401(k) Employer Match Calculator United States 2026
Plans usually match a percent of pay. IRS annual compensation for 2026 is $360,000 (COLA table). Pay above that is ignored here.
Match on recognized pay
recognized pay = min(compensation, $360,000)
matched % = min(your deferral %, plan cap %)
employer match = recognized pay × matched % × match rate
Worked example
$100,000, 6% deferral, 100% of the first 4%: $4,000 match.
$400,000 with the same formula: recognized $360,000 → $14,400.
Related: 401(k) deferral limit, paycheck.
Not tax advice
Vesting, true-up, and §415(c) $72,000 are out of scope.
Official sources
- IRS COLA limits — annual compensation $360,000 (2026)
2026 IRC 401(a)(17) annual compensation limit.
Match uses the lesser of your deferral % and the plan cap.
No.