The maximum employee contribution limit for 401(k) plans in 2026 is projected to be $24,500, up from $23,500 in 2025. The catch-up contribution for those aged 50 and older is expected to increase to $8,000 from $7,500 in 2025.
For individuals aged 60 to 63, the catch-up contribution may be approximately $12,000 (150% of $8,000). The total combined employer and employee contribution limit is projected to increase to $72,000, with a catch-up total limit of $80,000 for those aged 50 and above.
The annual compensation limit used for contribution calculations is expected to rise to $360,000 in 2026 from $350,000 in 2025.
Projected Contribution Limits
Here are the projected contribution limits for a 401(k) (and similar employer-sponsored retirement plans) for tax year 2026 in the U.S.:
| Category | Projected 2026 limit* |
|---|---|
| Elective salary deferral (for participants under age 50) | $24,500 |
| Catch-up contribution (for participants age 50+) | $8,000 |
| “Super catch-up” (for participants age 60-63) | Roughly $11,250-$12,000 |
| Total contributions (employee + employer) limit (§ 415(c)) | $72,000 (projected) |
*Note: These are projections based on cost-of-living adjustments and have not all been formally announced by the Internal Revenue Service as of yet.
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Additional key points
Starting in 2026, for certain high-earning participants (those whose prior year wages with the employer exceed a threshold — e.g., ~$150,000) kick-in additional rules: catch-up contributions may be required to be made as Roth (after-tax) rather than traditional pre-tax.
The total contribution limit (§ 415(c)) of ~$72,000 does not include catch-up contributions for those eligible — catch-ups are in addition to that limit under many plans.
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