401(k) Employer Match True-Up Calculator

Determine if your 401(k) front-loading will cost you employer match — and whether your employer's true-up provision protects you.

% of paycheck
Up to what % of YOUR salary
Match calculated each payday on that paycheck only
Match Lost (if no true-up)
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Dollars left on the table if you front-load too aggressively
Months to Hit Limit
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Total Match Possible
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Match Actually Received
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Match Lost
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Recommended Contribution %
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True-Up Protection?
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The Front-Loading Match Trap

Many high earners front-load their 401(k) — contributing aggressively early in the year to maximize tax-deferred compounding. The problem: most employers calculate match on a PER-PAYCHECK basis. If you hit the $23,500 contribution limit in June, your subsequent paychecks (July-December) have $0 contribution, which means $0 employer match for those months.

Example: $200K salary, employer matches 6% of YOUR contribution. Annual match cap = $200K × 6% = $12,000. If you front-load at 30% and hit $23,500 in June, you only get matched on 6 months of paychecks = $6,000. You leave $6,000 on the table. Source: IRS Section 401(k), employer plan documents. Last updated: May 2026.

True-Up: The Solution Most Plans Don't Have

A 'true-up' provision pays you the missing match at year-end. The plan annualizes the calculation: did you contribute enough across the full year to earn full match? If yes, true-up adds the missing match in a December or January payroll. Only about 40% of large-employer 401(k) plans offer true-up — verify yours.

If no true-up, the safe play is to spread contributions evenly across 26 paychecks. Math: $23,500 ÷ 26 = $903.85 per paycheck. On $200K salary, that's 11.75% contribution rate.

When Front-Loading Still Makes Sense

(1) Your employer has true-up. (2) The tax-deferred compounding benefit exceeds the lost match. (3) You're leaving the job mid-year and want to capture as much 401(k) before exit. (4) You're approaching the December 31 deadline and trying to use a contribution change to hit the limit. Otherwise, even spreading is mathematically superior.

Check Your Plan Document

The summary plan description (SPD) explicitly states whether match is per-paycheck or annualized with true-up. Ask HR or the plan administrator. Don't rely on coworker assumptions — even within a company, different employee classes can have different match formulas.