401(k) Annual Additions Calculator United States 2026
The annual additions limit is separate from the $24,500 employee elective deferral cap. IRS: the lesser of 100% of compensation or $72,000 in 2026.
§415(c) 2026
limit = min(compensation, $72,000)
annual additions = employee deferrals + employer contributions
room = limit − annual additions
Worked example
Pay $200,000, defer $24,500, employer $20,000:
- Limit: $72,000
- Used: $44,500
- Room: $27,500
Related: 401(k) deferral limit, paycheck.
Not tax advice
Catch-up 414(v) is out of scope ($80,000 / $83,250 at 60–63 if the plan allows). Confirm with your plan.
Official sources
Not in this version. Base $72,000 or 100% of pay only.
Yes. Employee deferrals plus employer contributions.
No. Educational §415(c) estimate for 2026.