401(k) 2026: $10,000 YTD → $14,500 left
The employee elective deferral limit for a 401(k), 403(b), and most 457(b) plans is $24,500 in 2026, per the IRS. It is the maximum you can contribute from your own salary (pre-tax or Roth) without counting employer match.
Read the evergreen explainer →
Ages 50+ also have a dedicated walkthrough: 401(k) catch-up 2026.
Take the match before you debate IRA vs leftover 401(k): IRA vs 401(k) $2,400 match.
After $24,500 the IRA is still a separate cap: 401(k) maxed, IRA still $7,500.
A 6% traditional deferral cuts FIT, not FICA: 6% on $2,000 → FIT $181.45, FICA still $153.
Mid-year leftover: $15,000 YTD leaves $9,500 at age 40. Late-year leftover: $18,500 YTD leaves $6,000 at age 43. Halfway leftover: $12,250 YTD leaves $12,250 at age 41.
This calculator takes your year-to-date (YTD) deferrals and your age at year-end, and tells you:
- How much room you have left under the applicable cap
- How much catch-up is added (age 50+ or 60–63)
- How far over the limit you are if you already exceeded it
This page covers the U.S. federal elective-deferral limit only. It is not Mexican or Guatemalan law.
base = $24,500 catch-up = $0 if age < 50 $8,000 if age ≥ 50 (and not 60–63) $11,250 if age is 60–63 (SECURE 2.0)
limit = base + catch-up remaining = max(0, limit − YTD) excess = max(0, YTD − limit)
Worked example: $10,000 → $14,500
You have deferred $10,000 in 2026 and you are 40:
- Limit: $24,500 (no catch-up)
- Room left: $24,500 − $10,000 = $14,500
- Excess: $0
If you deferred $26,000 at age 40:
- Excess: $26,000 − $24,500 = $1,500 (remaining $0)
| YTD deferrals | Age | Limit | Remaining | Excess |
|---|---|---|---|---|
| $5,000 | 40 | $24,500 | $19,500 | $0 |
| $10,000 | 40 | $24,500 | $14,500 | $0 |
| $12,000 | 40 | $24,500 | $12,500 | $0 |
| $24,500 | 40 | $24,500 | $0 | $0 |
| $28,000 | 40 | $24,500 | $0 | $3,500 |
Age-based catch-up (included)
Enter your age: the tool adds the IRS catch-up when it applies.
| Age at end of 2026 | Catch-up | Total limit | With $10,000 YTD |
|---|---|---|---|
| Under 50 | $0 | $24,500 | $14,500 left |
| 50–59 or 64+ | $8,000 | $32,500 | $22,500 left |
| 60–63 (SECURE 2.0) | $11,250 | $35,750 | $25,750 left |
| Item | Counts against $24,500? | Notes |
|---|---|---|
| Traditional (pre-tax) deferral | Yes | Reduces taxable wages for the year |
| Roth 401(k) (after-tax) | Yes | Shares the same cap with traditional |
| Employer match | No | Counts toward the $72,000 combined cap (not modeled here) |
| Rollovers / transfers | No | Not new elective deferrals for the year |
Employer match does not reduce your room
Employer matching does not count against your individual $24,500 (+ catch-up) limit. It counts against a different cap: the combined total of employee plus employer contributions cannot exceed $72,000 in 2026.
What happens if you exceed the limit
Excess deferrals are corrected under special IRS rules: the plan returns the excess (plus earnings), and if it is not corrected in time the amount can be taxed twice. If this calculator flags an excess, talk to your plan administrator or a tax professional.
What this calculator does not include
- Employer contributions or the combined $72,000 limit
- SIMPLE plans, special governmental 457(b) rules, or 401(a) plans
- Rollovers: they do not count against the deferral limit
- Plan-specific caps (auto-enrollment limits, vesting)
Educational estimate based on IRS limits for 2026. Your plan may have additional rules that change what you can actually defer. Confirm with your plan administrator.
Official sources
- IRS — Retirement Topics: 401(k) and Profit-Sharing Plan Contribution Limits — annual limits
- Fidelity — 401(k) contribution limits 2026 — 2025 vs 2026 summary
No. The $24,500 limit (+ age-based catch-up) applies only to your own salary deferrals. Employer match counts toward the combined $72,000 limit in 2026, which is a separate cap.
Yes. The 2026 catch-up is $8,000 (total $32,500) for employees 50 or older, and $11,250 (total $35,750) for ages 60–63 if the plan allows it. Enter your age in the form: with $10,000 YTD at 50 you have $22,500 left; at 62 you have $25,750 left.
Your deferrals become an excess deferral that the plan must correct by returning the money plus earnings. If it is not corrected in time, the excess can be taxed twice. Check with your plan.
Yes. The $24,500 limit (+ catch-up) is combined: the sum of your pre-tax (traditional) and after-tax (Roth) deferrals cannot exceed the cap in the same plan.
$14,500. The 2026 base limit is $24,500; $24,500 − $10,000 = $14,500 remaining.