my plan?
Use the federal limits as a starting point, then verify how your specific plan applies them. A useful distinction is who contributes the money and which limit it affects:
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|---|---|---|
| Regular employee deferrals | Up to $24,500 for most traditional and safe harbor 401(k) plans | Whether plan terms or testing limit your deferrals below the IRS ceiling |
| Age-50 catch-up | Up to an additional $8,000 if eligible and the plan permits it | Catch-up availability, compensation remaining, and any applicable Roth requirement |
| Higher catch-up for ages 60–63 | Up to an additional $11,250 if you turn 60 through 63 in 2026 and the plan permits it | Whether the plan offers the higher catch-up and how payroll handles it |
| Employer match and other employer contributions | Employer money under the plan’s terms; it does not count against the employee’s regular deferral cap | Formula, eligibility, timing, vesting, and whether a discretionary contribution is made |
| Annual additions limit | Generally the lesser of 100% of compensation or $72,000 before catch-ups | Total contributions to the plan and applicable compensation limit |
These are 2026 US federal limits and general rules, not individualized tax, investment, or legal advice. For other tax years, use the IRS’s current published limits rather than carrying forward these dollar amounts.
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