401k Calculator & Guide
High income can introduce additional 401(k) planning considerations, including nondiscrimination testing, highly compensated employee rules and the 2026 Roth catch-up requirement.
Several different IRS rules can matter. The regular employee deferral limit, catch-up rules, HCE definition and Roth catch-up wage threshold should be treated as separate concepts.
The 2026 elective-deferral limit for most traditional and safe-harbor 401(k) plans.
The 2026 threshold used in the statutory definition of a highly compensated employee, subject to the applicable ownership and compensation rules.
A separate wage threshold used for the 2026 Roth catch-up requirement for certain catch-up-eligible participants.
These limits serve different purposes and should not be combined into a single "high earner limit."
| Rule | 2026 amount | What it means |
|---|---|---|
| Employee elective deferral | $24,500 | Regular employee salary-deferral limit for most applicable 401(k) plans. |
| Age 50+ catch-up | $8,000 | Additional employee deferral available to eligible participants age 50+ if the plan permits it. |
| Age 60–63 catch-up | $11,250 | Enhanced catch-up amount for participants who attain age 60, 61, 62 or 63 during 2026. |
| Annual additions | $72,000 | General defined-contribution annual-additions limit before applicable catch-up contributions. |
| Compensation limit | $360,000 | Maximum compensation generally taken into account for applicable contribution calculations. |
| HCE threshold | $160,000 | 2026 statutory compensation threshold used in the HCE definition, subject to the applicable rules. |
HCE status is a plan-testing concept. It should not be confused with the regular 401(k) contribution limit.
For 2026, the IRS lists $160,000 as the compensation threshold used under the HCE definition. The statutory definition also considers ownership, and the applicable plan and testing rules determine how the definition operates.
Some 401(k) plans use nondiscrimination tests to compare contributions made by highly compensated employees with those made by non-highly compensated employees.
These two numbers are easy to confuse. The $160,000 figure is the 2026 compensation threshold used in the HCE definition. The $150,000 figure is used for determining whether the special Roth catch-up rule applies to certain catch-up-eligible participants based on applicable prior-year wages. They serve different purposes.
Working through the rules in order can make the contribution calculation easier to understand.
Age determines whether you have access to the regular catch-up or enhanced 60–63 catch-up.
Your employer's plan can impose terms that differ from the maximum federal limits.
HCE status and plan design can affect how much you can actually defer in some plans.
Certain catch-up-eligible participants above the applicable prior-year wage threshold must make catch-ups as Roth.
Enter your age and planned employee contribution. This tool shows the applicable federal employee ceiling before considering plan-specific restrictions or testing.
This tool is educational. It does not determine your employer's actual plan limit or perform nondiscrimination testing.
Standard age 50+ catch-up is included.
The new 2026 rule is based on applicable prior-year wages and catch-up eligibility. It is separate from the HCE definition.
For 2026, certain participants who are eligible to make catch-up contributions and whose applicable prior-year wages from the employer sponsoring the plan exceeded $150,000 are subject to the Roth catch-up requirement.
When the rule applies, the applicable catch-up contribution must be designated as a Roth contribution rather than being made as a traditional pre-tax catch-up contribution.
These examples illustrate how different rules can interact. They are not individualized tax or contribution advice.
The participant is below the age 50 catch-up threshold. The regular 2026 employee elective-deferral limit is $24,500, subject to the plan's terms.
Regular employee limit.
The participant is within the age 50+ catch-up group. The potential federal employee ceiling is $32,500, subject to plan terms.
$24,500 + $8,000 catch-up.
The participant falls within the enhanced 60–63 catch-up age range. The potential federal employee ceiling is $35,750 for 2026.
$24,500 + $11,250 catch-up.
The employee elective-deferral limit is only one part of the contribution rules. Employer contributions can also count toward the overall annual-additions limit.
Regular employee elective-deferral limit for 2026.
Matching and other employer contributions are subject to the applicable annual-additions rules.
General 2026 defined-contribution annual-additions limit before applicable catch-up contributions.
IRS guidance states that the annual-additions limit applies to elective deferrals excluding catch-up contributions, employer matching contributions, employer nonelective contributions and allocations of forfeitures. For 2026, the annual-additions limit is generally $72,000, or 100% of compensation if lower.
Federal limits are only the starting point. The employer's plan design can change the practical contribution experience.
IRS guidance notes that a plan's terms may impose a lower elective-deferral limit than the federal maximum.
Plans that are subject to nondiscrimination testing can have rules affecting contributions made by highly compensated employees. Some plan designs, including applicable safe-harbor arrangements, use different mechanisms to satisfy these rules.
Use your benefits portal, plan documents and payroll records to verify the rules that apply to your account.
Check how much you are currently contributing and how payroll applies your election.
Review your current employee deferrals so you can see how much of the applicable limit remains.
Understand whether your contribution level is needed to receive the employer matching contribution available under your plan.
Ask your plan administrator whether HCE nondiscrimination testing can affect your contribution experience.
If you are catch-up eligible and fall under the applicable wage rule, check how your plan handles Roth catch-up deferrals.
Verify the actual limits, eligibility requirements and contribution provisions in your plan documents.
Connect high-earner rules with age-based limits, catch-up contributions, calculators and Roth 401(k) resources.
Common questions about high-income employees, HCE rules and 2026 contribution limits.
Check your age-based contribution room, explore the 2026 contribution limits and use the calculator to estimate your employee contributions.
Clear guides, useful calculators and practical retirement resources to help you understand your 401(k), contributions, employer matching, Roth options, rollovers and long-term savings.
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