For 2026, you can put up to $24,500 of your own salary into a 401(k), up from $23,500 in 2025. If you’re 50 or older, you can add another $8,000 in catch-up contributions, for a total of $32,500. And if you’re between 60 and 63, a special “super catch-up” rule lets you contribute even more — up to $35,750 total — according to IRS.gov.
These numbers are adjusted for inflation every year, and the IRS typically announces them each November for the following tax year. Here’s what’s changing, who the catch-up rules apply to, and what to do if you want to hit the new limits.
The 2026 401(k) Limits at a Glance
| Limit | 2025 | 2026 |
|---|---|---|
| Employee elective deferral (under 50) | $23,500 | $24,500 |
| Catch-up contribution (age 50+) | $7,500 | $8,000 |
| Total for age 50+ | $31,000 | $32,500 |
| Super catch-up (ages 60–63) | $11,250 | $11,250 (unchanged) |
| Total for ages 60–63 | $34,750 | $35,750 |
| Total employee + employer contributions (415(c) limit) | $70,000 | $72,000 |
| Total with catch-up (50+) | $77,500 | $80,000 |
| Total with super catch-up (60–63) | $81,250 | $83,250 |
| Compensation limit used to calculate contributions | $350,000 | $360,000 |
| Highly compensated employee (HCE) threshold | $150,000 | $160,000 |
Always confirm the final numbers on IRS.gov once the annual notice is published, since these figures are set by inflation adjustments and occasionally land slightly differently than projected.
Why the Limit Went Up
The IRS adjusts most retirement plan limits annually based on inflation, using a formula tied to the Consumer Price Index. This is the same mechanism that adjusts Social Security’s cost-of-living increases and the standard deduction. When inflation runs higher, limits tend to jump more; in milder inflation years, they rise in smaller increments or stay flat. The $1,000 increase in the standard employee deferral limit for 2026 reflects continued, moderate inflation growth rather than any change in law.
Catch-Up Contributions If You’re 50 or Older
Once you turn 50 — even if your birthday falls on December 31 — you’re eligible to make catch-up contributions for that entire calendar year. For 2026, that means an extra $8,000 on top of the standard $24,500 deferral limit, bringing your personal contribution ceiling to $32,500.
This rule exists because Congress recognized that people often have more disposable income (and more retirement-saving urgency) in their 50s and 60s than earlier in their careers, when mortgages, childcare, and student loans eat up more of the paycheck.
To use the catch-up, you don’t need to file anything special. Most payroll and 401(k) provider systems automatically apply the higher limit once you hit age 50 and your contributions exceed the standard deferral cap. Check with your plan administrator to confirm your account is set up correctly, especially if you started a new job mid-year.
The “Super Catch-Up” for Ages 60–63
SECURE 2.0, the retirement law passed in December 2022, created a bigger catch-up limit specifically for workers ages 60, 61, 62, and 63. For 2026, that super catch-up amount stays at $11,250 (unchanged from 2025), instead of the regular $8,000 catch-up — meaning eligible savers in this age band can contribute up to $35,750 total, per IRS Notice 2025-67.
The moment you turn 64, you drop back down to the standard $8,000 catch-up limit for that year and beyond. This is a deliberate four-year window Congress built in near the end of many people’s careers, when income is often at its peak and retirement is close enough to make maximizing savings a priority.
Not every plan offers the super catch-up. Employers had to update their plan documents to allow it, so if your 401(k) provider hasn’t done so, you may be limited to the standard catch-up amount even if you’re in the 60–63 age range. Ask your HR or benefits department directly.
The Roth Catch-Up Mandate for Higher Earners
Starting in 2026, a SECURE 2.0 provision takes effect that changes how some catch-up contributions must be made. If you earned more than $150,000 in Social Security wages in 2025 (as reported on your W-2, Box 3) from the same employer, your 2026 catch-up contributions must go into a Roth account, not a traditional pre-tax one. That threshold started at $145,000 in the law and is indexed in $5,000 steps — for 2026 determinations it’s $150,000, per IRS Notice 2025-67.
