401(k) Max Contribution 2027 Calculator
The 2027 401(k) elective deferral limit is projected at $25,000, indexed off the confirmed 2026 limit of $24,500. Workers 50+ add the $8,000 catch-up; ages 60-63 add the SECURE 2.0 super-catch-up of $12,000 (the greater of $10,000 or 150% of the standard catch-up). The combined employer+employee 415(c) cap is $72,000 for 2026 and projected near $74,000 for 2027.
2027 401(k) Limits at a Glance
The IRS publishes the annual cost-of-living adjustment in late October, so the 2027 figures below are projections until then. They are indexed off the confirmed 2026 limits, which the IRS set in IR-2025-111: elective deferrals $24,500, catch-up $8,000, defined contribution (415(c)) limit $72,000, and annual compensation $360,000. Applying 2–3% indexing and the statutory $500 rounding gives a projected $25,000 elective deferral cap for 2027, with the 415(c) cap landing near $74,000. Catch-up contributions are indexed in $500 steps and moved for the first time in years in 2026, so a further rise in 2027 is possible but not assured. Updated 2026-08-18.
Roth Catch-Up Mandate
SECURE 2.0 Section 603: high earners ($145K+ FICA wages in prior year) must make catch-up contributions in Roth only — no pretax catch-up. Was delayed to 2026, now active.
415(c) Total Cap
Employee and employer contributions combined are limited to the lesser of the 415(c) dollar cap or 100% of your compensation. That cap is a confirmed $72,000 for 2026 and projected near $74,000 for 2027. Catch-up contributions sit above the 415(c) limit rather than inside it, so a worker aged 50 or over can reach roughly $82,000 in 2027 ($74,000 plus the $8,000 catch-up), and a worker aged 60–63 using the $12,000 super catch-up can reach about $86,000. Note the separate annual compensation limit of $360,000 for 2026: pay above that figure cannot be counted when calculating an employer contribution, which is what caps the match for high earners well before the 415(c) ceiling is reached.
Source and Disclaimer
2026 limits are confirmed figures taken from the IRS COLA table (IR-2025-111); 2027 limits are projections from Section 415 indexing and are not official until the IRS publishes them in October 2026. Verify against the IRS COLA increases for dollar limitations page before setting your payroll deferral for the year.
Source: irs.gov, SECURE 2.0 Section 603. Last updated: May 2026.