How Much Can You Put in Your 401(k)? 2026–2027 Contribution Limits, Match, and Catch-Up Rules

The IRS set the 2026 employee 401(k) contribution limit at $24,500 — up $1,000 from $23,500 in 2025. If you’re 50 or older, you can add another $8,000 in catch-up contributions for a total of $32,500. And if you’re between 60 and 63, a SECURE 2.0 super catch-up provision lets you contribute up to $35,750 this year.

This page walks through the numbers, the mechanics of employer match and vesting, and the mistakes I see readers make most often. If your employer offers a 403(b), governmental 457(b), or TSP instead of a standard 401(k), the base limits mostly line up but a few rules genuinely differ — see my 401(k) vs. 403(b) vs. 457(b) vs. TSP comparison for those distinctions.

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2026 401(k) Contribution Limits at a Glance

I get a lot of questions about 401(k) contribution limits each year, especially around how catch-up contributions work and what the employer match rules are. Here’s the full breakdown for 2026.

There are two main types of 401(k) contributions: your own elective deferral (what you put in from your paycheck) and your employer’s matching contribution. Each has its own limit, and there’s an overall combined cap that covers both.

The table below shows how 2026 compares to recent years:

Note: The super catch-up column shows the total catch-up limit for ages 60–63, not the additional amount above the regular catch-up. So in 2026, workers in that age range can contribute up to $24,500 + $11,250 = $35,750 total. Source: IRS Retirement Topics — 401(k) and profit-sharing plan contribution limits.

For the full combined picture including IRA limits, see my 401(k)/IRA/Roth IRA hub.

What I’m Watching for 2027

The IRS typically releases the following year’s contribution limits in late October or early November — the exact date this year is around November 1, 2026. Rather than guess, the most useful early read comes from actuarial firm Milliman, which tracks IRS rounding rules and current inflation data to forecast these numbers each year.

Milliman’s latest projection has the 2027 employee deferral limit rising $500 to $25,000, the regular 50+ catch-up holding steady at $8,000, and the age 60–63 super catch-up rising $500 to $11,750. The combined employee-plus-employer cap is projected to rise $3,000 to $75,000.

These are forecasts, not official numbers, and they can still shift if inflation data between now and September 2026 comes in higher or lower than expected. I’ll update this table the moment the IRS makes its announcement.

Employee Contribution Limits

The $24,500 employee limit applies to traditional (pre-tax) and Roth 401(k) contributions combined. You can split your deferral between the two however you like — but the total across both can’t exceed $24,500.

This limit applies across every 401(k) and 403(b) plan you contribute to in a calendar year, combined. If you switch jobs mid-year and contribute to two plans, both contributions count toward the same annual cap — more on that in Common Issues below.

If your income is more modest, contributing to your 401(k) can also qualify you for the Saver’s Credit — a separate tax credit worth up to $1,000 ($2,000 if married filing jointly) that comes on top of your regular tax savings. See the IRS Saver’s Credit page or my Saver’s Credit income limits guide for the current income thresholds.

Employer Match and Combined Limits

Employer matching contributions do not count toward your personal $24,500 employee limit — but they do count toward the overall combined limit. For 2026, the combined ceiling (employee + employer contributions) is $72,000, or 100% of your compensation if that’s lower.

Most employers match somewhere between 3% and 6% of employee contributions, so very few people actually approach the combined cap. Still, if you’re self-employed with a solo 401(k), you’re both the employee and employer — which makes the $72,000 limit very relevant. If you’re weighing a solo 401(k) against other self-employed options, see my SEP-IRA rules and contribution limits guide for a side-by-side comparison.

For what it’s worth, I always make sure I’m contributing at least enough to capture the full employer match before directing savings anywhere else. It’s the closest thing to a guaranteed return you’ll find — and it’s the first thing I’d look at if you’re trying to decide where to start.

Keep in mind that employer contributions often come with a vesting schedule. Your company may match your contributions immediately, or they may require 2–4 years of service before that money is fully yours.

Catch-Up Contributions (Age 50 and Over)

If you’re 50 or older by December 31, 2026, you can make catch-up contributions on top of the standard limit. For 2026, the catch-up amount is $8,000, up from $7,500 in 2025. That brings your total to $32,500.

The SECURE 2.0 Act also introduced a higher super catch-up specifically for ages 60–63 — $11,250 for 2026, bringing that group’s total to $35,750. And starting in 2026, workers 50+ who earned over $150,000 from their employer in 2025 must make catch-up contributions as Roth rather than pre-tax.

