For 2026, the basic employee 401(k) deferral limit is $24,500 and the combined traditional/Roth IRA contribution limit is $7,500. Eligible HSA contributors have a $4,400 self-only or $8,750 family ceiling before catch-up contributions. These are different limits, with different eligibility and coordination rules.
Translate an annual limit into payroll dollars
With 26 equal paychecks and no prior deferrals, $24,500 divided by 26 is $942.31 per paycheck before final payroll rounding. If $10,000 has already been deferred and 10 checks remain, the arithmetic is ($24,500 − $10,000) ÷ 10 = $1,450. Confirm year-to-date contributions from every employer before changing an election.
Catch-up and employer money require separate checks
The ordinary age-50 401(k) catch-up limit is $8,000 for 2026; ages 60 through 63 have a higher $11,250 catch-up limit when the plan permits. Employer contributions do not consume the basic employee-deferral ceiling but count under separate annual-additions rules. IRA deductibility, Roth eligibility and HSA coverage can reduce what is permitted.
Reference
2026 basic limits before catch-up contributions
| Account or contribution | Basic annual ceiling |
|---|---|
| 401(k) employee elective deferral | $24,500 |
| Traditional and Roth IRAs combined | $7,500 |
| HSA, eligible self-only coverage | $4,400 |
| HSA, eligible family coverage | $8,750 |
Take it with you
Annual limits: actions and records
- Choose the actual tax year before changing a payroll election.
- Check plan matching terms before front-loading contributions.
- Include employer HSA contributions when testing the HSA ceiling.
People also ask
Questions about 2026 Contribution Limits: 401(k), IRA and HSA Payroll Planning
Are HSA limits announced on the retirement-limit schedule?
No. The IRS sets HSA adjustments separately; they can be published earlier than the retirement-plan limits. The figures here are specifically for 2026.
Does a new job give me a new full 401(k) employee limit?
Generally, the individual elective-deferral ceiling must be coordinated across applicable plans. Give the new payroll department the prior deferrals rather than assuming its payroll system can see them.
Does a higher contribution limit tell me what the plan costs?
No. The SEC explains that retirement-plan administration expenses may be passed to participants in addition to underlying investment expenses. Read the plan and investment fee disclosures before comparing how much of each contribution remains invested.
A statutory contribution limit and an account’s charges answer different questions.
Do contribution limits go up every single year?
Not necessarily: because adjustments are tied to inflation calculations, a year with very low inflation can result in no change to a given limit, so don't assume an annual increase is guaranteed
When exactly are next year's limits announced?
Typically in the fall, often October or November, though the exact date varies year to year: check the IRS's own announcement instead of relying on a specific expected date
Does my employer automatically update my 401(k) contribution to the new limit?
Not necessarily. Many payroll systems require an employee to actively adjust their contribution election even after a new limit takes effect, so checking your own paycheck deduction is worth doing each January
Are HSA limits announced at the same time as 401(k) and IRA limits?
Often earlier in the year: HSA limit announcements have historically come before the 401(k)/IRA announcement cycle, so check each separately, rather than assuming one announcement covers all account types
Do catch-up contribution limits change every year too?
They're adjusted separately from the base limit and don't necessarily move in the same year or by the same amount: check the current catch-up limit specifically if you're eligible for it
Can I contribute at the new limit starting January 1, or does it take effect later?
The new limit generally takes effect for contributions made during that calendar year. So it can typically be used starting with the first paycheck or contribution of the new year
Is there a way to find historical contribution limits for past years?
The IRS publishes historical limit tables, which can be useful for reviewing past contributions, though only the current year's limit matters for planning ahead
Do IRA income limits for deductibility also change annually?
Yes, income phase-out ranges for IRA deductibility and Roth IRA eligibility are also periodically adjusted and should be checked alongside the contribution limit itself, since they're a separate figure
References for 2026 Contribution Limits: 401(k), IRA and HSA Payroll Planning
The payroll amounts are arithmetic examples, not contribution recommendations. Plan terms, compensation, eligibility, catch-up and Roth requirements still apply.