The calculator default is 100% of the first 4% on $100,000 ($4,000). The leftover most $66,000 stubs need is the same formula with a 3% cap.
On $66,000 of recognized pay, 100% of the first 3% is $1,980, and only after you defer $1,980 yourself.
That is a different story from 100% of the first 6% on $90,000 (match 100% of 6%, $5,400), 100% of the first 5% on $84,000 (match 100% of 5%, $4,200), 100% of the first 4% on $72,000 (match 100% of 4%, $2,880), and 100% of the first 4% on $60,000 (IRA vs 401(k) match first, $2,400). Same engine, different knobs.
Run the employer match calculator →
Hub: United States calculators.
Vesting, true-up, and the §415(c) annual-additions cap are out of this engine. Recognized pay stops at the 2026 IRC 401(a)(17) limit of $360,000. Estimate, not tax advice.
Direct answer: $66,000 → $1,980
- Recognized pay = min($66,000, $360,000) = $66,000
- You defer 3% = $1,980
- Matched percent = min(3%, 3% cap) = 3%
- Match rate = 100%
- Employer match = $66,000 × 3% × 100% = $1,980
recognized pay = min(compensation, $360,000)
matched % = min(your deferral %, plan cap %)
employer match = recognized pay × matched % × match rate
Three leftovers on the same $66,000
| Your deferral | Formula | You put in | Match |
|---|---|---|---|
| 3% | 100% of first 3% | $1,980 | $1,980 |
| 6% | 100% of first 3% | $3,960 | $1,980 |
| 1.5% | 100% of first 3% | $990 | $990 |
| 6% | 100% of first 2% | $3,960 | $1,320 |
Deferring past the cap does not raise the match. 6% on a 3% cap is still $1,980.
What this is not
- Free money if you defer 0%. The match is a percent of the percent you actually defer, up to the cap.
- The $24,500 elective cap. Employee deferrals have their own limit. 401(k) room after $18,500.
- A SIMPLE plan. SIMPLE elective room is $17,000. SIMPLE room after $8,000.
No. Matched percent is min(6%, 3%) = 3%. The extra 3% is unmatched employee money.
No. The $24,500 figure is employee elective deferrals. Employer match is a separate annual-additions bucket.
Recognized pay stops at $360,000. 100% of the first 3% on that cap is $10,800.
IRS COLA limits · annual compensation $360,000 (2026)