Key Takeaways
- 2026 headline numbers: $24,500 employee 401(k) deferral, $7,500 IRA, $4,400/$8,750 HSA, $72,000 total defined-contribution cap.
- Catch-ups add more from age 50, with an enhanced catch-up window at ages 60-63, and high earners' catch-ups now must be Roth.
- The order matters more than the amounts: match, then HSA, then the tax-advantaged stack that fits your bracket.
Contribution limits adjust with inflation nearly every year, and the 2026 figures matter because unfilled space never rolls forward: a year you did not max is simply gone. Here is the one-page version for 2026, with the caveat that official numbers live at irs.gov and payroll deadlines arrive weeks before December 31.
The Core Numbers
Workplace plans: $24,500 employee deferral for 401(k), 403(b), and most 457 plans, with a $8,000 catch-up from age 50 and an enhanced catch-up for ages 60 through 63. The overall defined-contribution cap, employee plus employer plus after-tax, is $72,000 before catch-ups. IRAs: $7,500, plus a $1,100 catch-up from 50, with deductibility and Roth eligibility phasing out by income. HSAs: $4,400 self-only, $8,750 family, $1,000 catch-up from 55. SIMPLE plans and SEPs have their own schedules.
Note for higher earners: catch-up contributions in workplace plans must now be made as Roth if your prior-year wages exceeded the threshold set by law, a SECURE 2.0 change now in effect.
The Ordering That Captures the Most
Dollar one: enough 401(k) to earn the full employer match. Dollar two: max the HSA if eligible, the only triple-tax-free account. Then fill the 401(k) to its limit, choosing pre-tax versus Roth by bracket; then a backdoor Roth IRA if income blocks the front door; then after-tax 401(k) mega-backdoor space if your plan allows; then taxable investing, which early retirees need anyway as bridge money.
Try it: the free Retirement Readiness Calculator takes a couple of minutes and shows you where you stand. Or explore retirement planning at Attend.
Self-employed Stacking
A solo 401(k) lets an owner contribute $24,500 as employee plus up to 25% of compensation as employer, to the $72,000 cap, far outrunning a SEP at moderate incomes because of the employee layer. Spouses on legitimate payroll double the household's space. High-profit owners in their late 40s and beyond can add a cash-balance plan on top; combined annual sheltering can exceed $200,000 in the right facts, detailed in our owner tax guide.
Calendar Notes
Employee deferrals must run through payroll by year-end, so December adjustments have a real deadline in early December. IRA and HSA contributions for a tax year can be made until the filing deadline the following April. Employer and profit-sharing contributions often extend to the filing deadline with extensions. If a raise or bonus lands late in the year, that is the moment to push deferral percentages up before the space expires.
Our retirement planning service turns the limits into a funding order tailored to your bracket and plans.
Frequently Asked Questions
What if I contribute over the limit by accident?
Excess deferrals should be corrected before the following April 15 to avoid double taxation; contact your plan administrator promptly. Excess IRA contributions carry a 6% annual excise until removed.
Do employer contributions count against my $24,500?
No. The employee deferral limit is yours alone; employer match and profit-sharing count only toward the $72,000 overall cap.
Can I contribute to both a 401(k) and an IRA?
Yes. The accounts have separate limits; income rules only affect whether the IRA contribution is deductible or Roth-eligible, and the backdoor route usually remains.
Tony leads Attend Wealth, a fee-based wealth management firm in Atlanta serving professionals, families, and business owners. Advisory services are held to a fiduciary standard. More about Attend
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