401(k) Contribution Limits 2026 — Employee, Employer, and Catch-Up
The 2026 401(k) contribution limit is $23,500 — same as 2025. If you're 50 or older, you can add catch-up contributions. And thanks to SECURE 2.0, workers aged 60-63 get an even higher "super catch-up" limit.
See how maxing out your 401(k) grows over time with the 401(k) Calculator→2026 401(k) Limits at a Glance
| Limit Type | 2026 | 2025 |
|---|---|---|
| Employee contribution (under 50) | $23,500 | $23,500 |
| Catch-up (age 50-59, 64+) | $7,500 | $7,500 |
| Super catch-up (age 60-63) | $11,250 | $11,250 |
| Total employee max (under 50) | $23,500 | $23,500 |
| Total employee max (50-59, 64+) | $31,000 | $31,000 |
| Total employee max (60-63) | $34,750 | $34,750 |
| Total limit (employee + employer) | $70,000 | $70,000 |
| Total limit with catch-up (50+) | $77,500 | $77,500 |
Employee Contribution Limit: $23,500
This is the most you can defer from your paycheck into a 401(k) in 2026. It includes:
- Traditional 401(k) contributions (pre-tax)
- Roth 401(k) contributions (after-tax)
- Combined total across both types
If you contribute to multiple 401(k) plans (two jobs, for example), the $23,500 limit applies to your total contributions across all plans — not per plan.
How Much Per Paycheck?
| Pay Frequency | Per-Paycheck Amount (to max out) |
|---|---|
| Biweekly (26 paychecks) | $904 |
| Semi-monthly (24 paychecks) | $979 |
| Monthly (12 paychecks) | $1,958 |
Catch-Up Contributions
Standard Catch-Up (Age 50-59, 64+): $7,500
If you turn 50 or older during 2026, you can contribute an additional $7,500 on top of the $23,500 base limit, for a total of $31,000.
Super Catch-Up (Age 60-63): $11,250
SECURE 2.0 introduced a higher catch-up limit for workers aged 60-63 starting in 2025. If you're in this age range in 2026, your catch-up limit is $11,250, bringing your total employee max to $34,750.
| Age in 2026 | Base Limit | Catch-Up | Total Employee Max |
|---|---|---|---|
| Under 50 | $23,500 | $0 | $23,500 |
| 50-59 | $23,500 | $7,500 | $31,000 |
| 60-63 | $23,500 | $11,250 | $34,750 |
| 64+ | $23,500 | $7,500 | $31,000 |
Important: The super catch-up drops back to $7,500 once you turn 64. If you're in the 60-63 window, maximize it while you can.
Employer Contribution Limits
Your employer can contribute on top of your deferrals — through matching or profit-sharing. The combined total of employee + employer contributions can't exceed $70,000 (or $77,500 / $81,250 with catch-up).
Common Employer Match Formulas
| Match Type | How It Works | Your $23,500 Gets... |
|---|---|---|
| 100% up to 3% | Dollar-for-dollar on first 3% of salary | +$2,400 (on $80k salary) |
| 50% up to 6% | 50 cents per dollar on first 6% | +$2,400 (on $80k salary) |
| 100% up to 6% | Dollar-for-dollar on first 6% | +$4,800 (on $80k salary) |
| Dollar-for-dollar up to $5,000 | Fixed cap | +$5,000 |
Employer match does not count toward your $23,500 employee limit. It only counts toward the $70,000 total limit.
Calculate your 401(k) growth with employer match→After-Tax (Non-Roth) Contributions
Some plans allow after-tax contributions beyond the $23,500 employee limit, up to the $70,000 total cap. This creates the "mega backdoor Roth" opportunity:
- Contribute after-tax dollars beyond $23,500
- Convert them to Roth (in-plan conversion or rollover to Roth IRA)
- Future growth is tax-free
Example (salary $150,000, age 40):
- Employee deferral: $23,500
- Employer match (50% of 6%): $4,500
- Room for after-tax: $70,000 - $23,500 - $4,500 = $42,000
Not all plans allow this — check with your HR department.
Roth 401(k) vs Traditional 401(k) Limits
Both share the same $23,500 limit. You can split contributions between them in any ratio:
| Strategy | Traditional | Roth | Total |
|---|---|---|---|
| All traditional | $23,500 | $0 | $23,500 |
| All Roth | $0 | $23,500 | $23,500 |
| 50/50 split | $11,750 | $11,750 | $23,500 |
The tax trade-off: Traditional reduces your taxable income now. Roth grows tax-free and withdrawals in retirement are tax-free. Compare Traditional vs Roth 401(k) for help deciding.
What Happens If You Over-Contribute?
If you exceed the $23,500 limit (possible when switching jobs mid-year), you must withdraw the excess by April 15 of the following year. Otherwise:
- The excess is taxed twice — once in the contribution year, again at withdrawal
- Earnings on the excess are also taxable
- A 10% early withdrawal penalty may apply on earnings
How to Fix It
Contact your plan administrator and request a corrective distribution of the excess. They'll return the over-contribution plus any earnings, and issue a corrected tax form.
401(k) vs IRA Limits Comparison
| Feature | 401(k) | Traditional IRA | Roth IRA |
|---|---|---|---|
| 2026 limit | $23,500 | $7,000 | $7,000 |
| Catch-up (50+) | $7,500 | $1,000 | $1,000 |
| Employer match | Yes | No | No |
| Income limit to contribute | None | None | $150k-$165k (single) |
| Tax deduction | Always (Traditional) | Income-dependent | Never |
You can contribute to both a 401(k) and an IRA. Max out both and you're saving $30,500/year (under 50) in tax-advantaged accounts.
FAQ
Can I contribute to two 401(k) plans?
Yes, but the $23,500 limit applies to your total employee contributions across all 401(k) plans. Employer contributions are separate per plan.
Does employer match count toward my $23,500 limit?
No. Employer contributions count toward the $70,000 total limit, not your $23,500 employee limit.
When do catch-up contributions start?
The year you turn 50. If you turn 50 anytime in 2026, you can make catch-up contributions for the entire year.
Is the 401(k) limit per person or per plan?
Per person. If you have two jobs with two 401(k) plans, your combined employee contributions can't exceed $23,500.
What's the difference between 401(k) and 403(b) limits?
Same limits. The $23,500 employee limit and catch-up amounts are identical for 401(k), 403(b), and most 457(b) plans. Compare 403(b) vs 401(k).
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