401k Contribution Calculator 2026 (Limits, Catch-Up & Match)
Check your 2026 401(k) contribution limits — $24,500 employee deferral, $8,000 catch-up at 50+, $11,250 super catch-up at 60–63, and the $72,000 combined cap — with employer match math and pre-tax vs Roth savings.
401(k) Contribution — interactive calculator, computed instantly in your browser.
401(k) Contribution Limits 2026: The $24,500 Deferral, Catch-Up Tiers, and Free Match Math
Total = Min(Deferral, Limit for Your Age) + Employer Match
| Line | Value | Detail |
|---|---|---|
| Salary | $90,000 | 12% employee contribution = $10,800 |
| 2026 deferral limit (402(g)) | $24,500 | Your age-52 limit with catch-up: $32,500 |
| Employer match | $2,700 | 50% of contributions up to 6% of salary ($5,400 base) |
| Total to the account | $13,500 | $10,800 you + $2,700 match |
| Combined 415(c) room | $58,500 | $72,000 cap − $13,500 used |
| Biweekly paycheck cut | $415.38 | $10,800 ÷ 26 pay periods |
| Pre-tax savings at 22% | $2,376 | $10,800 × 22% this year |
Key Point: The match is a guaranteed instant return — 50 cents on every dollar up to 6% of salary. At $10,800 contributed you already capture the full $2,700; dropping to 5% ($4,500 base) would forfeit part of it.
The 2026 numbers are bigger across the board: employees can defer $24,500 into a 401(k), the combined employee-plus-employer cap rises to $72,000, and catch-up contributions add $8,000 at 50+ (or $11,250 for the 60–63 super catch-up). Meanwhile Roth 401(k)s have no income limit at all — a rule change that makes the Roth vs pre-tax decision a tax-bracket question, not a salary-cap question.
1. The 2026 Limit Stack
- 402(g) employee deferral: $24,500 — the maximum from your own paycheck.
- Catch-up age 50+: +$8,000 → $32,500 total (ages 50–59 and 64+).
- Super catch-up ages 60–63: +$11,250 → $35,750 total, if the plan allows it.
- 415(c) combined limit: $72,000 for you plus your employer; IRA limit $7,500 on the side.
2. Free Money: The Match Math
The most common formula — 50% of your contribution up to 6% of salary — pays $2,700 on the example's $90,000 salary when you contribute at least $5,400 (6% of salary). The match is calculated on the lesser of your deferral or the 6% base, so contributing below 6% of salary literally leaves dollars on the table; in the calculator, dropping to $4,000 of deferrals cuts the match to $2,000. The match always lands as pre-tax dollars even when your own contributions are Roth.
3. Pre-Tax vs Roth in 2026
Pre-tax contributions cut this year's bill at your marginal rate — $10,800 at 22% saves $2,376 now, with withdrawals taxed later. Roth contributions pay that tax today so qualified withdrawals and all growth come out tax-free. Since 2026, earners with prior-year FICA wages above $150,000 must make their catch-up contributions as Roth (SECURE 2.0's mandatory-Roth rule), and Roth 401(k)s carry no income ceiling — high earners who cannot use a Roth IRA can still fill this one.
4. Election Season Moves
Benefits elections run November–December — the moment to raise a deferral percentage, capture the full match, and check whether your plan allows in-plan Roth conversion and after-tax contributions (the key to the full $72,000). Divide the raise by 26 paychecks to see the take-home hit, then project the balance with the 📈 Compound Interest Calculator, size the finish line with the 🏖️ Retirement Calculator, and check the income leg with the 🛡️ Social Security Calculator — all inside the 💰 Financial Hub.
🔗 Retirement Savings Cross-References
Grab the free employer match first, then let the balance compound — model the growth curve with the 📈 Compound Interest Calculator and the gap years with the 🏖️ Retirement Calculator, both inside the 💰 Financial Hub.
The other leg of retirement income is 🛡️ Social Security — and check the bracket your future withdrawals will land in with the 🏛️ Tax Bracket Calculator.
Frequently Asked Questions (401(k) Contribution)
Employees may defer $24,500 of salary into a 401(k) in 2026, up from $23,500 in 2025. Catch-up contributions add $8,000 at age 50 and older (a $32,500 employee maximum), while participants aged 60 through 63 may use an enhanced $11,250 super catch-up for a $35,750 maximum if their plan permits it. The combined employee-plus-employer limit under IRC §415(c) is $72,000.
Under the standard formula the employer adds 50 cents for every dollar you contribute, up to 6% of your salary. On $90,000 that is a $5,400 contribution base: contribute $10,800 and you capture the full $2,700 match; contribute under $5,400 and the match scales down with you. Contributing at least 6% of salary is the minimum to collect every matching dollar the plan offers.
Pre-tax saves tax now at your marginal rate — $10,800 at 22% keeps $2,376 this year — and wins if your retirement bracket is lower. Roth pays tax now so withdrawals and decades of growth come out tax-free, which wins if you expect equal or higher rates later. Roth 401(k)s have no income limit in 2026, and if your prior-year FICA wages exceeded $150,000, catch-up contributions must be made as Roth.
Excess deferrals are taxable in the year contributed and taxed again when withdrawn unless returned with earnings by the April tax-filing deadline — so track payroll closely near year end. The 402(g) limit counts only your own employee deferrals; employer matches and profit sharing apply separately against the $72,000 combined cap. Automatic enrollment plans usually stop you before this happens, but large raises mid-year can push past it.
During open enrollment, typically November or December for the coming year — that is when you can change payroll deferrals, verify the match formula, and confirm Roth options. Recheck after any raise: a 12% deferral on $90,000 is $10,800 ($415.38 per biweekly paycheck), and the calculator shows how each percentage point moves you toward the $24,500 base limit or your age-50+ maximum.