401(k) Maximum – It Should Be Straightforward, Right?

A classic piece of financial advice is: “Max out your 401(k).”

In general, contributing the maximum employee amount to tax-deferred retirement accounts is a smart move, assuming you have an adequate emergency fund and no high-interest debt. However, what it actually takes to max out your 401(k) has changed in recent years. The rules are no longer as simple as they once were.

For 2026, there are a few contribution tracks based on age and, in some cases, income.

Ages 18 to 49

For individuals between ages 18 and 49, the rules remain relatively straightforward.

In 2026, the maximum employee contribution to a 401(k), whether pre-tax or Roth, is $24,500. This contribution must be made between January 1, 2026 and December 31, 2026.

Any employer match or profit-sharing contribution is made in addition to this employee maximum.

There are no income phaseouts that limit your ability to contribute. As long as you earn at least $24,500 in compensation, you are eligible to contribute the full amount.

Ages 50 to 59

Once you turn 50, you become eligible for a catch-up contribution, which allows you to contribute more than the standard limit.

For 2026:
Standard contribution: $24,500
Catch-up contribution: $8,000
Total maximum: $32,500

You are eligible for the catch-up beginning in the calendar year you turn 50.

Ages 60 to 63

There is an additional wrinkle for individuals between ages 60 and 63.

This group qualifies for an enhanced catch-up contribution in 2026:
Standard contribution: $24,500
Enhanced catch-up contribution: $11,250
Total maximum: $35,750

This higher catch-up applies only during the years you are ages 60 through 63.

High Earners: Roth Catch-Up Requirement

Beginning in 2026, another rule affects higher-income earners.

If your prior-year wages subject to Social Security and Medicare tax exceed $150,000, any catch-up contributions must be made as Roth contributions. In other words, the catch-up portion cannot be made on a pre-tax basis.

This requirement applies only to catch-up contributions. The standard $24,500 contribution can still be allocated pre-tax or Roth, depending on your preference and plan options.

What Does This Mean?

401(k) Contribution Table – 2026

Age Group	Makes Under $150,00	Makes over $150,000
Under age 50	–$24,500 total	$24,500 total
	Pre-tax or Roth (your choice)	Pre-tax or Roth (your choice)
Age 50-59 or 64+	$32,500 total	$32,500 total
	-Up to $24,500 pretax or Roth	-Up to $24,500 pretax or Roth
	-Up to $8,000 catch-up pretax or roth	-$8,000 catch-up must be Roth
Age 60-63	$35,750 total	$35,750 total
	-Up to $24,500 pretax or Roth	-Up to $24,500 pretax or Roth
	-Up to $11,250 super catch-up pretax or Roth	-$11,250 super catch-up must be Roth