The regular employee elective deferral limit is $24,500 in 2026. Catch-up is extra, if the plan allows it: $8,000 at ages 50–59 and 64+, or $11,250 at ages 60–63 (SECURE 2.0 enhanced).
The leftover is room after $20,000 is already in, not the empty-plan comparison. After the $24,500 base, age 52 vs 62 is $8,000 vs $11,250.
Age 52, YTD $20,000:
- Base $24,500 + catch-up $8,000 = total $32,500
- Room left $12,500
- Age 40 on the same $20,000: only $4,500 (no catch-up)
- Age 62 on the same $20,000: $15,750 ($24,500 + $11,250 − $20,000)
Run the 401(k) catch-up calculator →
Also: 401(k) deferral limit. Hub: United States calculators.
These are IRS 2026 elective-deferral figures. Employer match and the $72,000 annual-additions cap are different engines. Estimate, not plan or tax advice.
Direct answer: $20,000 YTD at 52 → $12,500 left
- Base limit = $24,500
- Age 52 catch-up = $8,000
- Total = $32,500
- Room = $32,500 − $20,000 = $12,500
- Age 40 room = $24,500 − $20,000 = $4,500
- Age 62 room = $35,750 − $20,000 = $15,750
total = $24,500 + catch-up ($0 / $8,000 / $11,250)
remaining = max(0, total − YTD deferrals)
Same $20,000 YTD, three ages
| Age | Catch-up | Total cap | Room |
|---|---|---|---|
| 40 | $0 | $24,500 | $4,500 |
| 52 | $8,000 | $32,500 | $12,500 |
| 62 | $11,250 | $35,750 | $15,750 |
The IRA catch-up is a different dollar: $1,100 on top of $7,500. Workplace room here does not close the IRA. 401(k) maxed, IRA still $7,500.
What this is not
- A match formula. Catch-up does not create employer match by itself. Match uses plan language and eligible pay.
- A SIMPLE 401(k). That cap is $17,000, not $24,500. SIMPLE 401(k) $17,000.
- Payroll tax relief. Traditional deferrals cut FIT, not FICA. 6% 401(k) on the stub.
Because $20,000 is still $4,500 under the $24,500 base. Catch-up $8,000 stacks on that leftover. $4,500 + $8,000 = $12,500.
No. The enhanced amount is ages 60–63 when the plan allows it. Age 52 uses the standard $8,000.
Yes. Both count toward the same elective-deferral cap.