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Solo 401(k) Contribution Limit Calculator, 2026

What does this come to under the current IRS rules?

Maximum employee deferral, employer contribution and total for 2026 with catch-up, the $72,000 limit and the $360,000 compensation cap.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Maximum total contribution
$48,500
Employee deferral, employer contribution and catch-up
Employee deferral limit
$24,500
2026 limit $24,500 or compensation if less
Catch-up contribution
$0
$8,000 at 50 and over, $11,250 at ages 60 to 63
Drawn to one scale
Maximum total contribution$48,500
Employee deferral limit$24,500
Catch-up contribution$0
Employer contribution limit$24,000
Compensation counted$120,000
All results
MeasureResult
Maximum total contribution$48,500
Employee deferral limit
2026 limit $24,500 or compensation if less
$24,500
Catch-up contribution
$8,000 at 50 and over, $11,250 at ages 60 to 63
$0
Employer contribution limit
20% of earned income (25% of compensation net of the contribution)
$24,000
Compensation counted
Capped at $360,000
$120,000
How this was worked out
Work shownrecomputed as you type
Employee deferral = min($24,500, compensation)
Employer = 25% of compensation for a corporation owner; 20% of earned income for a sole proprietor
Deferral + employer cannot exceed the lesser of $72,000 and compensation (excluding catch-up)
Catch-up = $8,000 at age 50 and over, $11,250 at ages 60 to 63; compensation counted up to $360,000

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

The formulas

  • Employee deferral = min($24,500, compensation)
  • Employer = 25% of compensation for a corporation owner; 20% of earned income for a sole proprietor
  • Deferral + employer cannot exceed the lesser of $72,000 and compensation (excluding catch-up)
  • Catch-up = $8,000 at age 50 and over, $11,250 at ages 60 to 63; compensation counted up to $360,000

How it works

A one-participant 401(k) lets the owner contribute both as employee, up to the annual deferral limit, and as employer, up to 25 percent of compensation. For the self-employed, compensation means earned income: net earnings from self-employment minus half of the self-employment tax and minus the contributions for yourself. Because the employer contribution comes out of that figure, the effective rate on earned income is 20 percent (0.25 divided by 1.25).

For 2026 the deferral limit is $24,500 and total additions are capped at $72,000, not counting catch-up. The catch-up is $8,000 for ages 50 and over and $11,250 for ages 60 to 63. Compensation counted is limited to $360,000. Roth deferrals, after-tax contributions and the 25 percent rule on the plan definition of compensation are not modeled. The 20 percent figure is derived from the IRS earned income definition.

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

Common questions

Why 20 percent for a sole proprietor?

The employer contribution is deducted before earned income is measured. 25 percent of the reduced figure equals 20 percent of the figure before it.

Does catch-up count toward the $72,000?

No. Catch-up contributions are in addition to the overall limit.

Do I need a Form 5500?

A one-participant plan files Form 5500-EZ for a year in which it holds $250,000 or more in assets, per the IRS page.

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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