401(k) Contribution Limits for 2026
The IRS sets new 401(k) limits each year. Here are the 2026 employee, catch-up, and total limits, and how to use every dollar of room.
For 2026, employees can contribute $24,500 to a 401(k), plus a $8,000 catch-up at 50 and older (with a higher $11,250 catch-up for ages 60 to 63). The total limit including employer match is $72,000. Maxing the match first, then the employee limit, is the standard priority order.
The 2026 headline numbers
The employee elective deferral limit for 2026 is $24,500, up with inflation adjustments. Workers 50 and older can add a $8,000 catch-up contribution, for a $32,500 total. Workers aged 60 to 63 get an enhanced catch-up of $11,250 under the SECURE 2.0 rules, for a $35,750 total.
The overall limit, employee plus employer contributions, is $72,000 for 2026 ($79,500 with the standard catch-up). Highly compensated employees should also watch for plan-specific nondiscrimination limits.
Roth vs traditional within the limit
The $24,500 cap covers your combined traditional and Roth 401(k) contributions; you cannot do $24,500 of each. Splitting is allowed: $12,000 traditional plus $12,500 Roth, for example, as long as the total stays under the cap.
Employer matches always go to the traditional pre-tax side, even if your contributions are Roth. That match does not count against your $24,500; it counts against the $72,000 total.
The priority order
First, contribute enough to capture the full employer match. A 50 percent match on 6 percent of salary is an instant 50 percent return, and leaving it unclaimed is the most expensive mistake in retirement saving.
Second, max the $24,500 employee limit if you can. Third, fund an IRA or HSA. Fourth, if your plan allows after-tax contributions with in-service withdrawals, the mega backdoor Roth can push far beyond the standard limits.
Catch-up strategies at 50+
The $8,000 catch-up is use-it-or-lose-it each year, and the 60-to-63 enhanced $11,250 window is a one-time four-year opportunity worth up to $45,000 of extra room. These are the highest-value contribution years for most savers.
Note the coming change: under SECURE 2.0, catch-up contributions for earners above $145,000 must go to Roth starting in 2026. Check with your plan administrator so a payroll coding error does not blow the rule.
What if you cannot max it
Most people cannot, and that is fine. The data is clear that the savings rate matters more than perfect optimization: 15 percent of income, including the match, puts most households on track.
Automate annual 1 percent increases. You will barely feel each step, and in five years a 10 percent rate becomes 15 percent without a single painful decision.
Skip the arithmetic
See what maxing contributions does to your projection with the free retirement calculator.
2026 401(k) limits
How much can I contribute to my 401(k) in 2026?
The 2026 employee elective deferral limit is $24,500. Workers 50 and older may add an $8,000 catch-up contribution; those aged 60 to 63 may add $11,250 under SECURE 2.0. Including employer contributions, the total limit is $72,000.
Does the employer match count toward my $24,500?
No. Your $24,500 limit covers only what you contribute. Employer matching dollars count toward the overall $72,000 limit for combined employee and employer contributions, not toward your personal deferral cap.
What is the mega backdoor Roth?
Some 401(k) plans accept after-tax contributions beyond the $24,500 pre-tax/Roth cap, up to the $72,000 total limit, and allow converting them to Roth. This mega backdoor Roth can add tens of thousands in Roth space yearly, but only if your plan permits both after-tax contributions and in-service distributions.