401(k) Contribution Limits for 2026

The standard 401(k) elective deferral limit for 2026 is $24,500. If you are 50 or older by year-end, you can contribute more through catch-up contributions.

The biggest new detail is the higher super catch-up for workers ages 60 through 63. That group can contribute more than the standard age-50-plus catch-up amount in 2026.

There are two numbers readers often mix up: your elective deferral limit and the plan's total annual additions limit. In 2026, the total annual additions limit is $72,000 before catch-up contributions are counted.

That means employer match and employer profit-sharing do not reduce your $24,500 employee deferral limit. They count toward the larger $72,000 plan-level cap instead.

Starting in 2026, workers age 50 and older with prior-year FICA wages above $145,000 generally must make catch-up contributions as Roth instead of pre-tax. The threshold is based on Medicare wages, not taxable wages after pre-tax deductions.

Below that threshold, you can usually still choose whether catch-up dollars are Traditional or Roth if your plan supports both. Above it, the tax treatment of your catch-up dollars may be decided for you.

The annual limit is only useful if you know what it means per paycheck. On a biweekly payroll, maxing a standard 2026 contribution limit means about $942 per paycheck. The age-50 catch-up total is about $1,250 per paycheck, and the ages-60-to-63 super catch-up total is about $1,375 per paycheck.

You can also translate the limit into a salary percentage. For example, $24,500 is 24.5% of a $100,000 salary, while $24,500 is about 16.3% of a $150,000 salary. A 61-year-old earning $150,000 would need about 23.8% to hit the full $35,750 super catch-up total.

If your plan matches contributions each pay period, maxing out too early can cost you employer match later in the year unless the plan has a true-up provision. That is a common mistake for high savers who set an aggressive percentage and stop contributing by fall.

Use the calculator to project your contribution rate, then confirm with payroll whether your match is per-paycheck or includes a year-end true-up. A steady contribution schedule is often safer than front-loading if the match rules are unclear.