The employee elective deferral cap for a 401(k), 403(b), and most 457(b) plans is $24,500 in 2026. That is your own salary deferral, pre-tax or Roth. Employer match does not use this cap.
$10,000 already deferred, age 40: room left $14,500.
Run the 401(k) deferral limit calculator →
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Limits follow the IRS retirement-topics page for 2026. Your plan can be tighter. Catch-up at 50+ or 60–63 only if the plan allows it. See 401(k) contribution limits. Not tax advice.
Direct answer: $10,000 → $14,500
- Base limit = $24,500 (age under 50)
- Room = $24,500 − $10,000 = $14,500
- Excess = $0
Defer $25,000 at age 40 and you are $500 over. Remaining is $0.
base = $24,500 catch-up = $0 if age < 50; $8,000 if age ≥ 50 (not 60–63); $11,250 if age 60–63 limit = base + catch-up remaining = max(0, limit − YTD) excess = max(0, YTD − limit)
Checks you can re-run
| YTD deferrals | Age | Limit | Remaining | Excess |
|---|---|---|---|---|
| $5,000 | 40 | $24,500 | $19,500 | $0 |
| $10,000 | 40 | $24,500 | $14,500 | $0 |
| $25,000 | 40 | $24,500 | $0 | $500 |
| $10,000 | 50 | $32,500 | $22,500 | $0 |
| $10,000 | 62 | $35,750 | $25,750 | $0 |
| $0 | 62 | $35,750 | $35,750 | $0 |
Ages 60–63 use the SECURE 2.0 higher catch-up ($11,250), total $35,750, if the plan has it. Dedicated catch-up math also lives on catch-up deferral.
A traditional deferral lowers FIT on the stub but not FICA. On the $2,000 biweekly take-home example, 10% 401(k) leaves $1,475.15 instead of $1,651.15: paycheck take-home. If you are quoting a net and must work backwards, gross-up with a 10% deferral needs $2,034.71 gross for a $1,500 net.
What this is not
- Not the $72,000 annual-additions cap (employee + employer). That is a separate §415 limit.
- Not an IRA. IRA room is IRA contribution.
- Not a rollover. Money already in the plan that you move is 401(k) rollover withholding.
No. Match counts toward the combined annual-additions limit, not this elective-deferral cap.
Yes. The $24,500 (plus catch-up) is combined across pre-tax and Roth deferrals in the same plan.
The plan should return the excess plus earnings. If it does not, the excess can be taxed twice. Ask the administrator.