- The 2026 401(k) employee deferral limit is $24,500, up $1,000 from 2025.
- The standard catch-up contribution (age 50+) rose to $8,000, for a total of $32,500.
- A special catch-up of $11,250 applies to savers aged 60-63, for a total of $35,750.
- Starting in 2026, employees who earned over $150,000 in 2025 must make catch-up contributions as Roth, not pre-tax, if their plan offers Roth deferrals.
- The IRA limit rose to $7,500, with a $1,100 catch-up for age 50+.
What Changed for 2026
Every fall, the IRS adjusts retirement plan contribution limits for inflation. For 2026, nearly every number moved up compared with 2025 โ and one significant rule change took effect alongside them. If you haven't updated your contribution elections since last year, this is worth five minutes to check, because leaving your percentage unchanged could mean missing part of the increase, or in the case of the new Roth catch-up rule, running into a plan restriction you didn't expect.
| Limit | 2025 | 2026 |
|---|---|---|
| 401(k) employee deferral limit | $23,500 | $24,500 |
| 401(k) catch-up (age 50+) | $7,500 | $8,000 |
| 401(k) special catch-up (age 60-63) | $11,250 | $11,250 (unchanged) |
| Total 401(k) with standard catch-up | $31,000 | $32,500 |
| Total 401(k) with age 60-63 catch-up | $34,750 | $35,750 |
| IRA contribution limit | $7,000 | $7,500 |
| IRA catch-up (age 50+) | $1,000 | $1,100 |
| SIMPLE plan limit | $16,500 | $17,000 |
The 2026 401(k) Employee Deferral Limit: $24,500
This is the maximum amount you can contribute to a traditional or Roth 401(k) from your own paycheck in 2026, before counting any employer match or profit-sharing contribution. It applies across 401(k), 403(b), and most 457(b) plans, and it's a $1,000 increase from the $23,500 limit in 2025.
If you split contributions between a traditional and a Roth 401(k) in the same plan, the $24,500 limit is a combined cap across both, not $24,500 for each.
To max out the 2026 limit with 26 biweekly paychecks, you'd need to contribute about $942.31 per paycheck. With 24 semi-monthly paychecks, that's about $1,020.83 per paycheck. Use our 401(k) Calculator to plug in your actual pay schedule and salary.
Catch-Up Contributions: Two Different Amounts Now Apply
Catch-up contributions let savers closer to retirement set aside more than the standard limit. For 2026, there are now two distinct catch-up tiers depending on your age:
- Age 50-59, or 64 and older: an additional $8,000, for a total of $32,500.
- Age 60, 61, 62, or 63 specifically: a special higher catch-up of $11,250, for a total of $35,750.
This "60-63 window" was introduced by the SECURE 2.0 Act and remains unchanged in dollar terms for 2026, though it now sits alongside a higher standard limit and catch-up. If you turn 64 partway through the year, the standard $8,000 catch-up applies rather than the higher amount โ the special catch-up is specifically for the calendar years in which you are 60, 61, 62, or 63.
New for 2026: Mandatory Roth Catch-Up for High Earners
This is the most consequential change for 2026, and it's easy to miss if you're only checking dollar limits. Under a SECURE 2.0 Act provision that took effect this year, employees who earned more than $150,000 in FICA wages in 2025 must make any catch-up contributions on a Roth (after-tax) basis rather than pre-tax, if their employer's plan offers a Roth deferral option.
If your plan doesn't offer Roth contributions at all, the rule is stricter still: your plan may be prohibited from accepting catch-up contributions from affected employees until a Roth option is added. The IRS has given employers a good-faith compliance period through the end of 2026, with formal plan amendments due by December 31, 2026, but individual paycheck withholding can already be affected this year.
The $150,000 threshold is based on your 2025 FICA wages from your employer, not your 2026 salary, and it's employer-specific โ if you changed jobs, only wages from your current employer typically count. If you're near the threshold or make catch-up contributions, check with your plan administrator or payroll department to see how your specific plan is handling this change, since the after-tax nature of a Roth catch-up changes your current take-home pay even though it doesn't reduce your total contribution room.
2026 IRA and Roth IRA Limits
IRA limits are separate from your 401(k) limit โ you can contribute to both in the same year. For 2026, the standard IRA contribution limit is $7,500, up from $7,000, with a catch-up of $1,100 for savers 50 and older, bringing the total to $8,600.
