| Limit | 2026 Amount | What does this mean for me? |
|---|---|---|
| Employee contribution limit | $24,500 | The most an employee can contribute through payroll on a pre-tax and/or Roth basis. |
| Age 50+ catch-up | $8,000 | An additional contribution available to participants age 50 or older by year-end, if the plan permits catch-up contributions. $24,500 regular limit plus the $8,000 catch-up. |
| Age 60–63 super catch-up | $11,250 | A higher catch-up amount for participants who turn age 60, 61, 62, or 63 during 2026. This replaces the regular catch-up for the year. $24,500 regular limit plus the $11,250 super catch-up. |
2026 401(k) Contribution Limits
Participant Contribution Limits
Participant Contribution Limits
| Limit | 2026 Amount | Why it matters |
|---|---|---|
| Annual additions limit (415) | $72,000 | The general maximum of employee deferrals, employer contributions, after-tax contributions, and forfeiture allocations. Catch-up contributions are not included. |
| Compensation limit | $360,000 | The maximum annual compensation generally considered when calculating plan contributions and benefits. |
| HCE compensation threshold | $160,000 | The compensation threshold used in highly compensated employee determinations under the applicable lookback rules. |
| Key employee officer threshold | $235,000 | The officer compensation threshold used as part of the top-heavy key employee determination. |
Important Roth catch-up rule starting in 2026
$150,000 prior-year wage threshold
If a participant, age 50 or older, had more than $150,000 in 2025 FICA wages from the employer sponsoring the plan, 2026 catch-up contributions generally must be made as Roth contributions.
This chart is a general reference. Plan provisions may impose lower limits, and individual circumstances may affect how the rules apply. Please consult the plan document and applicable tax or legal advisors.