The calculator default is 100% of the first 4% on $100,000 ($4,000). The leftover most $78,000 stubs need is a 50% match on the first 5%.
On $78,000 of recognized pay, 50% of the first 5% is $1,950, and only after you defer $3,900 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 3% on $66,000 (match 100% of 3%, $1,980). 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: $78,000 → $1,950
- Recognized pay = min($78,000, $360,000) = $78,000
- You defer 5% = $3,900
- Matched percent = min(5%, 5% cap) = 5%
- Match rate = 50%
- Employer match = $78,000 × 5% × 50% = $1,950
recognized pay = min(compensation, $360,000)
matched % = min(your deferral %, plan cap %)
employer match = recognized pay × matched % × match rate
Three leftovers on the same $78,000
| Your deferral | Formula | You put in | Match |
|---|---|---|---|
| 5% | 50% of first 5% | $3,900 | $1,950 |
| 8% | 50% of first 5% | $6,240 | $1,950 |
| 2.5% | 50% of first 5% | $1,950 | $975 |
| 6% | 50% of first 4% | $4,680 | $1,560 |
Deferring past the cap does not raise the match. 8% on a 5% cap is still $1,950. Half the rate of a 100%-of-5% plan is not half the cap. It is half the dollars on the same 5%.
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 $12,250.
- A SIMPLE plan. SIMPLE elective room is $17,000. SIMPLE room after $8,000.
No. Matched percent is min(8%, 5%) = 5%. Then 50% of that 5% is 2.5% of pay, or $1,950.
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 5% on that cap is $9,000.
IRS COLA limits · annual compensation $360,000 (2026)