Calculate Your 2026 401(k)

Enter your age, salary, contribution rate, and employer match. The calculator applies the 2026 IRS Notice 2025-67 limits ($24,500 §402(g) base / $8,000 age-50 catch-up / $11,250 age-60-63 super catch-up / $72,000 §415(c) ceiling / $360,000 §401(a)(17) comp cap) and routes your catch-up to Roth when SECURE 2.0 §603 is triggered (salary > $150,000 and age 50+).

Age 50+ unlocks the $8,000 catch-up. Age 60-63 unlocks the $11,250 super catch-up (replaces standard catch-up).
Projection horizon = retirement age − current age.
Your gross W-2 compensation. Above $150,000, SECURE 2.0 §603 forces catch-up to Roth for participants age 50+.
Projected annual raise. Employee % contribution scales with salary each year.
Employer match is always Traditional (pre-tax) unless the plan opts SECURE 2.0 §604 Roth match. §603 overrides may still force catch-up to Roth.
Capped by §402(g) $24,500 + catch-up. If your nominal % exceeds the limit, the calculator caps it.
Match rate, e.g., 100% = dollar-for-dollar match; 50% = 50 cents on the dollar.
Match rate applies up to this % of your salary. Common: 100% up to 5% = $5,000 match on $100K salary.
NYU Stern long-run S&P 500 real return: ~7%.

Results

How this 401(k) calculator works

A 401(k) is a workplace-sponsored defined-contribution retirement plan authorized by IRC §401(k). Employees defer a percentage of their salary; employers typically match some or all of the deferral up to a cap. This calculator models the actual 2026 limits, catch-up rules, and the SECURE 2.0 §603 mandatory-Roth-catch-up rule that took effect on January 1, 2026.

The 2026 numbers, from IRS Notice 2025-67 and IR-2025-176

  • §402(g) employee elective deferral: $24,500 for 2026 (up from $23,500 in 2025).
  • Age 50+ catch-up per §414(v): $8,000 (total $32,500).
  • Age 60-63 super catch-up per SECURE 2.0 §109 (IRC §414(v)(2)(E)): $11,250 (total $35,750). This replaces the standard $8,000 catch-up for those four ages — not additive.
  • §415(c) annual DC ceiling: $72,000 for 2026 (up from $70,000). This is the combined employee + employer + forfeitures ceiling.
  • §401(a)(17) compensation cap: $360,000 for 2026 (up from $350,000). Compensation above this amount is ignored when computing employer contributions.
  • SECURE 2.0 §603 threshold: $150,000 in prior-year FICA wages from the same employer (indexed from $145,000 statutory base per SECURE Act 2.0). Participants who exceed this threshold and are age 50+ must direct their catch-up to Roth (after-tax) per IRC §414(v)(7).

Why SECURE 2.0 §603 was a big deal

Enacted by the SECURE 2.0 Act of 2022 with an original effective date of January 1, 2024, IRC §414(v)(7) was delayed by two years through IRS Notice 2023-62's administrative-transition relief because payroll systems and plan documents needed time to add Roth-catch-up buckets. As of January 1, 2026, the delay is over: participants earning more than $150,000 in prior-year FICA wages from the same employer who elect to make catch-up contributions must direct them to the Roth bucket. Traditional catch-up is disallowed for these participants.

Three groups are exempt because the wage test is applied per-employer:

  • New hires with zero prior-year FICA wages from that employer.
  • Schedule C sole proprietors and other self-employed individuals (they don't have FICA wages — they have SE tax).
  • Solo 401(k) sponsors for the same reason.

If your salary is above $150,000 and you are age 50 or older, the calculator automatically routes your catch-up ($8,000 or $11,250) to the Roth bucket regardless of your Traditional / Roth / Split election. The base $24,500 still follows your election.

How the employer match is modeled

The calculator uses the standard 401(k) match formula: match = matchRate × min(matchCap%, contributionRate%) × min(salary, §401(a)(17) $360K), subject to the §415(c) $72,000 combined ceiling. For simplicity, we assume you contribute at least up to the match cap — the display formula is matchRate × matchCap% × cappedSalary. Employer contributions are always Traditional (pre-tax) unless the plan explicitly elects the SECURE 2.0 §604 Roth-match option, which is optional and not universally offered as of 2026.

Related calculators and reading

Primary sources

  • IRS Notice 2025-67 (2026 pension plan COLA adjustments, October 2025).
  • IRS News Release IR-2025-176 (2026 retirement contribution limits).
  • IRS Notice 2023-62 (SECURE 2.0 §603 administrative-transition relief delaying effective date from 2024 to 2026).
  • IRC §401(k) (401(k) plan authorization).
  • IRC §402(g)(1) (employee elective deferral limit).
  • IRC §414(v) (age-50 catch-up).
  • IRC §414(v)(2)(E) as added by SECURE 2.0 §109 (age-60-63 super catch-up).
  • IRC §414(v)(7) as added by SECURE 2.0 §603 (mandatory-Roth catch-up above threshold).
  • IRC §415(c)(1)(A) ($72,000 total-DC ceiling for 2026).
  • IRC §401(a)(17) ($360,000 compensation cap for 2026).
  • SECURE 2.0 Act §325 (Roth 401(k) lifetime RMD elimination effective 2024).
  • SECURE 2.0 Act §604 (optional Roth employer match).
  • NYU Stern School of Business, Historical Returns on Stocks, Bonds and Bills 1928-2024 (long-run S&P 500 nominal return ~10%, real return ~7%).