Whether you can deduct a traditional IRA contribution, or contribute to a Roth IRA at all, depends on your income and filing status. The phase-out ranges also increased for 2026:
| Filing Status | 2025 Range | 2026 Range |
|---|---|---|
| Traditional IRA deduction โ single, covered by workplace plan | $79,000โ$89,000 | $81,000โ$91,000 |
| Traditional IRA deduction โ married filing jointly, spouse covered | $126,000โ$146,000 | $129,000โ$149,000 |
| Roth IRA โ single/head of household | $150,000โ$165,000 | $153,000โ$168,000 |
| Roth IRA โ married filing jointly | $236,000โ$246,000 | $242,000โ$252,000 |
If your income falls above the top of a Roth IRA range, you generally can't contribute directly, though a backdoor Roth conversion strategy may still be available depending on your situation. Compare a traditional vs. Roth approach with our IRA Calculator or Roth IRA Calculator.
Worked Example: Planning Contributions on a $95,000 Salary
Say you're 45 years old, earning $95,000 a year, paid biweekly (26 paychecks), and want to maximize your 401(k) for 2026.
| Input | Value |
|---|---|
| Annual salary | $95,000 |
| 2026 contribution limit (under 50) | $24,500 |
| Percent of salary needed to max out | โ25.8% |
| Per-paycheck contribution (26 pay periods) | โ$942.31 |
For most households, contributing over a quarter of gross salary isn't realistic, and that's fine โ the limit is a ceiling, not a target. A more common approach is contributing enough to capture the full employer match first, then increasing your percentage by 1-2% each year, or whenever you get a raise, until you're comfortable with the amount going into retirement versus your take-home pay. Our 401(k) Calculator lets you test different contribution percentages against your actual salary and see the effect on both your paycheck and your projected balance at retirement.
๐งฎ See Your Own Numbers
Enter your salary, pay frequency, and contribution percentage to see exactly how the 2026 limits affect your paycheck and retirement savings.
Use the 401(k) Calculator โCommon Mistakes When Limits Change
- Leaving your contribution percentage unchanged year over year. A flat percentage still grows with raises, but it won't automatically capture a higher dollar limit if you're aiming to max out.
- Not checking employer true-up policies. If you max out your 401(k) before year-end, some employers "true up" the match on your final paycheck and some don't โ check your plan documents.
- Assuming the IRA limit is shared with the 401(k) limit. They're separate limits; maxing one doesn't reduce room in the other.
- Ignoring the new Roth catch-up rule if you're a high earner. If your catch-up contributions are suddenly showing up as Roth instead of pre-tax on your pay stub, this rule is very likely why โ it's not a payroll error.
- Forgetting the 60-63 window is age-specific. The higher $11,250 catch-up doesn't apply before 60 or after the year you turn 63.
Frequently Asked Questions
1. What is the 401(k) contribution limit for 2026?
The 2026 401(k) employee elective deferral limit is $24,500, up from $23,500 in 2025.
2. What is the 401(k) catch-up contribution limit for 2026?
Savers 50 and older can contribute an additional $8,000, for a total of $32,500. Those aged 60-63 get a special catch-up of $11,250 instead, for a total of $35,750.
3. What is the mandatory Roth catch-up rule for high earners in 2026?
Employees who earned more than $150,000 in FICA wages in 2025 must make any catch-up contributions as Roth (after-tax) rather than pre-tax in 2026, if their plan offers a Roth option. Plans without a Roth option may be barred from accepting catch-up contributions from these employees.
4. What is the IRA contribution limit for 2026?
The 2026 IRA limit is $7,500, up from $7,000, plus a $1,100 catch-up for those 50 and older.
5. Do 401(k) and IRA limits share the same cap?
No โ they're separate. You can contribute up to $24,500 to a 401(k) and up to $7,500 to an IRA in the same year, subject to IRA deduction and eligibility rules based on income.
6. How much should I contribute to my 401(k) in 2026?
A common approach is contributing at least enough to get your full employer match, then increasing gradually toward the annual limit as your budget allows. Use a 401(k) calculator to compare contribution percentages against your take-home pay and long-term projection.
