401(k) Contribution Limits 2026: Standard, Catch-Up, and Super Catch-Up

The 2026 employee deferral limit for 401(k), 403(b), and 457(b) plans is $23,500 — up from $23,000 in 2025. This is the maximum amount an employee can defer from their paycheck to their 401(k) account in a single calendar year. The limit is set annually by the IRS based on cost-of-living adjustments per IRS Revenue Procedure 2025-11. The same limit applies to both Traditional 401(k) and Roth 401(k) contributions combined — you can split between them but the total can't exceed $23,500.

Workers age 50 and older can add a catch-up contribution of $7,500 on top of the $23,500 standard limit. Total employee deferral for workers 50-59: $31,000 in 2026. The catch-up is allowed once you reach age 50 at any point during the tax year — you don't need to be 50 on January 1. Catch-up contributions go to the same Traditional or Roth bucket as your regular contributions. Most workers should prioritize catch-up contributions once eligible: it's an additional $7,500 of tax-advantaged savings space available only because you turned 50.

The SECURE Act 2.0 'super catch-up' is new and important. Workers age 60, 61, 62, and 63 can add $11,250 instead of $7,500 as catch-up, bringing their employee deferral limit to $34,750. The super catch-up was effective starting in 2025 under SECURE 2.0 §109 and applies to all workers within that four-year age band. At age 64, the catch-up reverts to the regular $7,500 — your total employee deferral drops back to $31,000. The super catch-up window is short but valuable: workers in those four years can save $34,750 × 4 = $139,000 of pre-tax retirement money before age 64.

Beyond the employee deferral limit is the IRC §415(c) overall cap — $70,000 for 2026 — which is the combined maximum of employee plus employer contributions to a 401(k). With regular age-50 catch-up, the overall cap is $77,500. With the age 60-63 super catch-up, the overall cap is $81,250. The overall cap rarely matters for typical workers because employer match is usually 3-6% of salary. It becomes a real constraint for highly compensated employees ($160,000+ in 2026) at companies with very generous matching or profit-sharing — and for workers using the Mega Backdoor Roth strategy (after-tax 401(k) contributions converted to Roth).

The compensation limit caps the salary that can be considered for plan contributions at $360,000 in 2026 (up from $350,000 in 2025). For very high earners, this limits how much employer match you can receive. If your match formula is 6% of pay and your salary is $500,000, the employer can only match 6% × $360,000 = $21,600, not 6% × $500,000 = $30,000. The compensation limit also restricts profit-sharing allocations and the highly-compensated-employee discrimination tests.

Roth 401(k) contributions are subject to the same $23,500 / $31,000 / $34,750 limits as Traditional. There is no income limit on Roth 401(k) contributions, unlike Roth IRAs which phase out at higher incomes ($161,750-$176,750 single MFJ phase-out at $246,750-$266,750 in 2026). High earners blocked from direct Roth IRA contributions can fully fund a Roth 401(k) regardless of income — a major reason employers should offer it. SECURE Act 2.0 also allowed employer matching contributions to be made directly to the Roth side starting in 2023; many plans rolled this out in 2024-2025.

Mega Backdoor Roth strategies leverage the gap between the employee limit ($23,500) and the overall §415(c) limit ($70,000). After-tax 401(k) contributions (different from Traditional or Roth) fill the gap up to the overall cap, then get converted in-plan to Roth or rolled out to a Roth IRA. This can move $35,000-$45,000 of after-tax savings per year into Roth tax treatment for workers at plans that support it. Most large-employer 401(k) plans support after-tax contributions; check your plan documents. Income-limit-blocked Roth IRA savers benefit most from this strategy.

If you have multiple jobs in a calendar year, watch the employee deferral limit. The $23,500 limit applies per individual, not per plan. A worker who maxes their old employer's 401(k) and starts a new job mid-year can accidentally over-contribute if they don't reduce contributions at the new employer. Excess contributions must be withdrawn by April 15 of the following year along with earnings — otherwise the excess is taxed twice. Track cumulative deferrals across all employers if you change jobs.

The most-asked question: how much should you actually contribute? At minimum, contribute enough to capture your full employer match — typically 6% of salary to get the standard 50% match formula. Beyond that, 10-15% of gross income is the conventional target for workers in their 20s and 30s. Late-career savers should max out catch-up and super catch-up contributions if cash flow allows. Use the 401(k) Calculator to model annual tax savings, employer match capture, and projected balance based on your specific salary, contribution rate, and employer match formula.

Run this analysis on your actual salary.