Federal 2026: 401(k) and Roth changes

For 2026, the standard 401(k) contribution limit increases to $24,500, with an additional $8,000 catch-up for those 50+, totaling $32,500, and a special $11,250 "super" catch-up for ages 60-63, potentially reaching $35,750 if the plan allows; a new rule requires high earners (>$150k prior year wages) to make catch-ups to a Roth balance, notes Fidelity. 

Key 2026 Limits: 

• Standard Limit (Under 50): $24,500
• Age 50+ Catch-up: Additional $8,000 (Total $32,500)
• Ages 60-63 "Super" Catch-up: Additional $11,250 (Total $35,750)
• Overall Limit (Employee + Employer): $72,000

Important Roth & Income Rule Changes: 

• High Earners: Starting in 2026, if your prior year wages were $150,000 or more, you must make catch-up contributions to a Roth account if your plan offers one, according to Fidelity and Fidelity NetBenefits.

Check Your Plan: 

• The "$11,250 super catch-up" for ages 60-63 and the Roth catch-up requirement depend on your specific plan's features, so always verify with your plan administrator, says Charles Schwab and Fidelity NetBenefits.