I cover the super catch-up mechanics, the Roth catch-up mandate for high earners, and every other catch-up scenario across plan types in much more depth in my dedicated catch-up contribution guide — that’s the page to check if you want the full rules rather than the summary here.

Compensation Limits and HCE Thresholds

Not all of your salary counts for contribution-calculation purposes. The IRS caps the amount of compensation that can be considered, and that cap increased in 2026:

If you’re classified as a highly compensated employee (earned over $165,000 in the prior year), your 401(k) deferral rate may be restricted based on how much lower-paid employees contribute. This is the ADP/ACP non-discrimination test — it exists to prevent plans from disproportionately favoring highly paid workers.

Real-World Examples

Example 1 — The super catch-up in practice: Sarah is 62 and earns $120,000. She’s been contributing $20,000 to her 401(k) all year and is wondering if she should bump it up. Under the 2026 rules, she can contribute up to $35,750 total ($24,500 employee max + $11,250 super catch-up). She bumps her contributions to max them out before year-end. Her employer matches 4% of salary — $4,800 — which doesn’t count against her $35,750 employee limit but adds to the combined $72,000 cap. Total going in: $40,550.

Example 2 — Hitting the HCE wall mid-year: Mark earned $175,000 last year, making him a highly compensated employee in 2026. His company’s lower-paid workers are contributing an average of 5% of their salary. Under ADP testing rules, Mark’s deferral rate may be capped close to that same percentage — limiting him to roughly $8,750 rather than the full $24,500. In March, his plan administrator notifies him he’s over the limit. Mark gets an excess contribution refund, which is then taxable. The lesson: if you’re an HCE, check with HR early in the year about what your effective cap will be before you set your deferral rate.

Things can change quickly when the IRS adjusts for inflation — I’ll update this page when there are new announcements. Subscribe here to get notified.

401(k) Automatic Enrollment

Under legislation passed in recent years, employers can now automatically enroll eligible employees in 401(k) plans at a default contribution rate — typically 3% to 6% of salary. You can always opt out or adjust your rate, but auto-enrollment has been shown to meaningfully improve retirement savings rates, especially for younger workers who might otherwise procrastinate.

If your employer does an enrollment sweep at the start of the year, it may also nudge participants who are below the sweep rate to contribute more — which also makes you eligible for more employer matching (free money).

Common Issues to Watch Out For

I get a lot of questions about 401(k) edge cases — here are the ones that trip people up most often.

Over-contributing when switching jobs. If you leave a job mid-year and join a new employer, both 401(k) plans share the same $24,500 annual cap. Your new employer’s plan doesn’t know what you contributed to your old one. It’s on you to track this.

Missing the same-year correction window. If your plan catches the excess and processes the return before the tax deadline, you’re generally fine. But if the correction slips past that window — the plan is slow, or you catch it late — the excess isn’t automatically reflected in a corrected W-2.

You then have to manually add the excess amount back to your taxable income when you file, and you’ll effectively be taxed on it twice: once now, and again when it’s eventually distributed. See the IRS’s own guidance on excess elective deferrals for exactly how the correction and reporting work.

Leaving employer match on the table. This is the one I see come up in reader emails all the time. If your employer matches 4% of your salary and you’re contributing 2%, you’re giving away free money. Always contribute at least enough to capture the full match before directing savings elsewhere.

Not accounting for the vesting schedule. Your contributions are always yours. But employer matching contributions often vest over 2–4 years. If you leave after 18 months, you might walk away with only a fraction of what your employer put in — or none of it. Worth checking your plan documents before making any job change.

Traditional vs Roth 401(k) — the choice most people ignore. Many plans offer both. The traditional version reduces your taxable income now; the Roth version means tax-free withdrawals in retirement.

If you expect your tax rate to be higher in retirement than it is today, Roth usually wins. I tend to think younger workers in lower tax brackets benefit most from the Roth option, and I walk through the same tradeoff for IRAs in my Traditional vs Roth IRA breakdown if you’re weighing both accounts together.

Auto-enrollment at a rate that’s too low. If your employer auto-enrolled you at 3%, you might assume you’re set. But 3% often won’t get you to a comfortable retirement, and you may be missing out on additional matching. Log in and check your deferral rate — it takes two minutes and could matter a lot over 20 years.