2028 401(k) Contribution Limit

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.

The Roth Catch-Up Rule That Changes Who Can Deduct in 2028

The limit is only half the planning question — the other half is whether your catch-up is even allowed to be pre-tax. Under SECURE 2.0 section 603, a participant whose prior-year Social Security wages from that employer exceed an indexed threshold (about $145,000 when the rule was written, roughly $150,000 once indexed) must make all catch-up contributions as Roth. By 2028 this is settled law rather than a proposal, and it applies to both the standard $8,000 catch-up and the $11,250 super-catch-up. A 61-year-old earning $200,000 does not get an $11,250 deduction in 2028; they get an $11,250 Roth contribution with no current-year tax break.

Two consequences worth planning around. First, if your plan does not offer a Roth source, an affected high earner may be barred from making catch-up contributions at all until the plan adds one — worth checking with your plan administrator well before you turn 60. Second, the threshold looks at wages from that specific employer in the prior year, so a job change mid-career can reset your status: someone who joins a new employer in 2027 may have no prior-year wages with them and can make a pre-tax catch-up in 2028. The IRS rules are set out in IRS Notice 2023-62, with current limits published on the IRS 401(k) contribution limits page.

For high earners the sequencing usually flips: capture the full employer match first, take the base $24,500 pre-tax if your bracket justifies it, then treat the mandatory-Roth catch-up as what it is — tax-free growth bought at today's marginal rate. That trade is favourable if you expect a similar or higher rate in retirement, which is common for anyone with a large pre-tax balance already facing RMDs. Every figure above for 2028 is a projection based on IRS cost-of-living indexing; the official numbers land in late 2027. Updated 2026-08-26.

Last updated August 2026. Sources: IRS COLA, IRS Notice 2023-62.