Match formulas are not all "4% free money." A common leftover is 100% of the first 6%. On $90,000 of recognized pay that is $5,400, and only after you defer $5,400 yourself.
That is a different story 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: $90,000 → $5,400
- Recognized pay = min($90,000, $360,000) = $90,000
- You defer 6% = $5,400
- Matched percent = min(6%, 6% cap) = 6%
- Match rate = 100%
- Employer match = $90,000 × 6% × 100% = $5,400
recognized pay = min(compensation, $360,000)
matched % = min(your deferral %, plan cap %)
employer match = recognized pay × matched % × match rate
Three leftovers on the same $90,000
| Your deferral | Formula | You put in | Match |
|---|---|---|---|
| 6% | 100% of first 6% | $5,400 | $5,400 |
| 3% | 100% of first 6% | $2,700 | $2,700 |
| 6% | 100% of first 4% | $5,400 | $3,600 |
Defer 3% and you leave $2,700 of this match on the table. Defer 6% into a 4% cap and the extra 2% is yours only. The match does not count against the $24,500 employee deferral limit. Check leftover room on the 401(k) deferral calculator.
Paycheck side
A traditional 6% deferral lowers federal withholding, not FICA: 6% of $2,000 → FIT $181.45, FICA still $153. The match itself is usually not on this stub.
No. $24,500 is your elective deferral. The match is employer money. It counts toward the separate annual-additions cap.
Match follows the lesser of your percent and the cap. 3% of $90,000 = $2,700.
On $90,000 you still defer $5,400 at 6%, but the match stops at $3,600.
IRS COLA limits (2026 compensation $360,000) · 401(k) plans