2026 401(k) Catch-Up Limits Summary
For the 2026 tax year, the IRS cost-of-living adjustments announced in IRS Notice 2025-67 set the basic employee elective-deferral limit at $24,500.
Participants who reach age 50 or older by December 31, 2026 are permitted to make additional age-based catch-up contributions:
| Age at End of 2026 |
Regular Employee Limit |
Catch-Up Amount |
Total Employee Limit |
| Under Age 50 |
$24,500 |
$0 |
$24,500 |
| Age 50–59 |
$24,500 |
$8,000 |
$32,500 |
| Age 60–63 (Higher Catch-Up) |
$24,500 |
$11,250 |
$35,750 |
| Age 64 or Older |
$24,500 |
$8,000 |
$32,500 |
These amounts apply to traditional, safe harbor, and standard qualified 401(k) and 403(b) retirement plans.
Catch-Up Eligibility Is Based on Age by December 31
Under Treasury Regulation § 1.414(v)-1(a)(4), age-based catch-up eligibility is determined strictly by the age you attain by the close of the calendar year.
You do not have to wait until your birthday occurs during the year to start contributing catch-up dollars. For instance, if you were born on December 31, 1976, you turn age 50 on the final day of 2026. You are legally eligible to utilize the full $8,000 catch-up limit starting with your very first payroll in January 2026.
The SECURE 2.0 Higher Catch-Up for Ages 60 to 63
Enacted under the SECURE 2.0 Act of 2022 § 109, participants who attain ages 60, 61, 62, or 63 during the taxable year qualify for a higher statutory catch-up limit.
For 2026, the higher catch-up limit is $11,250 (or 150% of the standard catch-up limit). When combined with the $24,500 basic elective deferral limit, eligible workers in this four-year age window can contribute up to $35,750 in employee salary deferrals.
Critical Age 64 Rule: The higher catch-up window strictly ends after age 63. A participant who reaches age 64 during 2026 returns to the standard age-50+ catch-up limit of $8,000, bringing their maximum total deferral to $32,500.
The 2026 Mandatory Roth Catch-Up Rule ($150,000 Wage Threshold)
Under Internal Revenue Code § 414(v)(7) (enacted by SECURE 2.0 § 603 and finalized in Treasury Decision 10033), certain higher-income employees who make catch-up contributions must make them as designated Roth contributions.
- Threshold test: Applies if prior-year (2025) FICA wages from the employer sponsoring the plan exceeded $150,000.
- Strict "More Than" rule: Earning exactly $150,000.00 does not trigger the rule. Earnings must exceed $150,000 ($150,000.01+).
- Relevant W-2 field: For most corporate employees, the wage test looks to Form W-2 Box 3 (Social Security wages) from that employer, not Box 1 taxable wages, adjusted gross income (AGI), or household income.
- Applies only to catch-up dollars: The mandatory Roth rule applies strictly to the catch-up portion (amounts exceeding $24,500). Your base $24,500 regular deferral may still be made on a pre-tax basis.
- New employees: If you joined your current employer in 2026 and had $0 FICA wages from this sponsor in 2025, your new 2026 salary alone does not trigger the prior-year wage threshold for this employer.
Changing Jobs Does Not Reset Your Annual 401(k) Limit
Under Internal Revenue Code § 402(g), the employee elective-deferral limit is an individual annual limit across all employers during the calendar year, not a separate limit per company.
If you contributed $15,000 to Employer A's 401(k) before switching to Employer B in July 2026, you have only $9,500 of regular deferral room remaining ($24,500 − $15,000). If you are catch-up eligible at age 55, your total remaining room is $17,500 ($32,500 − $15,000). You must coordinate your payroll deductions to prevent an excess elective deferral.
Catch-Up Contributions and the $72,000 Annual Additions Limit
For 2026, the overall defined contribution plan annual additions limit under IRC § 415(c) is $72,000. This ceiling includes employee pre-tax deferrals, employee Roth deferrals, employer matching, employer profit sharing, and voluntary after-tax contributions.
Crucially, qualifying age-based catch-up contributions ($8,000 or $11,250) are permitted in addition to the § 415(c) limit. This means an eligible employee age 50–59 can receive up to $80,000 ($72,000 + $8,000) in total annual plan additions, and an eligible employee age 60–63 can receive up to $83,250 ($72,000 + $11,250).
Worked Scenarios for 2026 Catch-Up Contributions
Example 1: Age 55 Standard Catch-Up
Applicable Limit: $32,500 ($24,500 + $8,000)
Contributed So Far: $26,000
Remaining Room: $6,500
Remaining Paychecks: 10 biweekly
Required Per Paycheck: $650.00
Example 2: Age 61 Higher Catch-Up
Applicable Limit: $35,750 ($24,500 + $11,250)
Contributed So Far: $28,000
Remaining Room: $7,750
Remaining Paychecks: 5 paychecks
Required Per Paycheck: $1,550.00
Example 3: Age 64 Reset
Applicable Limit: $32,500 ($24,500 + $8,000)
Note: Does NOT receive $11,250 higher catch-up because the 60–63 window has passed.
Standard Catch-Up: $8,000
Example 4: Mandatory Roth Rule
Age 58 Employee, 2025 W-2 Box 3: $170,000
Total 2026 Deferral: $30,000
Regular Deferral: $24,500 (Can be pre-tax)
Catch-Up Portion: $5,500 (Must be Roth!)
Official IRS & Government Sources
IRS Notice 2025-67: 2026 Cost-of-Living Adjustments for Retirement Plans — statutory $24,500 deferral limit, $8,000 standard catch-up, and $11,250 higher catch-up limit.
