What's the 2028 401(k) limit?

$24,500 projected (from $23,500 in 2027). Official IRS announcement October 2027.

Super catch-up \u2014 who qualifies?

Ages 60-63 only. Born 1965-1968 in calendar 2028.

Does Roth count toward the limit?

Yes \u2014 Roth + pre-tax combined $24,500.

Employer match counted?

Not toward the $24,500 \u2014 but toward the $73,500 total cap.

Self-employed eligible?

Use a Solo 401(k) \u2014 employee + employer up to $73,500.

2028 401(k) Contribution Limit

2028 IRS 401(k) limits (projected): $24,500 employee + $8,000 catch-up if 50+ + $11,250 super-catch-up if 60-63. Adjust for employer match and Roth split.

Your age (Dec 31, 2028)

Annual salary ($)

% of salary to contribute

Employer match % of salary

2028 Max

—

Your Contribution

—

Total w/Match

—

Desired contribution	—
Your actual contribution	—
Employer match	—
2028 IRS max	—
% of 2028 max	—
Total annual savings	—

The 2028 401(k) employee contribution limit is projected at $24,500 (from $23,500 in 2027). The SECURE 2.0 super-catch-up of $11,250 applies only to ages 60-63 — a key planning window before RMDs kick in.

2028 Projected Limits

Base $24,500 employee. Standard catch-up (50+): $8,000. SECURE 2.0 super-catch-up (60-63): $11,250. Total possible: $43,750 for ages 60-63. Employer match does not count against the employee limit but counts toward the $73,500 total annual additions cap.

Roth vs Pre-Tax

2028 limits apply across both Roth and pre-tax combined. Split based on tax bracket today vs retirement. High earners: prefer pre-tax. Low earners: prefer Roth. SECURE 2.0 made super-catch-ups Roth-only for high earners (above $145k W-2 wages, indexed).

Catch-Up Mechanics

Standard catch-up activates the year you turn 50. Super-catch-up activates Jan 1 of the year you turn 60 and ends Dec 31 of the year you turn 63. At 64, you return to the standard catch-up.

Employer Match

Most plans match 50% up to 6% of salary. Match counts toward the $73,500 (projected 2028) total contributions ceiling. Always contribute enough to capture the full match — leaving it on the table is a guaranteed loss.

Last updated May 2026. Sources: IRS COLA.