$24,500
Employee deferral limit · $32,500 with the age-50 catch-up · $35,750 with the ages 60–63 super catch-up · $72,000 total from all sources · $360,000 compensation cap
Source: IRS Notice 2025-67; IRC §§402(g), 414(v), 415(c), 401(a)(17)
Every 2026 limit in one table (with the change from 2025)
Most people arrive here wanting one number, and the honest answer is that there are several. Each limit governs a different pocket of money, and they were written at different times for different reasons. The table below is the whole set in one place, and the section after it explains what each one actually does to you.
Every figure comes from IRS Notice 2025-67, the cost-of-living notice the IRS published in the fall of 2025. If you see a different number on another site, check whether it is quoting 2025.
| Limit | 2026 | 2025 | Change | Code section |
|---|---|---|---|---|
| Employee elective deferral (401k/403b/most 457b) | $24,500 | $23,500 | +$1,000 | §402(g) |
| Catch-up contribution, age 50+ | $8,000 | $7,500 | +$500 | §414(v) |
| “Super” catch-up, ages 60–63 | $11,250 | $11,250 | no change | §414(v)(2)(E) |
| Max deferral including age-50 catch-up | $32,500 | $31,000 | +$1,500 | n/a |
| Max deferral including super catch-up (60–63) | $35,750 | $34,750 | +$1,000 | n/a |
| Total annual additions (employee + employer) | $72,000 | $70,000 | +$2,000 | §415(c) |
| Annual compensation limit | $360,000 | $350,000 | +$10,000 | §401(a)(17) |
| Highly compensated employee (HCE) threshold | $160,000 | $160,000 | no change | §414(q) |
| Key employee (top-heavy testing) | $230,000 | $230,000 | no change | §416 |
| Roth catch-up wage trigger (prior-year FICA wages) | $150,000 (2025 wages) | $145,000 base | n/a | SECURE 2.0 §603 |
| IRA contribution limit | $7,500 | $7,000 | +$500 | §219 |
| SIMPLE IRA/401(k) deferral limit | $17,000 | $16,500 | +$500 | §408(p) |
The 2026 numbers worth remembering
- $24,500 is the most you can put in from your own paycheck.
- $8,000 is the extra you can add if you are 50 or older, for a total of $32,500.
- $11,250 is the extra you can add instead if you are 60, 61, 62, or 63 at year end, for a total of $35,750.
- $72,000 is the ceiling on everything that lands in the account, your money plus the employer’s, before catch-up is added on top.
- $360,000 is the most of your salary a plan formula may count when it calculates your match.
- $160,000 in 2025 pay makes you a highly compensated employee for 2026 testing.
The stack of limits explained
There isn’t one 401(k) limit. There is a stack of them, and each one does a different job. Think of them as separate ceilings at different heights rather than as one rule with exceptions. Here is what each one actually controls.
- The 402(g) limit of $24,500. This caps what you put in from your paycheck. Pre-tax and Roth 401(k) deferrals share it in whatever mix you like. It follows you personally, so every plan you contribute to during the year counts against the same $24,500.
- The catch-up limit of $8,000, or $11,250 at ages 60–63. This is extra deferral room that unlocks in the year you turn 50. It sits on top of every other limit on this page, which is why it is worth understanding rather than ignoring.
- The 415(c) limit of $72,000. This caps the total flowing into your account from every direction at once, meaning your deferrals, the employer match, profit sharing, and after-tax contributions added together. It applies per employer’s plan rather than per person.
- The annual compensation limit of $360,000. This caps how much of your salary a plan formula may count. If your match is a percentage of pay, the percentage stops running at $360,000. It does not cap your own deferrals at all, which is the single most misread rule in this group.
- The HCE threshold of $160,000. This one caps nothing directly. It flags who counts as highly compensated for the nondiscrimination tests, and those tests can force refunds when a plan skews too heavily toward high earners.
- The key employee threshold of $230,000. This is used only in top-heavy testing, which checks whether owners and officers hold too much of the plan’s assets. Most employees never encounter it.
| Layer 1 · Your own deferrals, pre-tax or Roth | up to $24,500 (§402(g)) |
| Layer 2 · Employer match, profit sharing, and after-tax contributions | fills the gap up to $72,000 (§415(c)) |
| Everything in layers 1 and 2 combined | $72,000 |
| Layer 3 · Catch-up, if you are 50 or older, sitting above the ceiling | +$8,000, or +$11,250 at ages 60–63 |
| Most that can land in one plan for one person in 2026 | $83,250 at ages 60–63 |
How much can I contribute to my 401(k) in 2026?
From your own paycheck, the answer depends only on your age at the end of the year (IRS Notice 2025-67).
- Under 50. $24,500.
- 50 to 59, or 64 and older. $32,500, which is $24,500 plus the $8,000 catch-up.
- 60 to 63. $35,750, which is $24,500 plus the $11,250 super catch-up.
Age is measured at year end, not on your birthday. You get the catch-up for the whole year in which you turn 50, even if you turn 50 in December. The same logic gives you the super catch-up in any year you finish at age 60, 61, 62, or 63.
These deferral limits belong to you, not to your plan. If you work two jobs or change jobs mid-year, your deferrals at every employer count against the same $24,500 cap. Nobody is adding them up for you, so that is a number worth tracking yourself.
Does the employer match count toward the limit?
Not toward your $24,500, and this is good news that a lot of people miss. Employer matching and profit-sharing contributions never reduce your own deferral room by a dollar. They count against the separate 415(c) limit of $72,000 (IRC §415(c)).
