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401(k) Catch-Up Contribution Calculator (2026)Age 50 and Age 60-63 Limits

What does this come to under the current IRS rules?

The 2026 elective deferral limit plus the age 50 or age 60 to 63 catch-up, the room left, and whether the catch-up must be Roth.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Maximum deferral including catch-up
$35,750
Elective deferral limit plus the catch-up you qualify for
Base elective deferral limit
$24,500
Catch-up limit
$11,250
Age 60 to 63 limit replaces the age 50 limit
Drawn to one scale
Maximum deferral including catch-up$35,750
Base elective deferral limit$24,500
Catch-up limit$11,250
Room left in 2026$5,750
Deferrals over the limit$0
Part of your deferrals that is catch-up$5,500
All results
MeasureResult
Maximum deferral including catch-up$35,750
Base elective deferral limit$24,500
Catch-up limit
Age 60 to 63 limit replaces the age 50 limit
$11,250
Room left in 2026$5,750
Deferrals over the limit$0
Part of your deferrals that is catch-up$5,500
Catch-up must be RothYes: 2025 FICA wages exceed $150,000
How this was worked out
Work shownrecomputed as you type
Base limit 2026: $24,500 (401(k), 403(b), 457(b)); $17,000 (SIMPLE)
Catch-up age 50 or over: $8,000 ($4,000 SIMPLE); age 60 to 63: $11,250 ($5,250 SIMPLE)
Maximum = base + catch-up; Roth catch-up if 2025 FICA wages > $150,000 (not SIMPLE)

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Base limit 2026: $24,500 (401(k), 403(b), 457(b)); $17,000 (SIMPLE)
  • Catch-up age 50 or over: $8,000 ($4,000 SIMPLE); age 60 to 63: $11,250 ($5,250 SIMPLE)
  • Maximum = base + catch-up; Roth catch-up if 2025 FICA wages > $150,000 (not SIMPLE)

How it works

For 2026 the elective deferral limit is $24,500. A participant who reaches age 50 or over in the year may add $8,000. Under the SECURE 2.0 rule, a participant who reaches age 60, 61, 62 or 63 in the year may add $11,250 instead of $8,000. The two catch-up amounts do not stack.

Participants whose wages from the sponsoring employer in the preceding calendar year exceeded the Roth catch-up threshold must make catch-up contributions as Roth contributions. Notice 2025-67 sets that threshold at $150,000 for 2025 wages, which governs 2026. SIMPLE plans are outside the Roth catch-up rule. Catch-up amounts under section 414(v)(3) are outside the section 415(c) limit in the year made, so they sit on top of the annual additions limit.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Which wages count for the $150,000 test?

Wages under section 3121(a) from the employer sponsoring the plan for the preceding calendar year. Wages from other employers do not count.

Does the age 60 to 63 limit apply at age 64?

No. The higher limit applies to those who attain age 60, 61, 62 or 63 in the year. At 64 the regular $8,000 applies.

Is the catch-up part of the $24,500 limit?

No. The catch-up is added on top of the base limit for those who qualify.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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