Treasury Decision 10033: Final regulations on catch-up contributions and implementation of mandatory Roth catch-up requirements under SECURE 2.0 Act § 603.
Internal Revenue Code § 402(g), § 414(v), § 415(c): Statutory limits on elective deferrals, age-based catch-up contributions, and total annual plan additions.
Last verified for 2026 tax year: October 2026.
Frequently Asked Questions About 401(k) Catch-Up Contributions
What is the 401(k) catch-up contribution limit for 2026?
The standard 2026 catch-up contribution limit for eligible participants age 50 or older is $8,000. Participants who attain ages 60 through 63 during 2026 can have a higher $11,250 catch-up limit under applicable rules.
What is the regular 401(k) contribution limit for 2026?
The basic employee elective-deferral limit is $24,500.
How much can I contribute to my 401(k) at age 50 in 2026?
An eligible participant age 50 can have a total employee elective-deferral limit of $32,500: the $24,500 regular limit plus the $8,000 standard catch-up.
How much can I contribute at age 60 in 2026?
An eligible participant who attains age 60 during 2026 can have a total employee limit of $35,750: $24,500 plus the $11,250 higher catch-up.
How much can I contribute at age 61?
The same higher catch-up generally applies: $24,500 plus $11,250, for a $35,750 total employee elective-deferral limit.
How much can I contribute at age 62?
The applicable 2026 total can be $35,750, subject to plan and compensation rules.
How much can I contribute at age 63?
A participant who attains age 63 during 2026 can generally use the higher $11,250 catch-up, for a $35,750 total employee limit.
What happens when I turn 64?
The higher age-60-to-63 catch-up no longer applies. The standard $8,000 age-50+ catch-up generally applies instead, making the 2026 total $32,500.
Do I have to wait until my 50th birthday to make catch-up contributions?
Age eligibility is generally based on whether you attain age 50 by the end of the calendar year, subject to plan administration.
I turn 60 in December. Do I qualify for the larger catch-up?
If you attain age 60 during the year and the applicable plan/rules permit the higher catch-up, the higher annual age-60-to-63 amount can apply.
Does employer matching count toward the catch-up limit?
No. Employer match is not an employee catch-up contribution. Employer contributions are subject to separate plan and annual-additions rules.
Do Roth and Traditional 401(k) contributions have separate limits?
No. Employee pre-tax and designated Roth deferrals share the applicable employee elective-deferral limit.
What is the 2026 Roth catch-up rule?
Certain catch-up-eligible participants whose 2025 FICA wages from the employer sponsoring the plan exceeded $150,000 must make applicable 2026 catch-up contributions as designated Roth contributions.
Does earning exactly $150,000 trigger mandatory Roth catch-up?
The current 2026 threshold is based on wages that exceeded $150,000. Exactly $150,000 does not exceed the threshold.
Is $150,000 the Roth 401(k) income limit?
No. It is a prior-year FICA wage threshold used for the mandatory Roth treatment of certain catch-up contributions. It is not a Roth 401(k) eligibility ceiling.
Which wages count for the Roth catch-up rule?
Current IRS regulations generally use applicable prior-year FICA wages from the sponsoring employer, generally based on Social Security wages rather than household income or adjusted gross income.
Which W-2 box should I use?
For many employees, Form W-2 Box 3 Social Security wages is the relevant starting point for the prior-year FICA wage test. Special situations can require different treatment.
What if I started working for the employer in 2026?
If you had no applicable FICA wages from that sponsoring employer during 2025, your 2026 salary alone generally does not trigger the prior-year wage threshold.
What if I earned $100,000 from two different employers?
Do not automatically add unrelated employers' wages together for one employer's Roth catch-up wage test. The rule generally looks to prior-year wages from the employer sponsoring the plan, subject to employer-aggregation rules.
Does the Roth catch-up rule make all of my contributions Roth?
No. The rule concerns the catch-up contribution portion. It does not automatically require the regular employee-deferral portion to be Roth.
Can I still choose Roth if my wages are below $150,000?
If the plan permits Roth contributions, a participant may generally choose Roth elective deferrals even when the mandatory Roth catch-up wage threshold is not triggered.
What if my plan does not offer Roth contributions?
Plan implementation matters. If you are subject to the mandatory Roth catch-up rule but the plan does not provide the necessary Roth feature, contact the plan administrator about whether and how catch-up contributions are available.
What if I changed jobs during 2026?
Employee elective deferrals generally must be monitored across applicable plans for the calendar year. Changing employers does not create a fresh $24,500 basic employee limit.
How much should I contribute per paycheck to reach my 2026 limit?
Subtract employee deferrals already made from the applicable annual employee limit, then divide the remaining room by the remaining paychecks. The result is mathematical, not a recommendation.
What happens if the required amount per paycheck is more than my paycheck?
The annual limit cannot be reached through the entered remaining compensation. The calculator should show that the goal is not mathematically achievable with the remaining payroll.
Are catch-up contributions included in the $72,000 annual additions limit?
Qualifying age-based catch-up contributions generally are not counted against the base section 415(c) annual-additions limit in the same way as regular annual additions.
What is the 2026 annual additions limit?
The general section 415(c) defined-contribution annual-additions limit is $72,000 for 2026, subject to applicable rules.
What is the 2026 compensation limit?
The annual compensation limit under section 401(a)(17) is $360,000 for 2026.
Can my plan limit me below the IRS maximum?
Yes. Plan terms, compensation and other plan rules can reduce the amount you can actually contribute.
Do I need to be behind on retirement savings to make catch-up contributions?
No. Catch-up eligibility is age/rule based and does not require proving that you are behind on retirement savings.
Is this calculator tax or investment advice?
No. It provides educational calculations based on current published rules and the information entered.