So an employee under 50 who defers the full $24,500 still leaves $47,500 of room in the account for employer money and, where the plan allows them, after-tax contributions. That gap is the space the mega backdoor Roth strategy lives in, and it is also why a generous profit-sharing year does not cost you any of your own contribution room.
My total contribution room for 2026
| Base deferral limit (§402(g), same for everyone) | $24,500 |
| Your catch-up, if any (under 50 = $0, ages 50–59 and 64+ = $8,000, ages 60–63 = $11,250) | +$_______ |
| A. The most you can defer from your paycheck | $_______ |
| Total annual additions ceiling (§415(c)) | $72,000 |
| Minus your deferrals, not counting catch-up | −$_______ |
| B. Room left for employer money and after-tax contributions | $_______ |
| C. Most that can land in the account (A + B + your catch-up) | $_______ |
| If you are | A. Your max deferral | B. Room for employer and after-tax | C. Max total in the account |
|---|---|---|---|
| Under 50 | $24,500 | $47,500 | $72,000 |
| 50 to 59, or 64 and older | $32,500 | $47,500 | $80,000 |
| 60 to 63 at year end | $35,750 | $47,500 | $83,250 |
Column B is the same in all three rows because catch-up contributions are invisible to the $72,000 limit. Each row subtracts only the $24,500 base deferral, which leaves $47,500 of room no matter your age. Column C adds the catch-up back on top, which is why the total can exceed $72,000. Very few people fill column B, since it takes an unusually generous employer or an after-tax feature in the plan. Treat it as the legal ceiling, not a target.
Plan-level caps below the IRS maximum
The IRS limits are ceilings, not entitlements. What you can actually elect is set by your plan document, and plans are allowed to be stricter than the law.
Many plans cap deferrals as a percentage of pay, for example at 50% or 75% of each paycheck. A percentage cap can quietly keep a lower earner from ever reaching $24,500 even when they want to get there. Plans can also narrow which pay counts, excluding bonuses or commissions from the definition of compensation.
Your summary plan description spells out both rules, and your plan administrator can confirm them in a phone call. The IRS number only tells you the most the law allows, not the most your particular plan will let you elect.
Exceeding the deferral limit
Going over the $24,500 deferral limit creates what the IRS calls an “excess deferral,” and it needs to be fixed on a clock. The excess, plus any earnings on it, has to be distributed back to you by April 15 of the following year. Miss that date and the money is taxed twice, once in the year you contributed it and again when it eventually comes out in retirement (IRC §402(g)).
If you stayed at one employer all year, this almost never happens. A single payroll system tracks your running total and simply stops your deferrals when you hit the limit. The classic way people go over is by deferring at two employers in the same year, because neither payroll system can see what the other one withheld.
The 402(g) page walks through the correction step by step, including what to say when you call the plan.
Annual inflation indexing
These limits are tied to inflation through cost-of-living adjustments, which is why they move most years but not every year. Each fall the IRS publishes a COLA notice announcing the next year’s figures, and for 2026 that notice is Notice 2025-67.
The deferral, catch-up, and IRA limits only move in $500 steps. That rounding is why they sometimes hold flat for a year or two and then jump, rather than drifting up by small amounts. The larger limits, like the $72,000 total and the $360,000 compensation cap, round in bigger steps.
We re-verify this page every November when the new notice lands, which is also the moment to revisit your own deferral election so the higher limit does not pass you by.
Frequently asked questions
What is the maximum 401(k) contribution for 2026 including employer contributions?
$72,000 under IRC §415(c), covering your deferrals, employer match, profit sharing, and after-tax contributions combined. Catch-up contributions sit on top of that number rather than inside it, so a worker 50 or older can see up to $80,000 land in the account, and a worker aged 60–63 up to $83,250.
Can I contribute to a 401(k) and an IRA in the same year?
Yes, and the two limits are completely independent. You can put $24,500 into the 401(k) and $7,500 into an IRA in 2026. Being covered by a workplace plan can limit whether your traditional IRA contribution is tax-deductible at higher incomes, but it never blocks the contribution itself.
Is there a separate limit for Roth 401(k) contributions?
No. Pre-tax and Roth 401(k) deferrals share the single $24,500 limit, and you can split it between them in any proportion you want. A Roth IRA is a different account entirely, with its own separate $7,500 limit.
I have two jobs with two 401(k)s. What are my limits?
Your own deferrals across both plans share one $24,500 cap, because 402(g) applies per person. But each unrelated employer’s plan gets its own $72,000 415(c) limit, so total contributions across both accounts, counting employer money, can legally add up to more than $72,000. The 415(c) page works through the details.
What is the 401(k) limit for highly compensated employees in 2026?
The IRS limits are identical for everyone. But if you earned more than $160,000 in 2025, you are an HCE for 2026 testing, and if your plan fails its ADP or ACP tests, part of your contributions can be refunded to you. That refund acts as an effective limit some HCEs hit well below $24,500.
What is the SIMPLE 401(k) contribution limit for 2026?
$17,000 under IRC §408(p), up from $16,500 in 2025. SIMPLE plans run on their own lower deferral limit and their own catch-up rules, entirely separate from regular 401(k) limits.
Related reading
- The 402(g) limit: history table and excess-deferral fixes
- Catch-up contributions: age 50+, the 60–63 super catch-up, and the 2026 Roth rule
- How 401(k) contributions work: the full guide
Sources: IRS Notice 2025-67 (2026 limits) · IRS: 401(k) contribution limits · IRS COLA increases table · IRC §415