The IRS adjusts retirement account contribution limits each year for inflation. For 2026, the 401(k) employee deferral limit increased to $24,500, and two separate catch-up rules now apply depending on your age, following changes under the SECURE 2.0 Act of 2022.
What Is the 401(k) Employee Contribution Limit for 2026?
The employee elective deferral limit for 2026 is $24,500 per IRS IR-2025-244. This applies to pre-tax (traditional) contributions, Roth 401(k) contributions, or a combination of both within the same plan. You cannot exceed $24,500 across all 401(k) and 403(b) plans combined if you participate in more than one.
The same $24,500 limit applies to 403(b) plans (teachers, nonprofits), most 457(b) governmental plans, and the federal Thrift Savings Plan (TSP).
Catch-Up Contributions for Ages 50 and Older
If you turn 50 at any point during 2026, you are eligible for a standard catch-up contribution of $8,000, bringing your total employee deferral limit to $32,500.
This catch-up is on top of the base limit and does not count against the combined employer-employee cap discussed below.
The SECURE 2.0 Super Catch-Up for Ages 60 to 63
SECURE 2.0 created a higher catch-up for participants who are ages 60, 61, 62, or 63 during the plan year. For 2026, this super catch-up is $11,250, replacing (not adding to) the standard $8,000 catch-up. If you fall in this age window, your total employee deferral limit is $35,750.
The super catch-up reverts to the standard $8,000 catch-up once you reach age 64. It applies to 401(k), 403(b), and governmental 457(b) plans. Your plan document must permit catch-up contributions for you to take advantage of either option.
Combined Employer and Employee Limit
Your employer can also contribute to your 401(k) through matching contributions and profit-sharing. The IRS caps the total from all sources combined.
2026 401(k) Combined Contribution Limits
ReferenceEmployee deferrals (base): $24,500
Employer match and profit sharing: up to $45,500
Combined limit (all sources): $70,000
With standard catch-up (ages 50+): $78,000
With super catch-up (ages 60-63): $81,250
Self-employed individuals with a Solo 401(k) can contribute as both the employee (up to $24,500) and as the employer (up to 25% of net self-employment income), subject to the $70,000 combined cap.
Roth 401(k) vs. Pre-Tax: Does the Choice Affect the Limit?
No. The $24,500 employee limit is shared between pre-tax and Roth 401(k) contributions within the same plan. You can split the limit any way you choose, but you cannot exceed $24,500 combined.
Note that Roth 401(k) contributions are subject to required minimum distributions (RMDs) unless you roll the balance to a Roth IRA before RMDs begin.
Can You Contribute to Both a 401(k) and an IRA in 2026?
Yes. 401(k) and IRA contribution limits are completely separate. You can max out your 401(k) and still contribute up to $7,500 to a traditional or Roth IRA in 2026 (or $8,500 if you are age 50 or older).
However, if you (or your spouse) are covered by a workplace retirement plan, your traditional IRA deduction phases out based on MAGI. The Roth IRA has its own income limits regardless of plan participation. See our Roth IRA income limits guide for the 2026 thresholds.
Making the Most of Your 401(k) in 2026
If you are not yet contributing enough to capture your employer's full match, that is the most important first step: employer matching is effectively a 100% instant return on your contribution dollar.
After the match, consider increasing contributions in your 50s and early 60s, when catch-up rules provide the largest opportunity. If you turn 60, 61, 62, or 63 this year, confirm your super catch-up eligibility with your plan administrator, since your plan document must allow it.
Have questions about retirement account strategy or how to coordinate a 401(k) with a Solo 401(k) or IRA? Contact TS CPA for a free consultation. We respond within the same day.