Del BaileyThe 401(k) contribution limit for 2026 is $24,500 of your own pay. At 50 or older you can add $8,000, for $32,500. At 60 through 63 the catch-up is $11,250. A separate IRS cap covers everything going in, yours plus your employer’s, at $72,000 before catch-up.
Published October 29, 2026.
This guide is general education, not tax or investment advice. Your plan’s rules and your own situation decide what you can do.
I keep a household budget, and one lesson from it holds for every annual number: it means little until you divide it by your paychecks. That is how this guide treats the 401(k) limit. The IRS figure comes first, then the amount that leaves each paycheck. For the habit behind that, see the guide on how budgeting reduces stress.
What is the 401(k) contribution limit for 2026?
Your own salary deferrals can total $24,500 in 2026. The IRS news release IR-2025-111, dated November 13, 2025, says the limit for 401(k), 403(b), governmental 457 and Thrift Savings Plan participants rose from $23,500 in 2025. The table puts every 2026 figure in one place, with the IRS page behind each row.
| Age at the end of 2026 | Your own deferrals | Catch-up on top | Your total deferrals | Overall cap, you plus employer | IRS source |
|---|---|---|---|---|---|
| Younger than 50 | $24,500 | None | $24,500 | $72,000 | IR-2025-111; IRS retirement topics page on 401(k) and profit-sharing plan contribution limits |
| 50 to 59, or 64 and older | $24,500 | $8,000 | $32,500 | $80,000 | IR-2025-111; IRS catch-up contributions page; IRS retirement topics page |
| 60 to 63 | $24,500 | $11,250 | $35,750 (my sum) | $83,250 | IRS Notice 2025-67; IRS retirement topics page |
Two notes on the table. The $35,750 figure is my own addition, $24,500 + $11,250, because the IRS lists the two pieces separately. The overall cap column comes from the IRS retirement topics page on 401(k) contribution limits, which gives $72,000 in 2026, $80,000 including catch-up contributions, and up to $83,250 for ages 60 to 63.
These are the numbers for traditional and safe harbor 401(k) plans. SIMPLE 401(k) plans have their own limits, so this guide leaves them out.
Does a 401(k) get a catch-up at age 50?
Yes, if your plan allows it. The IRS catch-up contributions page says people who are 50 or over at the end of the calendar year can make annual catch-up contributions. For 2026 the amount is up to $8,000, up from $7,500 in 2025. Add it to the $24,500 and your total deferrals reach $32,500, the figure the IRS gives in its release.
The word that matters is “permit.” The catch-up page says 401(k), 403(b), SARSEP and governmental 457(b) plans may permit these contributions, so your plan has to offer them. Ask your plan administrator before you count on the extra $8,000.
You also do not have to be behind on saving. The IRS retirement topics page says you don’t need to be “behind” in your plan contributions to be eligible for the extra deferrals.
Who gets the higher 401(k) contribution limit at 60 to 63?
People who reach age 60, 61, 62 or 63 during 2026. For them the catch-up is $11,250 instead of $8,000. IRS Notice 2025-67 says the limit for that age group remains $11,250, unchanged from 2025. Your own deferrals can then reach $35,750, which is $24,500 plus $11,250.
The gap between the two catch-ups is $3,250, because $11,250 − $8,000 = $3,250. The IRS catch-up page ties the higher figure to employees who turn 60, 61, 62 or 63 in the calendar year. Turning 64 in 2026 is outside that list, so by my reading the regular $8,000 catch-up applies that year; confirm it with your plan. Because the window is only four birthdays wide, it is worth knowing which year you are in.
What counts toward the overall 401(k) contribution limit?
Everything paid into your account that year, from you and from your employer. The IRS retirement topics page says annual additions to a participant’s account cannot exceed the lesser of two numbers. One is 100% of the participant’s compensation. The other is $72,000 in 2026, which becomes $80,000 with catch-up contributions, or up to $83,250 for ages 60 to 63.
Employer money is usually a match. The Department of Labor booklet on your retirement plan says your employer may add to your account, in some cases by matching a certain percentage of your contributions. It also says you are always 100 percent vested in your own contributions, while matching money may vest over time. Look at your plan’s vesting schedule before you plan around a match.
Two sums show how the pieces fit. First, $72,000 − $24,500 = $47,500, so a person who defers the full limit still has up to $47,500 of room for employer money under the overall cap. Second, the 100% test bites low earners. With $20,000 of compensation, no more than $20,000 can go in from all sources, so the $24,500 limit could not be reached. Both are examples, not predictions.
One more number sits behind these. The IRS page says the pay counted in the calculation is limited to $360,000 for 2026.
What is the Roth catch-up rule for the 401(k) contribution limit?
If your plan offers catch-up contributions and has a Roth option, catch-up money from higher earners must go in as Roth. The IRS catch-up contributions page says that starting in 2026, participants in plans with Roth features must make catch-up contributions on a Roth basis if their prior-year wages from the plan sponsor exceeded $150,000 for 2026. IRS Notice 2025-67 says the threshold rose from $145,000 to $150,000.
