This 401(k) contribution calculator applies your contribution rate to annual salary and stops at the 2026 elective deferral limit you select. It then applies an employer match to the portion of that deferral which falls under a cap you set, such as 100% of the first 4% of pay. The headline is your deferral plus the match. The sample is an $80,000 salary, a 6% deferral, and a match of 100% on the first 4% of pay.
The limits come from IRS Notice 2025-67. The elective deferral limit under section 402(g) is $24,500 in 2026. The standard catch-up limit for someone age 50 or over is $8,000, for a total of $32,500. The higher catch-up for someone who attains age 60, 61, 62, or 63 in 2026 is $11,250, for a total of $35,750. The annual additions limit under section 415(c) is $72,000, and catch-up contributions sit on top of that limit rather than inside it.
How to use this calculator
- Enter annual salary. The sample is 80000.
- Enter your contribution as a percent of salary. Use 6 for 6%, not 0.06.
- Enter the employer match as a percent of your deferral, and the cap as a percent of salary. A full match on the first 4% of pay is a match of 100 and a cap of 4.
- Choose the 2026 deferral limit that matches your age. Press Calculate and read your deferral, the match, and the room under both limits.
How the 2026 deferral and the match are applied
Your requested deferral is salary times your contribution rate. The form then keeps the smallest of that request, your salary, and the deferral limit you selected. At $80,000 and 6%, the request is $4,800. The under-50 limit is $24,500, so the deferral stays $4,800. Room under the limit is $19,700. Someone contributing 20% of $200,000 has a request of $40,000. With the age-50 limit selected, the deferral stops at $32,500 and the room under that limit is $0.
The match cap is a percent of salary. The matchable deferral is the smaller of your actual deferral and that cap. The employer match is the match rate times the matchable deferral. At $80,000, a 100% match on the first 4% of pay sets the cap at $3,200. You deferred $4,800, which is more than the cap, so the match is 100% of $3,200, which is $3,200. The extra $1,600 you deferred is unmatched. A 50% match on the first 6% of a $120,000 salary matches $3,600 when you defer at least $7,200. A 15% deferral on that salary is $18,000, so the match is still $3,600, not half of $18,000.
Catch-up is the part of your deferral above $24,500. It is $0 when you are under the basic limit. It is $8,000 when a $32,500 deferral is entirely used, and $11,250 when a $35,750 deferral is entirely used. Annual additions, for the $72,000 test on this page, are your deferral excluding that catch-up, plus the employer match. The page does not add a profit-sharing contribution you forgot to type. If the match formula produces annual additions over $72,000, the result says how far over. It does not silently cut the match back.
Formula
2026 elective deferral limit = $24,500, or $32,500 at the standard catch-up, or $35,750 at the age 60–63 catch-up Your deferral = min(salary × your rate, salary, the limit you selected) Match cap = salary × cap rate Employer match = match rate × min(your deferral, match cap) Catch-up portion = max(0, your deferral − $24,500) Annual additions, excluding catch-up = (your deferral − catch-up) + employer match Section 415(c) limit for 2026 = $72,000 Combined contribution = your deferral + employer match
The match rate is a percent of the matchable deferral, not a percent of salary. Typing 100 in the match field and 4 in the cap field means the employer contributes one dollar per dollar you contribute, until your contributions reach 4% of pay. Typing 4 in the match field would mean the employer contributes four cents per dollar you contribute, which is a different plan.
A plan can set a lower deferral cap than the IRS, and a highly compensated employee’s deferral can be limited by a nondiscrimination test. This form only applies the statutory dollar limits and the match rule you type. It does not know the plan document.
Worked 2026 contribution examples
$80,000 salary, 6% deferral, 100% match on the first 4%
Your elective deferral is $4,800.00. The match cap is 4% of $80,000, which is $3,200, so the employer match is $3,200.00. The headline is $8,000.00 / year. The limit applied is $24,500.00 and the room under it is $19,700.00. The catch-up portion is $0.00. Annual additions are $8,000.00, and the room under the $72,000 limit is $64,000.00.
Raising your rate does not raise the match once you are already deferring at least 4%. A 10% deferral would be $8,000 from you and still $3,200 from the employer. The unmatched $4,800 would still count toward the $24,500 limit.
