Employee Contribution Limits (Projected)
| Age Group | 2027 Projected | 2026 Confirmed |
|---|---|---|
| Under age 50 | ~$25,000 | $24,500 |
| Age 50–59 or 64+ | ~$33,000 | $32,500 |
| Age 60–63 (Super Catch-Up) | ~$36,250 | $35,750 |
Total Annual Addition Limits — 415 Limit (Projected)
| Category | 2027 Projected | 2026 Confirmed |
|---|---|---|
| Total additions (employee + employer, under 50) | ~$74,000 | $72,000 |
| Total additions (employee + employer, 50+) | ~$82,000 | $80,000 |
| Compensation limit for calculation | ~$370,000 | $360,000 |
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Open 401(k) Calculator →Key Notes for 2027
Super Catch-Up (Ages 60–63): The enhanced catch-up provision for ages 60–63 introduced in 2026 (SECURE 2.0) continues in 2027. The limit is projected to increase with inflation adjustments.
Roth 401(k): Roth 401(k) contributions share the same deferral limits as traditional 401(k) contributions. No income limits apply to Roth 401(k) contributions.
See Confirmed 2026 Limits: For official IRS-published figures, see our 2026 401(k) Limits page.
Why 2027 Numbers Are Projections, Not Final
How the IRS sets next year's 401(k) limits: The 402(g) elective-deferral limit, the 415(c) total-addition limit, and the 401(a)(17) compensation cap are indexed each year against the Chained CPI-U using formulas defined in IRC §415(d). The IRS publishes the new figures in a Rev. Proc. released each fall (typically October-November) for the following calendar year. Until that Rev. Proc. drops, every 2027 number on this page is an inflation-adjusted estimate, not an official limit.
Plan-year vs calendar-year accounting: Most 401(k) plans operate on the calendar year, so the limit that applies to deferrals from your January-December 2027 paychecks is the 2027 limit, regardless of when the IRS publishes it. Plans with fiscal years that straddle calendar years apply each year's limit on a pro-rated basis tracked by the recordkeeper.
SECURE 2.0 super catch-up persists into 2027: The age 60-63 super catch-up enacted under SECURE 2.0 §109 is permanent law, not a one-year provision. Whatever the IRS publishes for 2027, the super-catch tier will continue to allow workers in that 4-year window to defer materially more than the standard age-50 catch-up.
Source: IRS Notice 2025-67 (2026 contribution and catch-up limits under IRC §§ 402(g), 414(v), 415(c), 401(a)(17)). These 2027 figures are projections computed from those confirmed 2026 amounts; the IRS, SSA and CMS publish official 2027 numbers in October–November 2026.
Frequently Asked Questions
What are the projected 2027 401(k) contribution limits?
Applying a projected ~3% inflation adjustment to confirmed 2026 figures, the 2027 employee deferral limit is estimated at approximately $24,000 for workers under 50, $31,500 for those age 50-59 or 64+, and a super catch-up of approximately $35,750 for workers age 60-63. These are estimates until the IRS publishes official figures in a Revenue Procedure, typically each October or November.
What is the 401(k) super catch-up for ages 60-63?
SECURE 2.0 Act §109 created an enhanced catch-up contribution for workers who turn 60, 61, 62, or 63 during the tax year, allowing them to defer more than the standard age-50 catch-up amount. Unlike the projected dollar figures, this provision itself is permanent law and will continue applying in 2027 regardless of the exact inflation-adjusted limit that year.
Do Roth 401(k) contributions count toward the same 2027 limit?
Yes. Roth 401(k) and traditional (pre-tax) 401(k) contributions share a single combined annual limit under IRC §402(g) — you can split contributions between the two, but the total across both cannot exceed the year's deferral limit. Unlike Roth IRAs, there is no income limit that restricts who can make Roth 401(k) contributions.
When will official 2027 401(k) limits be announced?
The IRS typically publishes the following year's retirement plan limits — including the 402(g) deferral limit, the 415(c) total-addition limit, and the compensation cap — in a Revenue Procedure released each October or November. Official 2027 figures are expected in that window in late 2026.
How this page is reviewed
See methodology, assumptions & sources
| Risk tier | YMYL |
|---|---|
| Author | Calculover Editorial Team Finance and legal education |
| Editorial owner | Calculover Investing & Retirement Desk Investment planning methodology owner |
| Reviewer | Calculover Editorial Review Source and limitation review |
| Last reviewed | 2026-07-31 |
| Last verified | 2026-07-31 |
| Data effective date | 2026-01-01 |
Methodology
2027 401(k) Contribution Limits (Projected) projects retirement balances, income, contribution limits, or withdrawal amounts from user-entered savings, return, inflation, age, and tax assumptions, using source-linked annual limits where relevant.
Assumptions
- 2027 401(k) Contribution Limits (Projected) relies on the values the user enters and does not independently verify income, balances, legal status, policy terms, or market quotes.
- Return, inflation, contribution, withdrawal, tax, and benefit assumptions remain constant unless the user changes them.
- Employer plan rules, IRS limits, Social Security rules, market returns, and sequence-of-return risk can materially change outcomes.
Limitations
- 2027 401(k) Contribution Limits (Projected) does not provide investment, tax, Social Security, ERISA, or fiduciary advice and does not guarantee future balances or income.
- Market volatility, inflation, contribution limits, plan rules, taxes, fees, and withdrawal timing can materially change retirement outcomes.
Sources
- 401(k) and Profit-Sharing Plan Contribution Limits, Internal Revenue Service
- IRA Contribution Limits, Internal Revenue Service
- Retirement Planner, Social Security Administration
Professional guidance: 2027 401(k) Contribution Limits (Projected) is for retirement education only and is not investment, tax, legal, ERISA, or fiduciary advice. Review decisions with a qualified financial, tax, or plan professional.