What is the 401(k) contribution limit for 2026?

The 2026 employee elective deferral limit is $24,500, up from $23,500 in 2025. Workers age 50 and over can contribute an additional $8,000 catch-up, for a total of $32,500. Under SECURE 2.0, workers ages 60 through 63 get a higher 'super catch-up' of $11,250, allowing total deferrals of $35,750. The combined employee plus employer contribution limit (annual additions) is $70,000, or $78,000 with the standard catch-up and $81,250 with the super catch-up.

How much should I contribute to my 401(k)?

At minimum, contribute enough to capture the full employer match — anything less is leaving guaranteed money on the table. A common target is 15% of gross income across all retirement accounts (including the employer match). On a $100,000 salary that's $15,000/year. If you can max the $24,500 employee cap, you'll be on track for a $1.5M+ balance at age 65 assuming a 7% real return over 30 years.

What is the SECURE 2.0 super catch-up contribution?

Under the SECURE 2.0 Act, workers ages 60, 61, 62, and 63 can make a higher catch-up contribution equal to the greater of $10,000 (indexed for inflation) or 150% of the standard catch-up. For 2026 the super catch-up is $11,250. At age 64 you revert to the standard $8,000 catch-up. This is a four-year window designed to help workers near retirement accelerate savings.

Can I contribute to both a 401(k) and an IRA in 2026?

Yes. The 401(k) and IRA contribution limits are separate. In 2026 you can contribute $24,500 to your 401(k) and $7,500 to a traditional or Roth IRA ($8,500 if 50+). However, IRA deductibility phases out at higher incomes if you're covered by a workplace plan, and Roth IRA contributions phase out above $165,000 (single) or $246,000 (married filing jointly).

What is the total 401(k) annual addition limit for 2026?

The total annual additions limit — combining employee deferrals, employer match, and any after-tax contributions — is $70,000 for 2026. With the standard $8,000 catch-up the cap rises to $78,000, and with the SECURE 2.0 super catch-up at ages 60–63 it rises to $81,250. This cap matters most for high earners and anyone using the 'mega backdoor Roth' strategy with after-tax 401(k) contributions.

401(k) Contribution Limits 2026: How Much You Can Actually Save

The 2026 401(k) limits at a glance

Limit	2025	2026	Change
Employee elective deferral	$23,500	$24,500	+$1,000
Catch-up (age 50+)	$7,500	$8,000	+$500
Super catch-up (age 60–63)	$11,250	$11,250	flat
Total annual additions	$70,000	$70,000	flat
Compensation cap	$350,000	$360,000	+$10,000
Highly compensated employee	$160,000	$165,000	+$5,000

Limits per IRS Notice 2025-XX (released October 2025). Compensation cap is the maximum salary that can be considered for plan contributions. HCE threshold determines nondiscrimination testing categories.

What it actually takes to max out the $24,500 cap

Hitting $24,500 across 26 biweekly pay periods requires deferring $942 per check. As a percentage of pre-tax pay, that looks very different at different income levels:

Gross salary	% of pay to max	Per biweekly check	Take-home reduction*
$60,000	40.8%	$942	~$700
$85,000	28.8%	$942	~$700
$120,000	20.4%	$942	~$660
$200,000	12.3%	$942	~$610
$360,000 (cap)	6.8%	$942	~$565

*Approximate after-tax cost of contributing $942/check, assuming 22–32% marginal federal bracket and 6% state tax. Actual take-home impact depends on filing status, deductions, and state. Verify with our Tax Calculator.

The employer match: don't leave free money on the table

The $24,500 cap applies only to your contributions. Employer contributions (match, profit sharing, nonelective) sit on top, up to the $70,000 total annual additions limit. The most common employer match is 50% on the first 6% of pay, which means:

On $100,000 salary, contributing 6% ($6,000) earns a $3,000 match — a 50% instant return on the first $6,000.
Contributing less than 6% leaves the unclaimed match on the table. On a $100K salary, contributing 3% instead of 6% costs you $1,500 per year — $45,000 in matches over 30 years (before growth).
Some employers vest the match over 3–5 years. Check your plan documents — leaving before vesting forfeits unvested employer contributions.

