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New 401K Rules for 2026 

The IRS has announced the official 401(k) contribution limits for 2026.  

2026 401(k) Contribution Limits: 

Category  Limit 
Employee Contribution (Under Age 50) $24,500 
Age 50+ Catch-up Contribution (Ages 50-59, 64+) $8,000 
Age 60-63 “Super” Catch-up Contribution $11,250 
Total Employee + Employer Contributions $72,000 

Key Details: 

  • The employee contribution limit of $24,500 applies to traditional and Roth 401(k) plans, as well as most 403(b) and governmental 457 plans. 
  • Individuals age 50 and older can make an additional catch-up contribution. 
  • A special, higher catch-up limit of $11,250 is available for employees aged 60-63, as provisioned by the SECURE 2.0 Act, if their plan allows. 
  • The total combined limit (employee and employer contributions) for a defined contribution plan increases to $72,000 for those under age 50.  

Important Note for High Earners in 2026: 
Starting in 2026, participants whose wages exceeded $145,000 (indexed for inflation) in the prior year must make any catch-up contributions to a Roth (after-tax) account. If an employer’s plan does not offer a Roth option, these high earners may lose the ability to make catch-up contributions altogether. 

Plus, PIA::VMA members can save time using vetted 401K administrators. Find out about these options*.