401(k) contribution and catch-up limits for 2026
Understand 2026 federal 401(k) employee deferral limits, ordinary catch-up contributions and the higher catch-up for ages 60 through 63. US federal rules only; state and local treatment is outside scope.
- Employee elective deferral limit
- $24,500IRS, 2026 retirement contribution limits
- General catch-up, age 50 or older
- $8,000IRS, 2026 retirement contribution limits
- Higher catch-up, ages 60 through 63
- $11,250 instead of the general catch-upIRS, 2026 retirement contribution limits
Employee deferrals are a separate limit
This guide covers US federal employee deferral limits for most 401(k) plans in 2026. The employee elective-deferral limit is $24,500. Congress legislates the framework; the IRS publishes the annual cost-of-living adjustments in Notice 2025-67. Employer contributions and state tax treatment are outside this guide. IRS, 2026 retirement contribution limits (opens in a new tab).
Catch-up contributions
The general catch-up limit for participants aged 50 or older is $8,000 in 2026, giving the generally published employee total of $32,500. For employees aged 60, 61, 62 or 63, the higher catch-up is $11,250 instead of $8,000. This higher catch-up replaces the general catch-up; the amounts are not stacked. IRS, 2026 retirement contribution limits (opens in a new tab).
A bounded limit example
Worked example using the money.financial calculator. For a participant aged 60 at year end with $10,000 already deferred, the money.financial calculator returns an employee limit of $35,750 and remaining limit of $25,750. This illustration assumes a plan permits the higher catch-up. It excludes employer matching, plan testing, compensation-limit application, investment returns and state taxes. Prior-year sponsor wages were not supplied, so it does not determine mandatory Roth catch-up treatment. A federal maximum does not establish a particular plan participant's permitted contribution.