Overview
- Elective deferral limits for 401(k), 403(b), most 457 plans and the Thrift Savings Plan rise to $24,500 for 2026, up from $23,500.
- Standard catch-up contributions increase to $8,000 for savers 50+, while the age 60–63 enhanced catch-up remains $11,250.
- Beginning in 2026, employees with 2025 FICA wages above $150,000 must make any catch-up contributions on a Roth (after-tax) basis.
- IRA limits move to $7,500 with a $1,100 catch-up, and income phase-outs for traditional IRA deductions, Roth IRA contributions and the Saver’s Credit are higher.
- The total annual additions cap increases to $72,000 and the compensation limit to $360,000, while the SSA sets the 2026 taxable wage base at $184,500.