Overview
- Employee deferral caps rise to $24,500 for 401(k), 403(b), most 457 plans and the Thrift Savings Plan in 2026.
- The catch-up limit increases to $8,000 for savers age 50 and older, while the enhanced catch-up for ages 60–63 remains $11,250, allowing totals up to $35,750.
- Starting in 2026, employees with 2025 FICA wages above $150,000 must make any catch-up contributions as Roth (after-tax) contributions.
- IRA rules change as the standard contribution limit climbs to $7,500, the IRA catch-up moves to $1,100, and phase-out ranges and Saver’s Credit income thresholds rise.
- Employers are urged to update plan documents, payroll/HRIS and communications promptly, and the Social Security wage base for 2026 is set at $184,500.