The calculator default is 100% of the first 4% on $100,000 ($4,000). The leftover most $60,000 stubs still use is a 50% match on the first 3%.
On $60,000 of recognized pay, 50% of the first 3% is $900, and only after you defer $1,800 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), 100% of the first 3% on $66,000 (match 100% of 3%, $1,980), and 50% of the first 5% on $78,000 (match 50% of 5%, $1,950). 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: $60,000 → $900
- Recognized pay = min($60,000, $360,000) = $60,000
- You defer 3% = $1,800
- Matched percent = min(3%, 3% cap) = 3%
- Match rate = 50%
- Employer match = $60,000 × 3% × 50% = $900
recognized pay = min(compensation, $360,000)
matched % = min(your deferral %, plan cap %)
employer match = recognized pay × matched % × match rate
Three leftovers on the same $60,000
| Your deferral | Formula | You put in | Match |
|---|---|---|---|
| 3% | 50% of first 3% | $1,800 | $900 |
| 6% | 50% of first 3% | $3,600 | $900 |
| 1.5% | 50% of first 3% | $900 | $450 |
| 6% | 50% of first 2% | $3,600 | $600 |
Deferring past the cap does not raise the match. 6% on a 3% cap is still $900. Half the rate of a 100%-of-3% plan is not half the cap. It is half the dollars on the same 3%.
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 $8,000.
- A SIMPLE plan. SIMPLE elective room is $17,000. SIMPLE room after $8,000.
No. Matched percent is min(6%, 3%) = 3%. Then 50% of that 3% is 1.5% of pay, or $900.
No. The $24,500 figure is employee elective deferrals. Employer match is a separate annual-additions bucket.
Recognized pay stops at $360,000. 50% of the first 3% on that cap is $5,400.
IRS COLA limits · annual compensation $360,000 (2026)