Employee Contribution Limits (Projected)
| Age Group | 2027 Projected | 2026 Confirmed |
|---|---|---|
| Under age 50 | ~$24,000 | $23,500 |
| Age 50–59 or 64+ | ~$31,500 | $31,000 |
| Age 60–63 (Super Catch-Up) | ~$35,750 | $34,750 |
Total Annual Addition Limits — 415 Limit (Projected)
| Category | 2027 Projected | 2026 Confirmed |
|---|---|---|
| Total additions (employee + employer, under 50) | ~$72,000 | $70,000 |
| Total additions (employee + employer, 50+) | ~$79,500 | $77,500 |
| Compensation limit for calculation | ~$360,000 | $350,000 |
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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.