2027 401(k) Contribution Limits.

Applying a projected ~3% inflation adjustment to confirmed 2026 figures ($24,500 base), the 2027 employee elective deferral limit is estimated at approximately ~$25,000 for workers under 50, ~$33,000 for those age 50-59 or 64+, and a super catch-up of approximately ~$36,250 for workers age 60-63.

SECURE 2.0 Act § 109 created an enhanced catch-up contribution for workers who attain age 60, 61, 62, or 63 during the tax year. The statutory base is the greater of $10,000 or 150% of the standard age-50 catch-up amount for 2024: $11,250. That base is separately indexed from 2026, with increases rounded down in $500 increments. It is not 150% of the current year's $8,000 ordinary catch-up. Our 2027 scenario holds the enhanced catch-up at $11,250, bringing total deferrals to $36,250; the official limit is pending.

Yes. Roth 401(k) and traditional pre-tax 401(k) contributions share a single combined annual limit under IRC § 402(g). You can split your contributions between both account types, but the total cannot exceed ~$25,000 (plus applicable catch-up).

Beginning in 2027, eligible savers may receive a federal Saver’s Match of up to 50% of qualifying retirement contributions, capped at $1,000 per person. The match is claimed on the 2027 tax return filed in 2028 and depends on filing status, MAGI, and other eligibility rules.

The IRS typically publishes the following year's retirement plan limits in an official IRS Notice or Revenue Procedure released in October or November. Official 2027 figures are expected in late autumn 2026.

The 2027 § 415(c) annual-addition limit is projected at $74,000 (also limited to 100% of compensation) and covers regular employee deferrals, employer contributions, and voluntary after-tax contributions. Eligible § 414(v) catch-ups sit outside that limit: the combined scenario is $82,000 at ages 50–59 or 64+, or $85,250 at ages 60–63.

The maximum compensation that can be factored into employer match and contribution formulas in 2027 is projected at ~$370,000, up from the confirmed 2026 limit of $360,000.

No. Employer matching and nonelective profit-sharing contributions do not count toward your personal $25,000 elective deferral limit under § 402(g). They only count toward the overall § 415(c) total addition ceiling ($74,000 projected).

Beginning in 2026, certain higher earners must make catch-up contributions as Roth. For 2026 contributions, the test is more than $150,000 of 2025 FICA wages from the plan sponsor. The indexed threshold for 2027 contributions, measured against 2026 wages, is pending. This is an employer-specific wage test, not a household-income or MAGI test.

Yes. Governmental 457(b) plans have a separate elective deferral limit under IRC § 457(e)(15). Eligible employees (such as municipal or state government workers) can contribute the full $25,000 to a 401(k)/403(b) and an additional $25,000 to a 457(b) in the same year.

Yes. A Solo 401(k) allows small business owners and sole proprietors to contribute as both employee (up to $25,000 deferral) and employer (up to 20%–25% of net adjusted earnings), reaching up to the full projected $74,000 limit (or $82,000 at ages 50–59 or 64+, and $85,250 at ages 60–63, if eligible for catch-ups).

If your 401(k) plan permits voluntary after-tax contributions (distinct from Roth deferrals) and in-service distributions, you can fund the gap between your $25,000 employee deferral plus employer match up to the $74,000 limit in after-tax dollars and convert it immediately to a Roth 401(k) or Roth IRA.

Yes. 403(b) plans for educators and non-profit workers, as well as the federal Thrift Savings Plan (TSP), share the identical § 402(g) elective deferral limits ($25,000 base, $33,000 age 50+, $36,250 super catch-up).

The $25,000 elective deferral limit applies per taxpayer across all employers combined. If you overcontribute across two different plans, the corrective distribution of excess deferrals plus earnings must be completed by April 15, 2028 to avoid double taxation. Notify a plan administrator promptly; plans can impose an earlier notification deadline. This correction deadline is separate from the individual tax-return filing deadline.

Yes. Under SECURE 2.0, employers may offer employees the option to receive fully vested employer matching or profit-sharing contributions as Roth (after-tax) contributions, which are included in gross income for the year allocated and reported on Form 1099-R. They are not treated as wages subject to federal income-tax withholding or FICA; estimated tax payments may be needed.

Employee elective deferrals are always tracked on a calendar-year tax basis (January 1 through December 31, 2027). However, employer profit-sharing additions and compliance testing follow the employer's specific plan year.

Early non-qualified withdrawals before age 59½ generally trigger a 10% IRS early distribution penalty in addition to ordinary income taxes, unless a statutory exception applies (such as separation from service at age 55+, qualified birth/adoption, or disaster relief).