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401(k) HCE 2026: $160,000 compensation threshold

IRS highly compensated employee threshold for 2026 is $160,000.

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Highly compensated?

Yes

2026 HCE threshold

$160,000.00

Amount over threshold

$0.00

IRS 2026 HCE threshold $160,000. Does not apply 5% owner or top-paid group election. Educational estimate, not legal advice.

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HCE threshold 2026

The IRS COLA table sets the highly compensated employee compensation limit at $160,000 for 2026.

HCE

HCE if compensation ≥ $160,000

Example: $160,000 → HCE. $159,999 → not HCE on this test.

Related: paycheck take-home, 401(k) deferral limit.