The employee limit combines pre-tax and Roth 401(k) deferrals
For 2026, the basic employee elective-deferral limit is $24,500. Choosing pre-tax contributions does not create one $24,500 bucket while choosing designated Roth contributions creates another. The two tax treatments share the same employee limit, and opening or using more plans does not automatically multiply it.
The limit can also aggregate elective deferrals across plan types and employers. If a person changed jobs, worked two jobs, or also used a 403(b), Thrift Savings Plan, or another plan covered by the federal aggregation rules, use the complete year-to-date employee total. The IRS retirement contribution limits confirm the $24,500 basic limit and the compensation restriction.
Age 60 through 63 has a different 2026 catch-up
A participant who is age 50 or older at the end of 2026 may be allowed an additional catch-up contribution when the plan permits it. The general 2026 catch-up is $8,000, producing a $32,500 employee ceiling before any lower compensation or plan limit.
For someone who will be age 60, 61, 62, or 63 on December 31, 2026, the higher SECURE 2.0 catch-up is $11,250. That produces a $35,750 employee ceiling. The ordinary $8,000 catch-up resumes for a participant age 64 or older. IRS Notice 2025-67 lists the official 2026 dollar adjustments.
Compensation and payroll can create a lower practical ceiling
The basic federal rule is the applicable dollar limit or 100% of compensation, whichever is less. A person with $20,000 of eligible compensation cannot use a $24,500 or $35,750 employee ceiling merely because the age-based dollar limit is higher. The calculator applies the entered compensation as a personal ceiling.
Real payroll can be more restrictive. A plan may define eligible compensation differently, limit contribution percentages, stop deferrals at a plan-specific point, or require enough remaining pay to cover payroll taxes and deductions. A year-end bonus or final paycheck does not guarantee that every remaining federal dollar can still be deferred.
The 2026 Roth catch-up wage threshold is employer-specific
For 2026, a catch-up-eligible participant whose 2025 FICA wages from the employer sponsoring the plan exceeded $150,000 is generally subject to the Roth catch-up requirement. Catch-up amounts above an applicable limit must be designated Roth rather than pre-tax. The test uses prior-year FICA wages from the sponsoring employer, not household AGI, taxable income, or wages from an unrelated employer.
The IRS final regulations generally apply for 2027 contributions, while the administrative transition period ended December 31, 2025 and plans may implement the statutory requirement before 2027 using a reasonable, good-faith interpretation. Employer aggregation, plan design, deemed elections, corrections, and transition administration can affect the result. Read the plan’s 2026 notice and confirm the payroll treatment with the administrator before crossing the basic limit. The IRS Roth catch-up release explains the applicability dates.
Employer contributions do not reduce this employee limit
An employer match or nonelective contribution does not consume the $24,500 employee elective-deferral limit. Ordinary employee after-tax contributions that are not designated Roth deferrals also do not use that employee limit. They can, however, count toward the separate annual-additions limit.
For a standard defined-contribution plan, annual additions are generally limited to the lesser of 100% of compensation or $72,000 in 2026, excluding qualifying catch-up contributions. The 2026 compensation amount used for plan contribution formulas is capped at $360,000. The IRS 401(k) and profit-sharing contribution page explains which employee, employer, and forfeiture amounts enter that separate test.
Special plans need a different calculation
SIMPLE 401(k) and SIMPLE IRA plans have lower limits. Starter deferral-only plans also use a different ceiling. A governmental 457(b) limit is generally separate from the §402(g) limit, and its special three-year catch-up cannot simply be added to the age-based catch-up. A 403(b) participant with 15 years of service may have another catch-up rule and ordering calculation.
Self-employed participants may need employer-contribution and earned-income calculations. Controlled businesses, related employers, multiple plans, plan corrections, excess deferrals, military service make-up contributions, and collectively bargained or governmental transition rules can also change the answer. Select the special path instead of forcing those facts into the standard estimate.
Check the total before the final payroll of the year
Excess elective deferrals can create tax and correction issues, and a refund is not automatic merely because the person used two employers. Compare every year-to-date pay statement, identify which plans share the federal limit, and ask the plan administrator how a final election will be processed.
After confirming remaining employee room, use the 2026 Saver’s Credit Calculator to check whether eligible voluntary deferrals produce a separate 50%, 20%, or 10% credit after AGI and recent-distribution rules. Use the 401(k) employer match calculator to interpret the written match formula, the Roth vs. Traditional 401(k) calculator to compare tax-treatment scenarios, and the 2026 Roth IRA contribution limit calculator for the separate IRA rules.
This calculator provides general educational arithmetic for a standard 2026 U.S. employee elective-deferral limit. It is not tax, legal, investment, payroll, benefits, retirement, or financial advice. Plan documents, compensation definitions, aggregation, payroll timing, employer relationships, catch-up administration, corrections, and individual facts control. Official sources were accessed July 27, 2026.