For 2027, the IRS 401(k) employee deferral limit is $25,500, up from $24,500. Workers aged 50 or older can add an $8,500 catch-up (total $34,000), and those who turn 60, 61, 62 or 63 during 2027 can add $11,750 instead (total $37,250). Employee and employer money together is capped at $75,000. The IRS published these figures on November 12, 2026 in Notice 2026-66.
What are the 401(k) limits for 2027?
| Limit | 2026 | 2027 | Change |
|---|---|---|---|
| Employee deferral (401(k), 403(b), governmental 457(b), TSP) | $24,500 | $25,500 | +$1,000 |
| Catch-up, age 50 and over | $8,000 | $8,500 | +$500 |
| Catch-up, ages 60–63 | $11,250 | $11,750 | +$500 |
| Total annual additions, employee + employer (§415(c)) | $72,000 | $75,000 | +$3,000 |
| Compensation a plan may count (§401(a)(17)) | $360,000 | $375,000 | +$15,000 |
| Roth catch-up wage threshold (prior-year wages) | $150,000 | $155,000 | +$5,000 |
| SIMPLE 401(k) / SIMPLE IRA deferral | $17,000 | $17,500 | +$500 |
| SIMPLE catch-up, age 50+ / ages 60–63 | $4,000 / $5,250 | $4,000 / $5,250 | unchanged |
| Starter 401(k) deferral-only plan | $6,000 | $6,500 | +$500 |
| Highly compensated employee threshold | $160,000 | $170,000 | +$10,000 |
All 2027 figures are from IRS Notice 2026-66; the 2026 column is from Notice 2025-67. The 2026 limits guide covers this year in more detail.
What is the maximum you can put in a 401(k) in 2027?
The ceiling depends on how old you are on December 31, 2027, not on your birthday during the year.
| Age at end of 2027 | Deferral | Catch-up | Your maximum | Max with employer money |
|---|---|---|---|---|
| Under 50 | $25,500 | — | $25,500 | $75,000 |
| 50–59 | $25,500 | $8,500 | $34,000 | $83,500 |
| 60–63 | $25,500 | $11,750 | $37,250 | $86,750 |
| 64 and over | $25,500 | $8,500 | $34,000 | $83,500 |
The larger catch-up stops in the year you turn 64: a 63-year-old can defer $37,250, but the same person a year later is back to $34,000. The "max with employer money" column is the $75,000 annual additions limit plus the catch-up, because catch-up contributions do not count toward that limit.
How much per paycheck to max out a 401(k) in 2027?
Divide your maximum by the number of paychecks left in the year. With deferrals starting on the first paycheck of January:
| Pay schedule | Under 50 ($25,500) | 50–59 or 64+ ($34,000) | 60–63 ($37,250) |
|---|---|---|---|
| Weekly (52) | $490.38 | $653.85 | $716.35 |
| Every two weeks (26) | $980.77 | $1,307.69 | $1,432.69 |
| Twice a month (24) | $1,062.50 | $1,416.67 | $1,552.08 |
| Monthly (12) | $2,125.00 | $2,833.33 | $3,104.17 |
Most plans take a percentage of pay rather than a dollar amount. To reach the limit you need this share of salary:
| Salary | Under 50 | 50–59 or 64+ | 60–63 |
|---|---|---|---|
| $50,000 | 51.0% | 68.0% | 74.5% |
| $75,000 | 34.0% | 45.3% | 49.7% |
| $100,000 | 25.5% | 34.0% | 37.3% |
| $150,000 | 17.0% | 22.7% | 24.8% |
| $200,000 | 12.8% | 17.0% | 18.6% |
Many plans cap deferrals at a percentage (often 50% to 75%), so lower earners may not be able to reach the full dollar limit through payroll.
Worked example
Maria is 61 at the end of 2027, earns $100,000 and is paid every two weeks. Her maximum is $25,500 + $11,750 = $37,250, which is $1,432.69 per paycheck or 37.3% of pay. Her employer matches 50% of the first 6% of salary, adding $3,000. Her total of $40,250 is well under the $86,750 cap for her age, so the annual additions limit does not bind.
Do catch-up contributions have to be Roth in 2027?
Only for higher earners. Under SECURE 2.0, if your Social Security wages (Form W-2, box 3) from the employer that sponsors the plan were above $155,000 in 2026, any catch-up you make in 2027 must go in as a Roth contribution, taxed now and tax-free later. Your regular $25,500 can still be pre-tax. If your plan has no Roth option, a high earner in this situation cannot make catch-up contributions at all. The threshold was $150,000 (based on 2025 wages) for 2026.
Does the employer match count toward the $25,500?
No. The $25,500 counts only your own elective deferrals, pre-tax and Roth combined. Employer matching and profit-sharing contributions count toward the $75,000 annual additions limit, together with your deferrals. Only the first $375,000 of salary can be used to calculate those contributions in 2027.
403(b), 457(b), TSP and SIMPLE plans
- 403(b) and TSP: same $25,500 limit, and it is shared with any 401(k) you contribute to in the same year. Two jobs do not double the limit.
- Governmental 457(b): a separate $25,500 limit. A teacher with both a 403(b) and a 457(b) can defer $51,000 before catch-ups. See the 457 calculator.
- SIMPLE 401(k) and SIMPLE IRA: $17,500, or $19,100 at certain small employers, with catch-ups that stay at $4,000 (age 50+) and $5,250 (ages 60–63).
Common mistakes
- Using the 2026 number in January. Payroll systems usually update automatically, but a dollar amount you set yourself does not. Raise it for the first 2027 paycheck.
- Front-loading and losing the match. If your employer matches per paycheck without a "true-up", maxing out by October means no match in November and December.
- Over-contributing after a job change. The limit is per person. If you deferred $15,000 at your old job, you have $10,500 left for the new one (under age 50). Excess deferrals must be withdrawn by April 15, 2028.
The IRA limit did not change: it stays at $7,500 for 2027. The 2027 IRA and Roth IRA limits guide has the new income ranges.
This guide is educational and not tax or investment advice; check your plan documents for plan-specific rules.