2027 401(k) contribution limits: projected figures and 2026 rules
The 2027 401(k) limit is projected at about $25,500, up from $24,500 in 2026. See catch-up rules, the new Roth catch-up rule and per-paycheck math.
The 2027 401(k) contribution limit hasn't been announced yet, but it's projected at about $25,500 for employee deferrals. That would be $1,000 more than the 2026 limit of $24,500. The IRS typically confirms the new figures in late October or November, so treat 2027 numbers as projections until then. You can test either limit in our 401(k) calculator.
Below are the confirmed 2026 limits, the projected 2027 figure, the catch-up rules (including the new Roth requirement for higher earners), and the per-paycheck math to max out.
2026 401(k) limits (confirmed)
These are the official 2026 figures from the IRS. They also apply to 403(b) plans and most 457(b) plans.
| Limit | 2026 amount |
|---|---|
| Employee deferral (pre-tax + Roth combined) | $24,500 |
| Catch-up, age 50 and older | $8,000 |
| Super catch-up, ages 60–63 | $11,250 |
| Total for 50+ (deferral + catch-up) | $32,500 |
| Total for ages 60–63 (deferral + super catch-up) | $35,750 |
| Total limit, employee + employer | $72,000 |
The $24,500 limit is per person, not per plan. If you switch jobs mid-year, your deferrals at both employers count toward the same $24,500. Your new employer won't know what you put in at the old job, so you have to keep track.
Projected 2027 401(k) limit
The 2027 employee limit is projected at about $25,500. That's an estimate, not an official number. The IRS sets limits with an inflation formula and rounds down to the nearest $500, so small changes in inflation can move the result by $500.
Catch-up amounts are also indexed, but they rise in smaller steps. Some years they stay flat. We'll update this page when the IRS publishes the official 2027 limits, usually in a news release on irs.gov.
If you plan ahead now, a reasonable approach is to set your 2027 deferral using the 2026 limit and raise it in January once the final number is known. Most payroll systems let you change your contribution at any time.
Catch-up contributions: who gets what
If you're 50 or older by December 31, you can add a catch-up contribution on top of the regular limit. For 2026 that's $8,000.
The ages 60–63 super catch-up
SECURE 2.0 created a larger catch-up for people who turn 60, 61, 62 or 63 during the year. For 2026 it's $11,250 instead of $8,000. At 64, you go back to the regular catch-up.
Two things to know:
- Your plan has to offer it. Most large plans do, but check your plan's summary or ask HR.
- The age test uses your age on December 31. If you turn 60 in December 2026, you qualify for all of 2026.
The new Roth catch-up rule for higher earners
Starting in 2026, some workers must make catch-up contributions as Roth (after-tax). This is the most confusing part of the rules, so here it is step by step.
- Who it applies to: people age 50 or older whose FICA wages from the employer sponsoring the plan were above the threshold in the prior year. SECURE 2.0 set the threshold at $145,000 and indexes it for inflation.
- Which wages count: Social Security wages (box 3 of your W-2) from that one employer. Wages from other jobs don't count. Investment income and your spouse's pay don't count.
- What changes: only your catch-up dollars must go in as Roth. Your regular $24,500 can still be pre-tax if you want.
- If your plan has no Roth option: you may not be able to make catch-up contributions at all. Many plans added Roth features ahead of 2026 for this reason.
Example: you're 55 and earned $180,000 in FICA wages from your employer in 2025. In 2026 you can defer $24,500 pre-tax. Your $8,000 catch-up has to be Roth. You pay income tax on that $8,000 now, but qualified withdrawals later are tax-free.
If you're new to the employer or earned below the threshold last year, the rule doesn't apply for that year. The IRS explains the details on its 401(k) contribution limits page.
How much per paycheck to max out your 401(k)
Divide the annual limit by the number of paychecks you get in a year. Here's what that looks like for the 2026 limits and the projected 2027 limit.
| Annual target | Weekly (52) | Biweekly (26) | Semi-monthly (24) | Monthly (12) |
|---|---|---|---|---|
| $24,500 (2026, under 50) | $471.15 | $942.31 | $1,020.83 | $2,041.67 |
| $32,500 (2026, age 50+) | $625.00 | $1,250.00 | $1,354.17 | $2,708.33 |
| $35,750 (2026, ages 60–63) | $687.50 | $1,375.00 | $1,489.58 | $2,979.17 |
| $25,500 (2027, projected) | $490.38 | $980.77 | $1,062.50 | $2,125.00 |
Many plans ask for a percentage instead of a dollar amount. To convert, divide the target by your salary. On a $100,000 salary, $24,500 is 24.5%. On $75,000, it's about 32.7%. On $150,000, about 16.3%.
If you start late in the year
Divide what's left by the paychecks left. Say you've put in $6,000 so far and have 20 biweekly checks remaining. You need ($24,500 − $6,000) ÷ 20 = $925 per check to hit the limit.
Watch out for the match
Some employers match only on each paycheck. If you max out by September, you may get no match on your last few checks. Ask whether your plan has a "true-up" that fixes this at year-end. If it doesn't, spreading contributions evenly across all paychecks can protect your full match.
What maxing out is worth at tax time
Pre-tax contributions lower your taxable income dollar for dollar. If you're in the 22% federal bracket, a $24,500 pre-tax deferral cuts your federal income tax by about $5,390 ($24,500 × 22%). In the 12% bracket, it's about $2,940. You still pay Social Security and Medicare tax on 401(k) deferrals.
Roth contributions don't lower this year's tax. Instead, qualified withdrawals in retirement are tax-free. Many people split between the two. Our paycheck calculator shows how a pre-tax or Roth deferral changes your take-home pay.
Bottom line
For 2026, you can defer $24,500, or more with catch-ups at 50 and older. For 2027, plan around a projected $25,500 and adjust once the IRS confirms it. If you're 50+ and earned above the threshold last year, expect your catch-up to go in as Roth.
Run your own numbers in the 401(k) calculator to see how much your balance could grow at the max. You can also check your overall plan with the retirement calculator.
Frequently asked questions
What is the 401(k) contribution limit for 2027?
The IRS hasn't announced it yet. It usually publishes the next year's limits in late October or November. Based on inflation so far, the employee limit is projected at about $25,500, up from $24,500 in 2026. Treat that as an estimate until the official notice is out.
How much can I put in my 401(k) if I'm 50 or older in 2026?
You can defer $24,500 plus an $8,000 catch-up, for $32,500 in total. If you turn 60, 61, 62 or 63 during 2026, your plan may let you use the larger $11,250 super catch-up instead, for $35,750.
Do I have to make catch-up contributions as Roth?
Starting in 2026, yes, if your FICA wages from that employer in the prior year were above the threshold set by SECURE 2.0 ($145,000, indexed for inflation). Your catch-up dollars go in as Roth (after-tax). Your regular $24,500 can still be pre-tax.
Does my employer match count toward the $24,500 limit?
No. The $24,500 limit covers only your own deferrals. Employer matches and profit-sharing count toward the separate $72,000 total limit for 2026, along with your own contributions.
How much should I contribute per paycheck to max out my 401(k)?
Divide the limit by your pay periods. For 2026, that's about $942.31 on a biweekly schedule (26 checks) or $1,020.83 if you're paid twice a month (24 checks). If you start late in the year, divide what's left by the checks you have left.
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Written and reviewed by SenseCalc Editorial Team
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Last reviewed October 25, 2026. How we build and check our calculators