2026 401(k) Contribution and Catch-Up Limits
For 2026, most people can put up to $24,500 of their own pay into a 401(k). If you are age 50 or older, you may be able to add an $8,000 catch-up contribution. If you are age 60 through 63, the catch-up amount is higher: $11,250 instead of $8,000.
That gives you these 2026 employee contribution totals:
| Age during 2026 | Regular employee limit | Available catch-up | Maximum employee deferral |
|---|---|---|---|
| Under 50 | $24,500 | $0 | $24,500 |
| 50-59 | $24,500 | $8,000 | $32,500 |
| 60-63 | $24,500 | $11,250 | $35,750 |
| 64 and older | $24,500 | $8,000 | $32,500 |
These amounts come from the IRS 2026 retirement plan limits announcement.
What the employee limit covers
The $24,500 limit applies to the money you choose to defer from your paycheck. That includes traditional 401(k) and Roth 401(k) employee contributions.
Employer match usually does not reduce your $24,500 employee limit. It has its own plan and tax limits, so the employee limit is not the only number your plan may track.
How the catch-up amount works
Catch-up contributions sit on top of the regular employee limit when you meet the age rule and your plan allows them.
For example:
- A 52-year-old can defer up to $32,500 in 2026 when eligible for the regular catch-up.
- A 61-year-old can defer up to $35,750 in 2026 when eligible for the higher ages 60-63 catch-up.
- A 64-year-old returns to the standard age 50-and-older catch-up amount, producing a $32,500 total employee limit.
Payroll systems handle this differently. Some require a separate catch-up election. Others keep deductions going after you reach the regular limit. Check the process before assuming the extra amount will come out automatically.
Convert the limit into a contribution percentage
To turn the annual limit into a paycheck percentage, divide the amount you want to contribute by your eligible annual salary.
For a worker under age 50 earning $100,000:
$24,500 ÷ $100,000 = 24.5%
For a worker earning $200,000:
$24,500 ÷ $200,000 = 12.25%
The percentage changes when pay changes. Bonuses, commissions, eligible-pay rules, and payroll rounding can also change the amount that actually comes out.
Avoid reaching the limit too early
Some plans calculate the employer match each paycheck and do not offer a year-end true-up. If you contribute too much early in the year, your employee contributions may stop before later paychecks, and those later paychecks may miss the match.
Before front-loading contributions, verify:
- Whether the employer performs a true-up.
- Which compensation is eligible for matching.
- Whether the match is calculated each paycheck or annually.
- How payroll stops deductions at the employee limit.
If your goal is both the maximum employee contribution and the full employer match, check both numbers. They are related, but they are not the same target.
Changing employers during the year
The employee limit generally applies across the traditional and Roth 401(k)-type contributions you make during the year. If you change jobs, the new payroll system may not know how much you already contributed at the old job.
Keep the final pay statement and account records from the first employer. Tell the new payroll or plan administrator how much you already contributed, then watch the combined total.
Traditional and Roth contributions
Traditional and Roth 401(k) employee contributions generally share the same annual employee limit. Splitting money between them does not create two separate $24,500 limits.
Tax treatment and catch-up rules can get more specific for higher earners and plan-specific Roth features. Use the plan's current materials or ask the administrator how its 2026 payroll rules apply to you.