The employee elective deferral cap for a regular 401(k), 403(b), or most 457(b) plans is $24,500 in 2026. Age 50+ adds $8,000 (total $32,500). Ages 60-63 add $11,250 (total $35,750) if the plan allows the SECURE 2.0 extra.
The empty-plan leftover is already written: $10,000 YTD → $14,500. Mid-year leftover: $15,000 YTD at age 40 → $9,500. Late-year leftover: $18,500 YTD at age 43 → $6,000. This page is the halfway leftover: $12,250 already deferred.
- Age 41: room $12,250
- Age 51: room $20,250
- Age 61: room $23,500
Run the 401(k) deferral calculator →
After $24,500 the IRA is still a separate cap: 401(k) maxed, IRA still $7,500. Hub: United States calculators.
This engine only subtracts YTD from the IRS 402(g) ceiling plus age-based catch-up. Your plan can cap below that. Employer match does not use this room. Estimate, not tax advice.
Direct answer: $12,250 YTD → $12,250 at age 41
- Regular 2026 base = $24,500
- Age 41 catch-up = $0
- Room = $24,500 − $12,250 = $12,250
- Age 51 = $32,500 − $12,250 = $20,250
- Age 61 = $35,750 − $12,250 = $23,500
limit = $24,500 + ($8,000 if 50–59 or 64+, or $11,250 if 60–63)
remaining = max(0, limit − YTD deferrals)
Same $12,250 YTD, three ages
| Age | Catch-up | Elective limit | Room after $12,250 |
|---|---|---|---|
| 41 | $0 | $24,500 | $12,250 |
| 51 | $8,000 | $32,500 | $20,250 |
| 61 | $11,250 | $35,750 | $23,500 |
A SIMPLE plan after $12,250 still has $4,750 under the $17,000 under-50 cap. That is not this page. SIMPLE room after $8,000.
What this is not
- The $10,000, $15,000, or $18,500 YTD leftovers. Those still have $14,500, $9,500, and $6,000 under 50. This page starts at $12,250.
- Employer match math. Match is a separate bucket. 50% of 5% on $78,000.
- An IRA. Traditional / Roth IRA room is $7,500 (or $8,600 at 50+).
Yes, if YTD is $12,250 and the plan uses the regular 402(g) cap. Confirm payroll coding and any plan-level ceiling.
Age 50+ adds $8,000 of regular catch-up. $32,500 − $12,250 = $20,250.
No. Employer match does not count against the $24,500 elective limit.