IR-2025-111, 401(k) limit increases to $24,500 for 2026
IRS · checked 2026-10-04
The app uses the figures and rules named on that page. It does not replace the page.
career · official figure · reviewed 2026-10-04
Find the 2026 Elective Deferral Room Left
The 2026 employee deferral limit is $24,500. Catch-up is $8,000, or $11,250 at ages 60 through 63.
What this guide helps you do
Subtract year-to-date employee deferrals from the 2026 IRS employee limit.
The figure that changes the result
Ages 60 through 63 do not use the $8,000 catch-up. Their higher catch-up is $11,250.
Checking a pay stub against a news article takes about 20 minutes, and the age 60 catch-up is often missed.
Who this is for
An employee who wants the remaining 401(k), 403(b), governmental 457(b), or TSP deferral before the last paycheck.
Steps
Step 1
Use employee deferrals only. Do not add the employer match to this line.
Step 2
Choose the age band for the end of 2026.
Step 3
Subtract deferrals already made.
Step 4
Divide the room by the paychecks left.
Step 5
Ask the plan if it allows the catch-up you selected.
Worked example
Under age 50, the limit is $24,500. After $10,000 of deferrals, $14,500 remains. Over 10 paychecks, that is $1,450 each.
$14,500.00 of elective deferral room remains.
- 2026 employee limit: $24,500.00.
- Deferral so far: $10,000.00.
- Room: $14,500.00.
- Per remaining paycheck: $1,450.00.
Under age 50, the 2026 employee limit is $24,500.
Where this goes wrong
A plan can set a lower limit. Employer contributions do not belong in the $24,500 line. This tool does not price the separate combined annual-additions limit.
What the source says
Limits
High earners may have to make catch-up contributions as Roth contributions. This tool does not apply that rule.
A 403(b) 15-year catch-up is a separate test.
Confirm the age band with the plan.
This tool gives general information. It is not financial or tax advice. Confirm the numbers with the provider or a licensed adviser before you act.
Use the current instruction from the agency named above. This guide is a planning aid, not an official decision.
Free companion app
Subtract year-to-date employee deferrals from the 2026 IRS employee limit.
Open Subtract Deferrals from the 2026 Limit
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