$120,000 salary, 15% deferral, 50% match on the first 6%, age 50
Fifteen percent of $120,000 is $18,000, which is under the $32,500 age-50 limit, so the whole $18,000.00 is deferred. The catch-up portion is $0.00 because $18,000 is not above $24,500. Choosing the age-50 limit did not force a catch-up contribution. It only raised the ceiling.
The match cap is 6% of $120,000, which is $7,200. The match rate is 50%, so the employer contributes $3,600.00. The headline is $21,600.00 / year. Room under the $32,500 limit is $14,500.00. Annual additions are $21,600.00, all of it inside the $72,000 limit, with $50,400.00 of room.
Using the whole catch-up at ages 50 and 60–63
A $200,000 salary at a 20% rate requests $40,000. With the $32,500 limit selected, and a 50% match on the first 6% of pay, your deferral is $32,500.00 and the catch-up portion is $8,000.00. The match cap is $12,000 and the match is half of that, $6,000.00, because the matchable amount cannot exceed 6% of pay. The headline is $38,500.00. Annual additions exclude the $8,000 catch-up, so they are $24,500 + $6,000 = $30,500.00.
A $150,000 salary at a 30% rate, with the $35,750 age 60–63 limit and a 100% match on the first 6%, defers $35,750.00. The catch-up portion is $11,250.00. The match is 6% of $150,000, which is $9,000.00. The headline is $44,750.00. Annual additions excluding catch-up are $33,500.00. Room under $72,000 is $38,500.00.
2026 deferral limits used by this calculator
| Choice on the form | Elective deferral ceiling | Of which catch-up | Annual additions ceiling |
|---|---|---|---|
| Under 50 | $24,500 | $0 | $72,000 |
| Age 50–59 or 64+ | $32,500 | $8,000 | $72,000, catch-up on top |
| Age 60–63 | $35,750 | $11,250 | $72,000, catch-up on top |
What this 2026 contribution estimate leaves out
The Roth catch-up rule is not applied. Notice 2025-67 sets the wage threshold used to decide whether a catch-up contribution must be designated Roth. This form only counts dollars. It does not choose Roth or pre-tax, and it does not know last year’s FICA wages.
Employer profit sharing, forfeitures, and after-tax non-Roth contributions count toward the $72,000 annual additions limit and are not separate fields. If your plan adds them, the room shown here is too large. Compensation for the plan may also differ from the salary you type, and the limit is 100% of compensation as well as $72,000.
A match formula can be more complicated than a single cap. Some plans match each paycheck and stop when a paycheck hits the cap, which can change the annual match if you defer unevenly. This page applies the cap to the annual salary and the annual deferral. It also ignores vesting. A match that is not vested is still shown in full.
Frequently asked questions
What is the 401(k) employee limit for 2026?
IRS Notice 2025-67 sets the elective deferral limit at $24,500. The standard catch-up is $8,000, for a $32,500 total at age 50 or over. The higher catch-up at age 60, 61, 62, or 63 is $11,250, for a $35,750 total. This calculator will not defer more than the choice you select.
How do I enter a 100% match on the first 4% of pay?
Put 100 in the employer match field and 4 in the cap field. On an $80,000 salary and a 6% deferral, you contribute $4,800 and the employer contributes $3,200, because the match stops at 4% of pay. The headline is $8,000.00.
Does choosing the age-50 limit force me to contribute the catch-up?
No. It only raises the ceiling from $24,500 to $32,500. A 15% deferral on $120,000 is $18,000, which is under both ceilings, so the catch-up portion is $0.00 even with the age-50 choice selected.
Do catch-up contributions count toward the $72,000 limit?
Not in this calculator, and not in the section 415(c) annual additions limit described by the IRS. The $72,000 figure covers your deferral excluding catch-up, plus employer contributions. At a full $32,500 deferral and a $6,000 match, annual additions are $30,500, because $8,000 of the deferral is catch-up.
Will every plan match the amount this calculator shows?
Only if the plan’s match is the single cap you entered and you have deferred at least that much over the year. A lower plan cap, a match that is calculated each paycheck, a vesting schedule, or a nondiscrimination refund can all change the dollars. The IRS limits are the ceiling, not a promise that the plan allows the full amount.
Related ClearCalc pages
- Texas paycheck calculator for 2026 Type the traditional deferral in dollars to see the effect on federal tax. The deferral does not reduce FICA.
- California paycheck calculator for 2026 A traditional deferral reduces federal and California income tax in that estimate, not SDI.
- Compound interest calculator Project a balance from a starting amount and a monthly contribution after you know the annual deferral.