In 2026, 401(k) employee contribution limits increased to $24,500 from $23,500 in 2025. Catch-up contributions for those over 50 increased to $8,000 from $7,500 in 2025, while the total 401(k) catch-up limit for those aged 60-63 stayed the same at $11,250. Because IRS limits shift every year, staying informed is key to building stronger retirement savings.
Key Takeaways
- The IRS can change the maximum amount you can contribute to your retirement account every year.
- While employees can only contribute $24,500 into their 401(k)s in 2026, their employers can contribute more money for a total maximum 2026 contribution limit of $72,000.
- In 2026, the 401(k) catch-up limit for those over 50 is $8,000. However, those ages 60–63 can use an enhanced catch-up of $11,250 instead of the standard $8,000.
- Anyone over age 50 who made more than $150,000 in 2025 must make their 2026 401(k) catch-up contributions as post-tax (aka Roth).
- Small business owners and those with mid-sized companies can also take advantage of high 401(k) limits.
401(k) Contribution Limits for 2025
The 2025 401(k) contribution limit for employee contributions was $23,500, with a $70,000 maximum for combined employee and employer contributions.
For those over age 50, the additional catch-up contribution limit amount was $7,500, for a total employee contribution max of $31,000. However, if you were ages 60-63, you qualified for the “super” catch-up, and your catch-up contribution limit rose to $11,250, for a total of $34,750. The catch-up contribution limit reverts back to $7,500 for those ages 64+.
401(k) Contribution Limits for 2026
The 2026 401(k) contribution limit for employee contributions is $24,500, with a $72,000 maximum for combined employee and employer contributions.
For those over age 50, the additional catch-up contribution limit amount is $8,000, for a total employee contribution max of $32,500. However, if you are ages 60-63, you qualify for the “super” catch-up, and your catch-up contribution limit rises to $11,250, for a total of $35,750. The catch-up contribution limit reverts back to $8,000 for those ages 64+.
Max 401(k) Contributions
| 401(k) Limits | 2025 | 2026 |
|---|---|---|
| Employee contribution limit | $23,500 | $24,500 |
| Annual limit per individual | $70,000 | $72,000 |
| Age 50+ catch-up amount | $7,500 | $8,000 |
| Age 60-63 catch-up amount | $11,250 | $11,250 |
| Annual compensation limit | $350,000 | $360,000 |
| Highly compensated employees | $160,000 | $160,000 |
Roth Catch-up Contributions Changes in 2026
Starting in 2026, employees who were high income earners in the previous year will be required to make catch-up contributions as Roth, aka post-tax. Workers will be split into two categories depending on their earnings.
- Those with adjusted gross income more than $150,000 in the prior year will need to make all catch-up contributions as Roth contributions. This means you won’t be able to get a tax deduction for catch-up contributions.
- Those with income less than $150,000 in the prior year can do catch-up as either traditional pre-tax or as Roth contributions.
Note: This is only for catch-up contributions. Regular employee (and employer) contributions can still be made as either pre-tax or post-tax.
See how our 401(k) plans make new rule changes easy for your business.
Difference between 401(k) and IRA Contribution Limits
401(k) contribution limits are usually up to 10x higher than IRA contribution limits. The tax advantages for 401(k) savers versus who only have access to an IRA plan is now even larger. Note that 401(k)s do not have Roth contribution limits.
| 401(k) Advantages Over Traditional IRAs in 2026 | ||
|---|---|---|
| 401(k) | IRA | |
| Annual limit per individual | $72,000 (employee + employer contributions) |
$7,500 |
| Age 50+ catch-up amount | $8,000 | $1,100 |
| Age 60-63 catch-up amount | $11,250 | N/A |
| Roth income limit | None | $168K* |
| Penalty-free access, if needed | Yes, via a loan** | No |
*The income phase-out range for taxpayers making Roth IRA contributions begins at $153K, hitting $0 at $168K for singles (range is $242K to $252 for married couples filing jointly).
**Loan balances must be paid off in five years and if you leave your job, you may be required to pay back the full balance within a short-time frame or pay penalties and taxes. Most important, borrowing from your 401(k) can significantly reduce your retirement savings.
Solo 401(k) Contribution Limits
Because the self-employed are technically their own employee and employer, they can also take advantage of the overall maximum 401(k) contribution limit, up to $72,000 in 2026. This means small business owners with solo 401(k)s can add employer contributions, often via profit sharing, up to the limit assuming their earnings are high enough.
The calculation to determine how much you can put into your 401(k) as a self-employed business owner is based on two key variables:
- Your earnings
- Your business’s structure
If your business is structured as a corporation, you can make employer contributions up to 25% of your W-2 earnings into the 401(k) plan. If you’re a sole proprietor, single member LLC, or partnership, this percentage may be around 20% based on your net schedule C. The IRS has guides, though you’ll want to talk to your tax advisor before determining the final number.
Try our calculator to see your estimated Solo 401(k) contribution amount in seconds.
Additionally, if you make your contributions as pre-tax, you can reduce the amount of income taxes you owe in your contribution tax year. However, you will still pay taxes on those contributions and their earnings once you withdraw them in retirement, so make sure to plan accordingly.
What Happens If I Contribute Too Much to My 401(k)?
Over-contributions to your 401(k) can be taxed twice and may also face a 10% early withdrawal penalty if you are under age 59 ½. There are ways to correct and avoid these costs, but they must be done as soon as possible.
Of course, an ounce of prevention is worth a pound of cure. Most 401(k) plans are supported with recordkeeping systems that help prevent going over the contribution limit.
Some plans do not have these systems. In other cases, highly paid employees may be limited by plan rules and still accidentally over contribute.
Talk to your company’s plan sponsor if you have any problems. Ask if your plan has alerts or systems in place to prevent over contributions. If not, find out what extra steps you should take to stay on track.
FAQ
How much can I actually put in my 401(k)?
- You can put up to $24,500 to your 401(k) as an employee in 2026, but your employer can also contribute up to an additional $47,500 depending on your overall income and 401(k) plan structure.
Does employer match count towards 401(k) limit?
- Employer matching counts towards the total maximum 401(k) limit of $72,000, but does not effect the amount you can contribute as an employee.
How much can I contribute to a solo 401(k)?
- The solo 401(k) contribution limit (employee + employer) is $72,000 for 2026, but the amount you can actually put into your retirement savings depends on your overall income and your business’s legal structure.
Can I contribute to a 401(k) and an IRA?
- Yes, you can contribute to both a 401(k) and an IRA account in the same year, as they have separate IRS contribution limits.
How many 401(k)s can you have?
- You can have more than one 401(k), but you don’t get multiple limits. Every dollar you put into each plan is combined and capped at the yearly maximum.
What are the new Roth catch-up rules?
- Starting in 2026, high-income earners ages 50+ will need to make 401(k) catch-up contributions as after-tax (aka Roth).
What are the 401(k) profit sharing plan limits?
- All 401(k) plans have a maximum combined contribution limit of $72,000. However, the maximum amount allowed to highly-compensated employees under 401(k)s with tiered profit-sharing varies due to plan structure.