Updated October 1, 2026. Quick answer: The 2026 limit on employee contributions to a 401(k) is $24,500. Savers 50 and older can add an $8,000 catch-up, and those who are 60, 61, 62 or 63 can add $11,250 instead. The IRS states the 50-plus total as $32,500. The overall limit on employee and employer contributions together is $72,000, not counting catch-up contributions.
Related reading on this site: HSA contribution deadline 2026 and solo 401(k) contribution deadline 2026.
Project a Thrift Savings Plan balance with the FERS agency match and the 2026 limits: TSP calculator.
More 2026 plan limits: the 2026 highly compensated employee threshold, the 2026 solo 401(k) limits and the 2026 total 401(k) limit.
2026 401(k) limits at a glance
| Limit | 2026 amount | Where it comes from |
|---|---|---|
| Employee elective deferral | $24,500 | Notice 2025-67 |
| Catch-up, age 50 and over | $8,000 | Notice 2025-67 |
| Catch-up, ages 60 to 63 | $11,250 | Notice 2025-67 |
| Employee total with the age 50 catch-up | $32,500 | IR-2025-111 |
| Employee total with the ages 60 to 63 catch-up | $35,750 | Computed here: $24,500 plus $11,250 |
| Employee plus employer, excluding catch-up | $72,000 | Notice 2025-67 and Publication 560 |
| Plan compensation limit | $360,000 | Notice 2025-67 |
| Highly compensated employee threshold | $160,000 | Notice 2025-67 |
The employee limit and the overall limit
Two annual limits apply. The IRS describes the first as “A limit on employee elective salary deferrals.” The second is “An overall limit on contributions to a participant’s account.” The overall limit counts the employee’s deferrals, employer matching contributions, employer nonelective contributions and forfeiture allocations, but not catch-up contributions. For 2026 the IRS states it this way: “The limitation for defined contribution plans under section 415(c)(1)(A) is increased in 2026 from $70,000 to $72,000.”
Roth 401(k) contribution limits 2026
A Roth 401(k) does not have a separate, additional limit. Publication 560 describes the program this way: “These contributions, which are made in lieu of elective deferrals, are designated Roth contributions.” Roth and pre-tax deferrals therefore share the same $24,500 limit, and the catch-up amounts follow the same rule. A saver can split the dollars between the two types but cannot exceed the total.
Catch-up contributions in a 401(k)
The IRS says that if the plan permits it, “participants age 50 or over at the end of the calendar year can also make catch-up contributions”. The 2026 amounts are $8,000 for most participants and $11,250 for ages 60 to 63, a higher limit created by SECURE 2.0. The notice also sets a Roth catch-up wage threshold of $150,000, which decides whether catch-up contributions must be made as Roth contributions. See the ages 60 to 63 catch-up page and the Roth catch-up requirement for the detail.
SIMPLE 401(k) limits
A SIMPLE 401(k) has lower limits. The IRS lists the employee limit as “$17,000 in 2026, subject to cost-of-living adjustments.” The catch-up is $4,000, and $5,250 for ages 60 to 63.
Excess deferrals
If total deferrals across all plans pass the limit, the IRS says to “Notify your plan administrator before April 15 of the following year” so the excess, adjusted for earnings, can be paid back to you.
Common mistakes
- Adding the Roth and pre-tax limits together. They share one limit.
- Counting only one employer. The employee limit applies across every plan you contribute to.
- Forgetting that catch-up amounts sit on top of the $24,500 and are not part of the $72,000 overall limit.
- Assuming the plan offers catch-up contributions. The plan has to permit them.
Related: the 2027 limits page, the 2026 retirement numbers hub, and the catch-up calculator.
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Answer againSources
- IRS Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living: https://www.irs.gov/pub/irs-drop/n-25-67.pdf
- IRS news release IR-2025-111 (Nov. 13, 2025), 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500: https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500
- IRS, Retirement topics: 401(k) and profit-sharing plan contribution limits: https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits
- IRS Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans): https://www.irs.gov/publications/p560
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.