401(k) Max Contribution 2027 Calculator
The 2027 401(k) elective deferral limit is projected at $24,000 (2026: $23,500) per IRS inflation indexing. Workers 50+ add $7,500 catch-up; ages 60-63 add the SECURE 2.0 super-catch-up of $11,250 (greater of $10,000 or 150% of standard catch-up). Combined employer+employee 415(c) cap is projected $73,000.
2027 401(k) Limits at a Glance
IRS publishes annual COLA in late October. 2027 projection based on 2026 $23,500 + 2-3% inflation indexing. Catch-up holds at $7,500 (not indexed annually). Super catch-up indexed.
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 + employer combined limited to lesser of $73K projected (2027) or 100% of pay. Catch-up sits ABOVE this 415(c) limit — workers 50+ get an effective +$7.5K above $73K.
Source and Disclaimer
Limits projected from IRS Section 415 indexing. Final 2027 figures released by IRS October 2026. Verify at irs.gov/retirement-plans before contributing.
Source: irs.gov, SECURE 2.0 Section 603. Last updated: May 2026.