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. Catch-up leftover after a bigger YTD: age 52 after $20,000 → $12,500. This page is the late-year leftover: $18,500 already deferred.
- Age 43: room $6,000
- Age 51: room $14,000
- Age 61: room $17,250
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: $18,500 YTD → $6,000 at age 43
- Regular 2026 base = $24,500
- Age 43 catch-up = $0
- Room = $24,500 − $18,500 = $6,000
- Age 51 = $32,500 − $18,500 = $14,000
- Age 61 = $35,750 − $18,500 = $17,250
limit = $24,500 + ($8,000 if 50–59 or 64+, or $11,250 if 60–63)
remaining = max(0, limit − YTD deferrals)
Same $18,500 YTD, three ages
| Age | Catch-up | Elective limit | Room after $18,500 |
|---|---|---|---|
| 43 | $0 | $24,500 | $6,000 |
| 51 | $8,000 | $32,500 | $14,000 |
| 61 | $11,250 | $35,750 | $17,250 |
A SIMPLE plan after $18,500 is already $1,500 over the $17,000 under-50 cap. That is not this page. SIMPLE room after $8,000.
What this is not
- The $10,000 or $15,000 YTD leftovers. Those still have $14,500 and $9,500 under 50. This page starts at $18,500.
- Employer match math. Match is a separate bucket. 100% of 3% on $66,000.
- An IRA. Traditional / Roth IRA room is $7,500 (or $8,600 at 50+).
Yes, if YTD is $18,500 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 − $18,500 = $14,000.
No. Employer match does not count against the $24,500 elective limit.