2026 Retirement Plan Contribution Limits
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The Internal Revenue Service (IRS) has released all retirement plan limits for the 2026 calendar year.
These limits are adjusted for inflation on an annual basis. In some cases, limits are the same as those in the calendar year 2025.
| Benefit | 2025 | 2026 | Change |
| 401(k) 403(b) Elective | $23,500 | $24,500 | $1,000 Increase |
| Deferral Maximum 457(b) Non-qualified Deferred Compensation Limit | $23,500 | $24,500 | $1,000 Increase |
| 414(v) Catchup Contribution Limit | $7,500 | $8,000 | $500 Increase |
| 414(v) Catchup Contribution Limit (Age 60-63) | $11,250 | $11,250 | No Change |
| 414(v) Roth Catch-up Wage Threshold | "$145,000" (Updated before effective) | $150,000 | $5,000 Increase |
| 415 Defined Contribution Annual Additional Maximum | $70,000 | $72,000 | $2,000 Increase |
| 401(a)(17) Annual Compensation Limit | $350,000 | $360,000 | $10,000 Increase |
| 414(q) Highly-Compensated Employee Limit | $160,000 | $160,000 | No Change |
| Social Security Wage Base | $176,100 | $184,500 | $8,400 Increase |
| SIMPLE Employee Deferrals | $16,500 | $17,000 | $500 Increase |
| 415 Defined Benefit Dollar Maximum | $280,000 | $290,000 | $10,000 Increase |
| Health Savings Account (HSA) Limit | $4,300 (Single) $8,550 (Family) | $4,400 (Single) $8,750 (Family) | $100 Increase $200 Increase |
| Health Savings Account Catch-Up Contribution (55 or older)(Single or Family) | $1,000 | $1,000 | No Change |
Download the 2026 Financial Bulletin to review contribution limit changes that may impact your company and employees.
Action Steps:
- Update retirement plan designs for the new limits and make sure that plan administration will be consistent with the new limits in 2026.
- Communicate the new retirement plan limits to employees.
Interested in reading about other changes impacting retirement plans in 2026? Check out this blog post, IRS Releases Final Regulations on Roth Catch-Up Contributions.
Investment advice offered through OneDigital Investment Advisors LLC. This information is provided as a courtesy and is not designed to be all encompassing. It is not intended as authoritative guidance, tax or legal advice. You should consult with your attorney or tax advisor for guidance on your specific situation. The information has been obtained by sources we believe to be reliable. OneDigital Investment Advisors LLC makes no representations as to the accuracy or validity of this information.
Sources:
IRS, "401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500"
IRS, "2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living"
Fidelity, "HSA contribution limits and eligibility rules for 2025 and 2026"
Social Security, "Contribution and Benefit Base"
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