The 2026 employee deferral cap is $24,500. Catch-up is extra, and it is not one number. Age 52 with $24,500 already in: $8,000 left (total $32,500). Age 62 on the same YTD: $11,250 left (total $35,750). Age 64 drops back to the $8,000 tier.
The earlier explainer locked age 62 with $30,000 YTD ($5,750 left). This page is the 50 vs 60-63 split.
Run the 401(k) catch-up calculator →
Base room without catch-up: elective deferral. Hub: United States calculators.
IRS publishes the ceiling. Your plan document can refuse catch-up or the 60-63 extra. This engine does not read the SPD.
Direct answer: $8,000 vs $11,250
YTD already at the $24,500 base.
| Age | Catch-up tier | Catch-up | Total cap | Left |
|---|---|---|---|---|
| 49 | None | $0 | $24,500 | $0 |
| 52 | Standard | $8,000 | $32,500 | $8,000 |
| 62 | Enhanced | $11,250 | $35,750 | $11,250 |
| 64 | Standard | $8,000 | $32,500 | $8,000 |
Age 64 is not the super catch-up. The enhanced $11,250 is only 60, 61, 62, and 63.
A SIMPLE 401(k) is a lower cap ($17,000, not $24,500). Do not mix them.
total = $24,500 + catch-up(age) left = max(total − YTD, 0)
Wrong lever, common mix-ups
- IRA catch-up. IRA 50+ is $1,100 on a $7,500 base, not $8,000. IRA room.
- Employer match. Match does not use this $8,000 / $11,250. Combined additions have a separate $72,000 ceiling that v1 catch-up does not model.
- HSA age 55. Different code. HSA catch-up.
$11,250 if the plan allows the enhanced catch-up. Age 52 in the same spot has $8,000.
Traditional deferrals cut FIT, not FICA. See 401(k) vs FICA.
No. SIMPLE catch-up is $4,000 (50+) or $5,250 (60-63) on a $17,000 base. Use the SIMPLE calculator.