For 2026, most 401(k) participants can defer up to $24,500 from pay. If the plan permits catch-up contributions, people age 50 or older by year-end may contribute up to $8,000 more; people who turn 60, 61, 62 or 63 during 2026 may instead qualify for an $11,250 catch-up. Some higher-wage participants must make their catch-up contributions as Roth contributions. These are federal limits, not guarantees that every plan or paycheck can accommodate the maximum.
What are the 2026 401(k) contribution limits?
The Internal Revenue Service (IRS) set the 2026 regular elective deferral limit for most 401(k) plans at $24,500. Eligible participants may add a catch-up contribution if their plan allows it. The combined totals below are arithmetic ceilings based on the IRS limits, not promised contribution amounts.
| Participant situation in 2026 | Regular employee deferral limit | Catch-up limit | Potential total employee deferral |
|---|---|---|---|
| Under age 50 | $24,500 | No age-based catch-up | $24,500 |
| Age 50 or older, except those in the 60–63 age band | $24,500 | $8,000 | $32,500 |
| Turns 60, 61, 62 or 63 during 2026 | $24,500 | $11,250 | $35,750 |
The IRS announced these 2026 limits in 2025. See its 2026 limit announcement and its guidance on 401(k) and profit-sharing plan contribution limits.
How much extra can you contribute if you are over 50?
For 2026, the standard catch-up limit is $8,000 for eligible participants age 50 or older by the end of the year, in most 401(k) plans. Added to the $24,500 regular limit, that can bring employee deferrals to $32,500 if the plan permits catch-ups and compensation and other applicable limits allow it.
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Age alone does not guarantee the full amount. Catch-up contributions are optional plan features, and the plan’s terms and limits can restrict what a participant may defer.
Who qualifies for the higher catch-up at ages 60–63?
A participant who attains age 60, 61, 62 or 63 during 2026 may qualify for the higher $11,250 catch-up limit instead of the standard $8,000 amount. With the regular $24,500 limit, the potential total is $35,750. The plan must offer the provision.
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This special limit applies to the four ages attained during the year; it is not a further $11,250 added on top of the ordinary catch-up. Someone who is already 64 or older in 2026 generally falls back to the standard age-50 catch-up limit, if eligible and the plan allows it. The IRS explains the age-band rule in its catch-up contribution guidance.
Do 2026 catch-up contributions have to be Roth?
Beginning in 2026, an affected participant whose prior-year wages from the employer sponsoring the plan exceeded $150,000 must make catch-up contributions as designated Roth contributions. For 2026, the wage test looks at 2025 wages. The $150,000 figure is not an income cap on all 401(k) contributions: this rule applies to the catch-up portion, not the participant’s entire regular deferral.
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The IRS’s 2025 guidance addresses exceptions and administrative details, including cases involving no prior-year FICA wages from the sponsoring employer and how elections for required Roth catch-ups are handled. Those details can depend on the participant and the plan. Check with the plan administrator or a tax professional about a specific situation. Relevant IRS materials include the Internal Revenue Bulletin: 2025-40 and Notice 2025-67.
Why your plan or paycheck may allow less
The IRS limits are maximums under federal rules, not a promise that an individual can contribute the full amount. The plan must allow catch-ups, and a participant’s catch-up cannot exceed the applicable catch-up dollar limit or compensation remaining after non-catch-up deferrals. Deferrals may count as catch-up only after they exceed the regular elective deferral limit or another applicable plan or testing limit.
Before changing payroll elections, check the plan’s summary materials or ask HR or the plan administrator:
- Does the plan allow catch-up contributions?
- Does it support the higher limit for participants attaining age 60–63 in 2026?
- How does payroll handle Roth elections or required Roth catch-ups?
- Do compensation, plan provisions or testing limits affect the amount you can defer?
Which rules should you check before making an election?
Start with the age band that applies in 2026, then confirm whether the plan accepts that catch-up amount. If the Roth rule may apply, establish whether your 2025 wages from the plan sponsor exceeded $150,000 and ask how the plan administers the required Roth treatment. Finally, check the compensation and plan limits that may constrain payroll deferrals. These rules determine contribution limits and tax treatment; they do not identify an appropriate investment or personal savings rate.
The figures in this article are U.S. federal IRS limits for 2026. They do not establish state tax treatment or the terms of any particular employer plan.
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