What are the 2026 401(k) contribution limits by age and salary level?

1. What the headline numbers mean for savers

The headline ceilings are twofold: the basic salary‑deferral cap is $24,500 for 2026 — the most you can elect to defer from pay into a 401(k), 403(b), or most 457 plans — while total annual additions including employer matching, profit sharing and employee deferrals are capped at $72,000 under section 415 limits for defined contribution plans ^{[1] [4]}. Those age 50 and over may add a catch‑up on top of $24,500: the standard catch‑up for 50+ is $8,000 in 2026, lifting the potential individual deferral to $32,500 where the plan permits ^{[2] [3]}.

2. The “super” catch‑up for ages 60–63 and plan discretion

SECURE 2.0 created a higher indexed catch‑up for participants aged 60–63; for 2026 that super catch‑up is $11,250 if the plan allows it, meaning someone in that age band could defer up to $35,750 in employee deferrals (basic limit plus super catch‑up) where the employer plan accepts the larger amount ^{[2] [1] [4]}. Employers and plan documents control whether the super catch‑up is available; not every plan must offer it, so participants must confirm plan specifics with HR or the plan administrator ^[4].

3. Roth catch‑up requirement for higher earners — a material policy shift

Beginning in 2026, SECURE 2.0 generally requires catch‑up contributions for “higher earners” to be made as Roth (after‑tax) contributions rather than pre‑tax, for participants whose prior‑year wages exceed the IRS threshold (updated reporting shows the relevant prior‑year FICA wage threshold for 2026 is $150,000) ^{[5] [6]}. That change affects the immediate tax treatment: catch‑ups for those affected no longer lower taxable income in the year contributed, which matters for planning and for high earners who previously relied on pretax sheltering ^{[5] [6]}.

4. Employer testing, plan limits and practical constraints

Those headline IRS limits are statutory maximums; many plans impose lower limits or design features (nondiscrimination testing, plan caps, automatic enrollment defaults, Roth availability for catch‑ups) that can restrict how much a given employee actually can save through payroll elections ^{[7] [8]}. Highly compensated employees (HCEs) in particular may be subject to plan testing that forces reductions in deferrals even though the IRS ceiling is higher ^[7].

5. How age and salary interact in practice

Age determines eligibility for catch‑ups (50+ standard, 60–63 for super catch‑up), while salary determines whether catch‑up dollars must be Roth (the >$150,000 prior‑year FICA wage trigger for 2026). In other words, two 55‑year‑olds with the same plan could face different tax outcomes based on their employer wages in the prior year; one may be forced into Roth catch‑ups if their 2025 wages exceeded the threshold ^{[6] [5]}.

6. What’s changed from 2025 and why it matters

Compared with 2025, the basic employee deferral increased from $23,500 to $24,500 and the 50+ catch‑up rose from $7,500 to $8,000, while the total annual addition limit moved from $70,000 to $72,000. Those increases are cost‑of‑living adjustments and SECURE 2.0 implementation; they expand room to save but also add complexity with Roth catch‑up rules and super catch‑ups for 60–63 ^{[1] [2] [4]}.

7. Conflicting or open questions in reporting

Most reporting agrees on the $24,500, $72,000 and the 50+/60–63 catch‑up figures ^{[1] [2] [4]}. Some forecasts and analyses differed slightly on indexing of super catch‑ups or timing of regulatory details (market forecasts earlier in 2025 showed minor variance), but the IRS technical guidance and industry summaries published late in 2025 have converged on the numbers cited here ^{[9] [1]}. Available sources do not mention any alternative 2026 figures beyond those summarized above.

8. Practical next steps for savers and employers

Confirm whether your employer’s plan: (a) permits the full 2026 employee deferral and any catch‑up, (b) offers the super catch‑up for ages 60–63, and (c) supports Roth catch‑up treatment if your prior‑year wages exceed the $150,000 threshold; plan documents or HR are the definitive source ^{[4] [6]}. For high earners, run tax projections with a financial or tax adviser because the Roth catch‑up rule changes the year‑of‑contribution tax impact despite increasing total saving capacity ^[5].

Limitations: this summary relies exclusively on the IRS notice and industry reporting in the provided sources; plan‑specific rules and employer decisions can alter what an individual can actually contribute ^{[1] [4]}.