2026 Qualified Retirement Plan Contribution Limits

Maximizing your 401(k) contribution is a great way to save for retirement, lower your tax impact, and more. The IRS recently announced updated 401(k) contribution limits for 2026.

The maximum amount someone can contribute from their compensation to a qualified retirement plan during the year, through 401(k) or 403(b) traditional pre-tax and/or Roth after-tax contributions combined, has increased from $23,500 in 2025 to $24,500 in 2026.

In 2026, participants aged 50 and over can contribute an additional $8,000 in Catch-up as in prior years, but with an optional “Super Catch-up” provision for employees aged 60 to 63.

Super catch-up applies to eligible plan participants who are between the ages of 60 and 63 at year end. instead of and additional $8,000, the 2026 Super Catch-up allows for $11,250 on top of the standard $24,500. If a participant turns 60 during any point in 2026 or thereafter, they are eligible to utilize the super catch-up for the full year. If a participant turns 64 during any point in 2026, they are limited to the standard $8,000 Catch-up for the calendar year.

Note that it is optional. While most third-party administrators (TPA) are defaulting to allow for these, you may have been given an opportunity to opt out. You’ll want to confirm with your TPA before proceeding with catch-up contributions above the $7,500.

2026 also sees the implementation of the SECURE 2.0 Roth Catch-Up Rules. Beginning January 1, 2026 Catch-up contributions for participants who earned $150,000 or greater in FICA income in the prior calendar year (indexed annually) must be made as Roth contributions. If a plan does not have Roth provision, than participants in that category will not be able to make Catch-up contributions. Also note that this restriction only applies if that compensation was earned through the sponsoring employer.

The total combined contribution limit (including employer contributions, employee contributions, and forfeitures) has increased from $70,000 in 2025 to $72,000 in 2026.

The maximum amount of compensation that can be considered for contributions or forfeitures or nondiscrimination testing has increased from $350,000 in 2024 to $360,000 in 2026.

While the amount you can contribute to a 401(k) is limited, a 401(k) is part of an overall retirement plan that can include additional investment vehicles. Speak to your financial advisor to discuss how to best prepare for your unique goals.

If you have questions regarding annual retirement plan contribution limits, contact Mike Riley.