In 2026, you can contribute up to $24,500 of your pay to a 401(k), a workplace retirement savings account. Total employee-plus-employer additions are capped at $72,000, with catch-ups for age 50-plus and different timing for pre-tax versus Roth taxes. The Internal Revenue Service raised the employee limit by $1,000 from $23,500 in 2025. The same $24,500 ceiling applies to 403(b) plans, governmental 457 plans and the federal Thrift Savings Plan.
Table of Contents
- How much can you contribute in 2026?
- What extra can workers 50 and older save?
- Should you choose pre-tax or Roth?
- What if you change jobs or get a match?
- How should high earners plan for 2026?
How much can you contribute in 2026?
The Internal Revenue Service set the 2026 elective-deferral limit at $24,500 in its November 2025 announcement. That is the most you can defer from pay across all your 401(k)-type plans. You can split it between pre-tax and Roth if your plan allows both. Total annual additions from you plus your employer are capped at $72,000 in 2026, up from $70,000, according to the Internal Revenue Service.
The ceiling excludes catch-up contributions. It is generally limited to 100% of your compensation. For example, $24,500 over 26 paychecks means about $942 per pay period. Hitting the cap early can affect match timing in some plans. Ask your plan how it handles matches if you finish early.
What extra can workers 50 and older save?
Workers age 50 or older can add an $8,000 catch-up in 2026, according to Internal Revenue Service tables. That brings the maximum employee deferral to $32,500. The extra helps late-career savers close gaps fast. Workers who turn 60, 61, 62 or 63 in 2026 can use an $11,250 SECURE 2.0 super catch-up instead of $8,000.
Kiplinger, citing Internal Revenue Service guidance, reports the $35,750 total in its super catch-up explainer. The higher amount is unchanged from 2025. The super option applies only if your plan adopts it and only during ages 60 to 63. Check where you fit:.
- Age 50 or older in 2026: $8,000 catch-up, up to $32,500 employee total.
- Turn 60 to 63 in 2026 with plan approval: $11,250 catch-up, up to $35,750.
- No plan approval for super catch-up: standard $8,000 limit applies.
Should you choose pre-tax or Roth?
Traditional pre-tax deferrals lower taxable pay now and grow tax-deferred. You pay ordinary income tax when you withdraw. Roth deferrals give no upfront deduction, but qualified withdrawals are tax-free.
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SuperMoney, summarizing Internal Revenue Service guidance, explains the tradeoff in its Roth versus pre-tax guide. Match the choice to current versus retirement tax rates. Higher pay now often favors pre-tax savings. Lower pay now or expected higher rates later often favors Roth.
What if you change jobs or get a match?
You must add up elective deferrals across all employers and plans against the $24,500 limit. Employer matches do not count toward that limit but do count toward the $72,000 ceiling. Excess deferrals need correction through your plan.
The Internal Revenue Service states these aggregation rules in its 401(k) limits guide. Track your total yourself when you change jobs midyear. Tell the new plan administrator what you already deferred. Request any excess back quickly to avoid double taxation and paperwork.
How should high earners plan for 2026?
Starting Jan. 1, 2026, a Roth-only rule applies to some older high earners. Workers age 50 and older whose prior-year FICA wages exceeded about $145,000 to $150,000 indexed must make catch-ups as Roth after-tax contributions. FuturePlan, summarizing Internal Revenue Service proposed regulations, ties the rule to SECURE 2.0 Section 603.
High earners without a plan Roth option cannot make pre-tax catch-ups. Morningstar and MarketWatch note that savers with large matches can use after-tax contributions up to the $72,000 ceiling for a mega-Roth strategy. The super catch-up also needs plan adoption to work. Confirm now whether your plan offers Roth contributions and adopted the super catch-up. If either is missing, adjust automatic contributions before your first 2026 paycheck.
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