2026 401k Limits
401(k) Contribution Limits: 2025 & 2026
Employee Contribution Limits
| Category | 2025 | 2026 |
|---|---|---|
| Under 50 (Standard Deferral) | $23,500 | $24,500 |
| Age 50+ (Catch-up) | $7,500 | $8,000 |
| Age 60–63 (Super Catch-up) | $11,250 | $11,250 |
| Total Max Contribution Example (Under 50) | $23,500 | $24,500 |
| Total Max Contribution Example (50–59) | $31,000 | $32,500 |
| Total Max Contribution Example (60–63) | $34,750 | $35,750 |
*Catch-up contributions are in addition to the standard limit.
Employer / Total Limits & Compensation Caps
| 2025 | 2026 | |
|---|---|---|
| Maximum Combined Employee + Employer Contribution | $70,000 | $72,000 |
| Annual Compensation Limit | $350,000 | $360,000 |
| Highly Compensated Employee (HCE) Compensation Limit | $160,000 | $160,000 |
*The combined contribution limit excludes catch-up contributions, which are allowed in addition for eligible participants.
Safe Harbor Basic Matching Formula
- 100% match on the first 3% of employee contributions
- 50% match on the next 2% of employee contributions
- Total maximum match = 4% of employee compensation (if employee defers ≥5%)
*Safe Harbor plans automatically pass nondiscrimination testing if contributions follow this formula. To calculate what the basic safe harbor match is, check out our Safe Harbor Calculator
Quick Comparison: 2025 vs 2026
- Employee Limits: 2025 ($23,500 base, $7,500 catch-up, $11,250 super catch-up) → 2026 ($24,500 base, $8,000 catch-up, $11,250 super catch-up)
- Employer / Total Limit: +$2,000 increase
- Compensation Cap: +$10,000 increase