A SIMPLE 401(k) or SIMPLE IRA is not the regular 401(k). IRS COLA 2026: elective deferral $17,000. Age 50+ catch-up $4,000 (total $21,000). Ages 60-63: $5,250 (total $22,250). The $24,500 / $8,000 / $11,250 set belongs to a regular 401(k).
Run the SIMPLE deferral calculator →
Regular plan room: 401(k) elective deferral. Hub: United States calculators.
If payroll coded you as SIMPLE and you aim at $24,500, the extra is an excess deferral. This engine only subtracts YTD from the SIMPLE ceiling.
Direct answer: $17,000 / $21,000 / $22,250
YTD $0.
| Age | Catch-up | SIMPLE limit | Left |
|---|---|---|---|
| 40 | $0 | $17,000 | $17,000 |
| 52 | $4,000 | $21,000 | $21,000 |
| 62 | $5,250 | $22,250 | $22,250 |
Age 40 with $8,000 already deferred: $9,000 left ($17,000 − $8,000).
Regular 401(k) at the same ages: $24,500, $32,500, $35,750. That is a different calculator.
limit = $17,000 + ($4,000 if 50-59 or 64+) + ($5,250 if 60-63) left = max(limit − YTD, 0)
Wrong lever, common mix-ups
- IRA. Traditional/Roth IRA is $7,500 (plus $1,100 at 50). IRA room.
- Match. SIMPLE employer formulas (2% nonelective or 3% match) do not use this $17,000 cap the same way. v1 is employee elective only.
- Regular catch-up $8,000. That is 401(k) catch-up, not SIMPLE.
$17,000. Age 52 is $21,000. Age 62 is $22,250.
Not as an elective SIMPLE deferral. $24,500 is the regular 401(k) 402(g) cap. Use the matching calculator for the plan you actually have.
No. v1 is employee elective room. Employer dollars sit in the separate annual-additions world.