2026 IRS 401(k) limit: $24,500, plus eligible catch-ups
Check the 2026 IRS 401(k) employee limits by age, the Roth catch-up rule for higher earners, and what to confirm with payroll.
By Refund Answers · Updated November 1, 2026
The IRS employee 401(k) contribution limit for 2026 is $24,500, up from $23,500 in 2025. Eligible employees can contribute up to $32,500 with the standard age-50 catch-up, or $35,750 if they turn 60, 61, 62 or 63 during 2026, provided their plan permits the applicable catch-up. These are employee salary-deferral limits, not employee-plus-employer totals. (IRS limits table)
Find your employee limit by age
Use the age you reach by December 31, 2026.
| Age at the end of 2026 | Regular employee limit | Available catch-up | Maximum employee deferrals |
|---|---|---|---|
| Under 50 | $24,500 | None | $24,500 |
| 50–59 | $24,500 | $8,000 | $32,500 |
| 60–63 | $24,500 | $11,250 | $35,750 |
| 64 or older | $24,500 | $8,000 | $32,500 |
The $11,250 higher catch-up replaces the $8,000 catch-up; you do not add both. Someone turning 64 in 2026 returns to the standard catch-up limit. You do not need to be “behind” on retirement savings to qualify. Your plan may impose a lower limit, and catch-ups depend on its provisions. You also need sufficient compensation to make the contributions. (IRS contribution-limit guidance; IRS catch-up guidance)
This table covers regular traditional and safe-harbor 401(k) plans. SIMPLE 401(k) and starter 401(k) arrangements have different, lower limits; confirm your plan type before using these figures. (IRS Notice 2025-67)
The new 2026 Roth catch-up rule
Beginning in 2026, if your 2025 wages from the employer sponsoring the plan exceeded $150,000, your 2026 catch-up contributions generally must be designated Roth contributions. The threshold is more than $150,000, not $150,000 or more. It applies to both the standard and higher age-60–63 catch-ups. (IRS catch-up guidance; IRS Notice 2025-67)
This is a prior-year employer-wage test—not a test of your household income or projected 2026 salary. Ask payroll which wage amount it used, especially if you changed employers or work for related employers.
The rule concerns the catch-up portion, not a requirement to make all $24,500 of regular deferrals Roth. Roth contributions are included in current gross income rather than receiving pre-tax treatment. If you expect to be subject to the rule but cannot find a Roth option, contact the plan administrator before assuming you can make pre-tax catch-ups. (IRS designated Roth account guidance)
What counts toward the limit?
Pre-tax and Roth 401(k) salary deferrals share one employee limit. Splitting contributions between them does not double your allowance. (IRS designated Roth account guidance)
Employer matching contributions do not use up your $24,500 employee allowance. A separate overall limit generally caps annual additions to your accounts in plans maintained by one employer and any related employer—including regular employee deferrals and employer contributions—at the lesser of $72,000 for 2026 or 100% of compensation. Eligible catch-up contributions are excluded from that overall limit. The $72,000 figure is not permission to defer that much salary. (IRS contribution-limit guidance)
Before changing your payroll election
- Confirm your plan’s rules. Ask whether it permits your applicable catch-up and whether any plan-specific restriction lowers your limit.
- Add up your 2026 employee deferrals. Include pre-tax and Roth amounts at every employer where you contributed to a 401(k). A job change does not reset your personal annual allowance. If you also contributed to a 403(b), SIMPLE IRA or SARSEP, ask the administrator to check the shared deferral limit.
- Calculate the remaining room. Subtract those year-to-date deferrals from your applicable employee maximum. If you want to reach that maximum, divide the remainder by the number of remaining eligible paychecks, then check payroll’s election cutoff and whether your remaining pay supports that amount.
- Check the Roth treatment. If your 2025 plan-sponsor wages exceeded $150,000, ask payroll how it will handle catch-ups.
The IRS says employees generally must aggregate their elective deferrals across plans and monitor the applicable limits. If you discover an excess, contact the administrator promptly about a corrective distribution—not an ordinary withdrawal. For a 2026 excess deferral, the general deadline to distribute the excess, adjusted for earnings, is April 15, 2027. Request it well before that date so the plan can process it in time. Ask a tax professional for help if you have already exceeded the limit or need to report a correction. (IRS excess-deferral instructions)