Roth here means after-tax. The IRS 401(k) plans page says elective salary deferrals are excluded from taxable income, with designated Roth deferrals as the exception. The rule is aimed at catch-up contributions, so it applies to the extra dollars and not to the first $24,500.
Timing is the part to ask about. IRS release IR-2025-91, dated September 15, 2025, says the final regulations generally apply to contributions in taxable years beginning after December 31, 2026. It adds that plans may use a reasonable, good-faith interpretation of the statute for earlier years. So in 2026 the Roth rule applies, but a plan may run it on a good-faith reading of the law. Your plan administrator can tell you how your plan handles it.
How much per paycheck reaches the 401(k) contribution limit?
Divide the annual figure by your number of paychecks. Pay every two weeks gives 26 paychecks, because 52 weeks ÷ 2 = 26. Pay twice a month gives 24, because 12 months × 2 = 24. The table below does that math for each limit. It is an example built from the IRS figures above, not a target, and your own pay calendar may differ.
| Goal | Annual amount (IRS) | Every two weeks (26 paychecks) | Twice a month (24 paychecks) |
|---|---|---|---|
| Own deferrals, any age | $24,500 | $24,500 ÷ 26 = $942.31 | $24,500 ÷ 24 = $1,020.83 |
| Age 50+ catch-up only | $8,000 | $8,000 ÷ 26 = $307.69 | $8,000 ÷ 24 = $333.33 |
| Age 50+ full amount | $32,500 | $32,500 ÷ 26 = $1,250.00 | $32,500 ÷ 24 = $1,354.17 |
| Age 60 to 63 catch-up only | $11,250 | $11,250 ÷ 26 = $432.69 | $11,250 ÷ 24 = $468.75 |
| Age 60 to 63 full amount | $35,750 | $35,750 ÷ 26 = $1,375.00 | $35,750 ÷ 24 = $1,489.58 |
The same division works late in the year. Say you have deferred $15,000 so far and five biweekly paychecks remain. The room left is $24,500 − $15,000 = $9,500. Then $9,500 ÷ 5 = $1,900 per paycheck. That is an example with made-up balances, so plug in your own year-to-date figure from a pay stub.
Before you change a percentage, ask two questions. Does the plan cap how much of each paycheck you can defer? And when does payroll stop accepting changes for this year? Those answers decide whether a late catch-up is possible at all.
When does the IRS announce next year’s 401(k) limit?
Usually in November. The 2026 figures came in IR-2025-111 on November 13, 2025, and IRS Notice 2025-67 carried the full set of cost-of-living adjustments the same day. That limit moves with the adjustments. The IRS cost-of-living table lists $22,500 for 2023, $23,000 for 2024, $23,500 for 2025 and $24,500 for 2026.
Every number in this guide is a 2026 number. When the IRS publishes new limits, read its retirement topics page on 401(k) contribution limits before you change a contribution. The copy of that page used here showed a last review date of April 8, 2026, so a later update would replace these figures.
What else do people ask about the 401(k) contribution limit?
Does my employer match count toward the limit?
No, not the $24,500 figure. That limit covers your own salary deferrals. The IRS retirement topics page counts employer matching contributions toward the overall cap instead, which is $72,000 for 2026 before catch-up. The Department of Labor says employers generally aren’t required to match, so check your plan. Matching money may also vest over time, while your own contributions are always yours.
Does the 401(k) contribution limit apply to each job?
No. The IRS retirement topics page says you aggregate all elective deferrals you made to all plans when checking the $24,500 limit. If you changed jobs this year, add the deferrals from both employers. By contrast, the overall $72,000 cap looks at plans maintained by one employer and any related employer.
Do I have to be behind to make catch-up contributions?
No. The IRS retirement topics page says you don’t need to be behind in your plan contributions to be eligible for these extra deferrals. You do need to be 50 or over by the end of the calendar year, and your plan has to permit catch-up contributions. The IRS says plans may permit them, so confirm with your plan administrator.
Is the limit the same for a 403(b) or 457(b)?
For 2026, yes. The IRS news release says the limit is $24,500 for 401(k), 403(b), governmental 457 and Thrift Savings Plan participants. The IRS cost-of-living table also lists $24,500 for 457 plans. SIMPLE 401(k) plans are different: the IRS retirement topics page gives them a separate limit of $17,000 for 2026.
Where should you start with your 401(k) limit?
I would plan around the number my paychecks can carry, not the IRS ceiling. Find the row of the table that matches your age, divide it by your paycheck count, and hold the result against your budget. If the full amount does not fit, a smaller steady deduction beats a large one you stop in March. A routine you can keep beats a plan you can’t, and that holds for a payroll deduction as much as for a workout.
Other money deadlines pile up at year end too. The guide on the FSA use it or lose it rule covers one of them, and the guide to paying for college with a 529 plan covers a different savings goal. More money guides sit in the Personal Finance category.
Jim Owen