Contribution limits for employer-sponsored retirement plans

A summary of annual contribution limits for 401(k), 403(b), SEP, SIMPLE, money purchase and profit-sharing retirement plans.

Certain limits may vary. Check with your employer for the specifics of your plan. Please note that the information provided in the table is for the 2026 tax year.

Contribution type

401(k)

403(b)

SEP

SIMPLE IRA

Money purchase

Profit-sharing

Participant contribution

$24,500

Salary deferrals into other qualified plans count toward the limit.

$24,500

N/A

 

Employers with 25 or fewer employees:
$18,100 


Employers with 26+ employees:
$17,000 or $18,100 if higher employer contributions are made*

N/A

N/A

Participant catch-up contribution†

Up to $8,000
($11,250 for ages 60 to 63) 

$8,000
($11,250 for ages 60 to 63) 

N/A

 

Employers with 25 or fewer employees:
$3,850

Employers with 26+ employees:
$4,000 or $3,850 if higher employer contributions are made*

Participants age 60-63:
$5,250

 


 

 

N/A

N/A

Employer contribution

Generally discretionary. Check with your employer for details.

Generally discretionary. Check with your employer for details.

Discretionary. Must be the same percentage for every employee. Check with your employer for details.

Mandatory. Employers must make either
dollar-for-dollar match of up to 3% of compensation,‡ or a nonelective contribution of 2% of compensation for all eligible employees*.

Above the mandatory contributions, employers can make optional nonelective contributions to each eligible employee in a uniform percentage up to 10% of compensation, not to exceed $5,300.

Required.  Check with your employer for details.

Generally discretionary.  Check with your employer for details.

Footnotes/Important information:

*For employers with 26–100 employees (who earned at least $5,000 in the prior year) who elect to increase their matching contributions to 4% or nonelective contributions to 3%, the higher employee contribution limit and catch-up limit apply.

†Catch-up contributions may be permitted in addition to annual contributions for individuals age 50 and over.

‡Matching contributions may be reduced to a minimum of 1% for two or every five calendar years.

Related tool

Retirement planning calculator

Other resources

Playing catch-up with retirement savings contributions

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