The calculator default is 100% of the first 4% on $100,000 ($4,000). The leftover most $72,000 stubs need is the same formula on this pay.
On $72,000 of recognized pay, 100% of the first 4% is $2,880, and only after you defer $2,880 yourself.
That is a different story from 100% of the first 6% on $90,000 (match 100% of 6%, $5,400) and from 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: $72,000 → $2,880
- Recognized pay = min($72,000, $360,000) = $72,000
- You defer 4% = $2,880
- Matched percent = min(4%, 4% cap) = 4%
- Match rate = 100%
- Employer match = $72,000 × 4% × 100% = $2,880
recognized pay = min(compensation, $360,000)
matched % = min(your deferral %, plan cap %)
employer match = recognized pay × matched % × match rate
Three leftovers on the same $72,000
| Your deferral | Formula | You put in | Match |
|---|---|---|---|
| 4% | 100% of first 4% | $2,880 | $2,880 |
| 6% | 100% of first 4% | $4,320 | $2,880 |
| 2% | 100% of first 4% | $1,440 | $1,440 |
| 6% | 100% of first 3% | $4,320 | $2,160 |
Deferring past the cap does not raise the match. 6% on a 4% cap is still $2,880.
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 left.
- A SIMPLE plan. SIMPLE elective room is $17,000. SIMPLE room after $8,000.
No. Matched percent is min(6%, 4%) = 4%. The extra 2% 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 4% on that cap is $14,400.
IRS COLA limits · annual compensation $360,000 (2026)