401k
2028 Retirement Planning

401(k) Contribution Limits 2028

The official 2028 401(k) contribution limits have not yet been published by the IRS. This page tracks the upcoming limits and explains what the latest official retirement-plan rules mean for your 2028 planning.

2028 IRS figures: Not officially announced
2028
Upcoming 401(k) contribution-limit year
$24,500 2026 employee limit
$8,000 2026 age 50+ catch-up
$11,250 2026 age 60–63 catch-up
$72,000 2026 annual additions
2028 IRS Update

The official 2028 401(k) limits are not available yet

The IRS adjusts certain retirement-plan dollar limits for cost-of-living changes. The official amount for each year should be taken from the IRS announcement for that year.

!

2028 numbers should not be presented as official yet

The currently published IRS 401(k) figures are for 2026. The IRS states that applicable retirement-plan limits are subject to cost-of-living adjustments. Until the IRS publishes the 2028 amounts, this page clearly identifies them as pending.

$

Employee Limit

The 2028 basic employee elective-deferral limit has not yet been officially published.

2028 PENDING
50+

Age 50+ Catch-Up

The 2028 standard catch-up amount has not yet been officially published.

2028 PENDING
60–63

Age 60–63 Catch-Up

The enhanced 2028 catch-up amount has not yet been officially published.

2028 PENDING

Annual Additions

The 2028 defined-contribution annual-additions limit has not yet been officially published.

2028 PENDING
2028 Limit Tracker

2028 401(k) limits vs. current official figures

The table separates future 2028 figures from the latest official IRS amounts currently available.

401(k) Limit 2026 Official 2028 Status
Employee elective deferral $24,500 Not announced
Age 50+ catch-up contribution $8,000 Not announced
Age 60–63 higher catch-up $11,250 Not announced
Defined-contribution annual additions $72,000 Not announced
Annual compensation limit $360,000 Not announced
Highly compensated employee threshold $160,000 Not announced

Source: Internal Revenue Service. The 2026 figures shown here are official IRS amounts. The 2028 figures will be updated when the IRS publishes the applicable limits.

Understand The Rules

The 401(k) contribution limit is not just one number

Several different limits can apply to contributions made to a defined-contribution retirement plan.

Employee elective deferrals

  • Covers your traditional and Roth 401(k) elective deferrals.
  • The 2026 basic limit is $24,500.
  • Eligible participants may contribute additional catch-up amounts under applicable rules.
  • Deferrals generally aggregate across applicable plans.

Overall annual additions

  • Includes employee elective deferrals other than catch-up contributions.
  • Includes employer matching contributions.
  • Can include certain employer nonelective contributions and forfeiture allocations.
  • The 2026 limit is $72,000 before applicable catch-up contributions.
Catch-Up Contributions

What to know about 2028 catch-up contributions

Catch-up contributions can provide eligible older workers with additional contribution room above the basic annual elective-deferral limit.

50+

Age 50 and older

The 2026 standard catch-up contribution is $8,000. The corresponding 2028 amount is not yet official.

60–63

Age 60 through 63

The 2026 enhanced catch-up amount is $11,250. The corresponding 2028 amount is not yet official.

R

Roth catch-up rules

Certain higher-paid participants can be subject to Roth catch-up requirements under applicable SECURE 2.0 rules.

IRS

Annual IRS update

Catch-up amounts are subject to applicable cost-of-living adjustments.

Employer Contributions

Employer matching contributions have a separate limit framework

Your employer's matching contribution does not simply replace your employee elective-deferral limit. Employer contributions are relevant to the overall annual-additions rules.

01

Employee deferral

You choose how much of your eligible compensation to contribute, subject to your plan and applicable annual limits.

02

Employer contribution

Your employer may make matching or nonelective contributions according to the terms of the plan.

03

Overall annual additions

Employee and employer contributions can be subject to the applicable overall annual-additions limit.

Historical Context

Recent 401(k) elective-deferral limits

Recent official limits demonstrate why the 2028 amount should come from the IRS announcement rather than an unofficial estimate.

2023
$22,500 Employee elective deferral
2024
$23,000 Employee elective deferral
2025
$23,500 Employee elective deferral
2026
$24,500 Employee elective deferral
2027
Pending Official IRS figure
2028
Pending Official IRS figure

Source: Internal Revenue Service, retirement-plan cost-of-living adjustment tables.

Plan Ahead

How to prepare for the 2028 contribution limits

You can review your retirement contribution strategy now without knowing the final 2028 IRS dollar amounts.

01

Review your contribution rate

Check how much of your salary you currently contribute to your 401(k).

02

Check your employer match

Review your Summary Plan Description for the matching formula, eligibility rules and vesting schedule.

03

Watch the IRS update

Once the IRS publishes the 2028 figures, compare the official limits with your planned contributions.

Frequently Asked Questions

2028 401(k) contribution limit FAQ

Common questions about the upcoming 2028 retirement-plan contribution limits.

The official 2028 employee elective-deferral limit has not yet been published by the IRS. The latest official figure currently available is the 2026 basic limit of $24,500.
The 2028 amounts will become official when the IRS publishes the applicable retirement-plan cost-of-living adjustments. Until then, 2028 amounts should be treated as pending rather than official estimates.
For 2026, the IRS lists a basic employee elective-deferral limit of $24,500 for traditional and safe harbor 401(k) plans, subject to applicable rules and plan provisions.
For 2026, the standard catch-up contribution for eligible participants age 50 or older is $8,000. A higher $11,250 catch-up limit applies for employees who turn 60, 61, 62 or 63 during the calendar year, subject to applicable rules.
The employee elective-deferral limit and the overall annual-additions limit are different. Employer matching contributions are generally considered under the overall annual-additions rules.
Roth 401(k) elective deferrals and traditional pre-tax elective deferrals generally share the applicable annual elective-deferral limit.
The Internal Revenue Service is the primary source for official annual retirement-plan contribution limits. 401k.blog will update this page when the official 2028 figures are published.
Yes. The IRS notes that plan terms may impose lower elective-deferral limits. Your plan documents and plan administrator should be consulted for rules specific to your employer's 401(k).

Prepare for the 2028 401(k) limits.

Review your current contribution rate, understand your employer match and use our calculators while you wait for the official IRS 2028 figures.

Educational Disclaimer

401k.blog provides educational information about retirement accounts and retirement planning. This information is not financial, tax, legal or investment advice. Contribution limits and retirement-plan rules can change, and individual employer plans may impose additional restrictions.

Primary source: Internal Revenue Service retirement-plan contribution-limit and cost-of-living adjustment guidance.
The 2028 figures will be updated after official IRS publication.