This matters because Roth contributions are made with after-tax dollars — you don’t get an upfront deduction, but qualified withdrawals in retirement are tax-free. If your plan doesn’t offer a Roth 401(k) option and you’re over the income threshold, the IRS rule allows the plan to simply prohibit catch-up contributions altogether for affected employees until a Roth option is added. Many employers added Roth features to their plans specifically to comply with this rule, so check whether your plan now offers one if you didn’t have that option before.
How the Combined Limit Works
Separate from your personal deferral limit, there’s a bigger ceiling that includes everything going into your 401(k) account in a given year — your contributions, any employer match, and any profit-sharing or other employer contributions combined. For 2026, that combined limit (known as the Section 415(c) limit) is $72,000 for people under 50, $80,000 for those 50 and older, and $83,250 for those in the 60–63 super catch-up window.
Most workers never come close to hitting this combined limit on their own, since it would require either a very generous employer match or profit-sharing contribution stacked on top of maximum personal deferrals. It mainly matters for small business owners, executives with large employer contributions, or people who also participate in a separate defined contribution plan through self-employment income.
What Counts Toward the Limit — and What Doesn’t
The $24,500 employee deferral limit applies across all 401(k) and 403(b) plans you contribute to in a calendar year, even if you switch jobs. If you have two employers in the same year, it’s your responsibility to track total contributions across both and avoid exceeding the limit — your two payroll systems won’t automatically coordinate with each other.
Employer matching contributions do not count against your personal $24,500 deferral limit. They do count toward the larger combined $72,000 limit described above. This is why maximizing your own contribution and still receiving a full employer match is usually possible without running into any ceiling.
What to Do If You Want to Max Out in 2026
- Calculate your per-paycheck contribution. Divide $24,500 (or $32,500 or $35,750 if you qualify for catch-up amounts) by your number of pay periods to figure out the percentage or dollar amount to elect.
- Update your election early in the year. Many plans let you change your contribution percentage anytime, but doing it in January gives you the smoothest path to hitting the annual max without a huge swing in take-home pay late in the year.
- Watch for automatic escalation features. Some plans increase your contribution rate automatically each year. Confirm the new rate won’t accidentally push you over the limit if you’re also making manual catch-up elections.
- Confirm your Roth catch-up status if you’re a higher earner. If you made more than the threshold amount in the prior year, ask your plan administrator whether your catch-up contributions will automatically route to a Roth account.
- Check your plan’s summary plan description or portal for the exact 2026 limits your provider has loaded into its system, since occasionally there’s a lag between the IRS announcement and system updates.
FAQ
What is the 401(k) contribution limit for 2026?
For 2026, the employee elective deferral limit is $24,500. Workers age 50 and older can contribute an additional $8,000 in catch-up contributions, for a total of $32,500. Those ages 60 through 63 can use a super catch-up limit of $11,250 instead, for a total of $35,750.
Do I have to do anything special to make catch-up contributions?
No separate form is required in most cases. Once you turn 50, most 401(k) systems automatically recognize your eligibility once your regular contributions exceed the standard deferral limit. However, if you’re in the 60–63 super catch-up window, confirm with your plan administrator that your specific plan has adopted this feature, since not all plans are required to offer it.
Why do some high earners have to put catch-up contributions into a Roth account starting in 2026?
This comes from a SECURE 2.0 provision that took effect in 2026. If you earned more than the IRS-set threshold (a figure indexed for inflation, roughly $145,000 in prior-year wages from the same employer, though you should confirm the exact 2026 number on IRS.gov) in the previous year, your catch-up contributions must go into a Roth 401(k) rather than a traditional pre-tax account. If your employer’s plan doesn’t offer a Roth option, the plan may simply not allow catch-up contributions for affected employees until one is added.
Sources
- https://www.irs.gov/retirement-plans
- https://www.irs.gov/newsroom
- https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits
- https://www.irs.gov/retirement-plans/secure-2-0-act-changes
Related reading
- Social Security COLA for 2026: How Much Bigger Will Your Check Be?
- Medicare Open Enrollment: Dates, What You Can Change, and Costly Mistakes
- Medicare Advantage vs Original Medicare: A Plain-English Comparison