Traditional vs Roth 401(k): which to use in 2026

Most employers now offer both a traditional (pre-tax) and Roth (after-tax) 401(k). The choice depends on your current vs expected future tax bracket:

Traditional 401(k): Contributions reduce taxable income today. Withdrawals in retirement are taxed as ordinary income. Best when your current bracket is higher than your expected retirement bracket.
Roth 401(k): Contributions are made with after-tax dollars. Qualified withdrawals (after age 59½ and 5-year rule) are tax-free. Best when your current bracket is lower than expected retirement bracket — and for younger workers with decades of tax-free compounding ahead.
SECURE 2.0 change: Starting 2026, catch-up contributions for workers earning over $145,000 in the prior year must be Roth. This forces high earners aged 50+ into after-tax catch-ups.

30-year projections: what maxing out actually buys you

Maxing the $24,500 employee cap (no employer match included) for 30 years at a 7% real return grows to roughly $2.31 million in today's dollars. Add a standard 3% employer match on a $120K salary ($3,600/year) and the balance climbs to $2.65 million.

Annual contribution	10 years @ 7%	20 years @ 7%	30 years @ 7%
$6,000 (6% of $100K)	$82,900	$246,000	$566,800
$15,000 (15% of $100K)	$207,400	$615,300	$1,417,000
$24,500 (max)	$338,700	$1,005,000	$2,313,800
$24,500 + $3,600 match	$388,500	$1,152,700	$2,653,800

Assumes 7% real return (after inflation), end-of-year contributions, no fee drag, no future limit increases. Real-world balances will be higher in nominal dollars and will benefit from periodic limit adjustments. Verify in our Retirement Savings Calculator.

The mega backdoor Roth: how high earners blow past $24,500

About 25% of large 401(k) plans now permit after-tax contributions and in-plan Roth conversions — the "mega backdoor Roth" strategy. Mechanics:

Contribute the full $24,500 employee deferral (pre-tax or Roth).
Receive employer match — say $7,500 on a $150K salary.
Make additional after-tax contributions up to the $70,000 annual additions cap. With the above, that's $70,000 − $24,500 − $7,500 = $38,000.
Convert the after-tax balance to Roth (in-plan) — earnings accumulate tax-free thereafter.

This requires three plan features: after-tax contributions, in-plan Roth conversions (or in-service withdrawals to a Roth IRA), and high enough pay to fund the strategy. Check your Summary Plan Description.

Project your 401(k) balance

Our Retirement Savings Calculator models employee contribution, employer match, and expected return over any time horizon. Pair it with the Compound Interest Calculator to compare scenarios.

Frequently asked questions

What is the 401(k) limit for 2026?

$24,500 employee deferral, $8,000 catch-up at age 50+, and an $11,250 super catch-up at ages 60–63. The total annual additions cap is $70,000.

How much should I contribute?

At minimum, enough to capture the full employer match. A target of 15% of gross income (including match) puts most workers on track for a comfortable retirement. Maxing the $24,500 cap grows to ~$2.3M over 30 years at 7% real return.

What is the SECURE 2.0 super catch-up?

A higher catch-up of $11,250 in 2026 for workers ages 60 through 63. At age 64 you revert to the standard $8,000 catch-up.

Can I contribute to both a 401(k) and IRA?

Yes — limits are separate. 2026 IRA limit is $7,500 ($8,500 with catch-up). Roth IRA contributions phase out above $165K single / $246K joint.

Does the catch-up have to be Roth?

Starting 2026, yes — but only if you earned over $145,000 the prior year. The SECURE 2.0 Roth catch-up rule applies to high earners only.

Data sources: IRS 401(k) contribution limits; SECURE 2.0 Act provisions. Projections verified using the accurate.software Retirement Savings Calculator.