The IRS has not finalized the 2028 limit. A 3% annual scenario from the confirmed $24,500 limit for 2026 gives $26,000 for 2028 after rounding. Employer contributions and catch-ups have separate limits.
Confirmed baselines and 2028 contribution scenarios
| Item | 2026 confirmed baseline | 2028 illustrative scenario |
|---|---|---|
| 401(k) employee deferral | $24,500 | ~$26,000 |
| 401(k) age-50 catch-up | $8,000 | ~$8,500 |
| 401(k) age-60–63 higher catch-up | $11,250 | ~$11,750 |
| Defined-contribution annual additions | $72,000 | ~$76,000 |
| Plan compensation cap | $360,000 | ~$380,000 |
Choose the catch-up for your age
The ordinary age-50 catch-up scenario is $8,500, for an employee total of $34,500. At ages 60–63, the higher catch-up replaces the ordinary catch-up; the illustrative total is $37,750. Do not add both catch-ups together.
The Roth catch-up requirement depends on prior-year wages from the sponsoring employer and the applicable indexed threshold. The 2028 operational threshold remains pending. Do not reuse the original $145,000 statutory base or assume that the rule applies identically to every worker or plan. Check the plan’s implementation and your prior-year wage record.
Worked example: spreading contributions across 26 checks
A worker under age 50 targeting the $26,000 scenario across 26 paychecks would set aside $1,000.00 per paycheck. The two common Friday biweekly schedules both have 26 dates in 2028. If pay is uneven or you join the plan partway through the year, divide the remaining target by remaining paychecks instead.
Check how the employer match is calculated. Reaching the employee limit early can affect per-paycheck matching when the plan does not provide a true-up. Traditional and Roth employee deferrals generally share one employee limit across covered plans; opening another account does not create another full limit.
Employer contributions and Saver’s Match
The $76,000 total-additions scenario covers employee and employer amounts subject to that rule and excludes permitted catch-up contributions. It is not an extra employee deferral allowance. Plan terms, compensation and other limits can reduce what a particular person may contribute.
Saver’s Match begins with 2027 contributions under current law and continues into 2028; it is not a new 2028 benefit. Eligible savers must follow its contribution, income and claim rules. Use final 2028 thresholds when available rather than copying the initial-year income bands.
Method, assumptions and release timing
The 3% annual assumption is an illustrative planning shortcut, not an inflation forecast or a confidence interval. It compounds directly from the latest confirmed baseline, then rounds once. Official indexing uses statutory base amounts, prescribed index windows and rounding rules; final agency figures can differ. Deferral and ordinary catch-up scenarios round to $500; higher catch-up increases round to $500 from the confirmed $11,250 baseline; total additions to $1,000; compensation to $5,000. The planning shortcut uses nearest-increment rounding; official indexing rounds increases down and uses its statutory base period.
IRS 2028 retirement and IRA adjustments are expected in October–November 2027. Review the confirmed 2027 baseline when it is released in autumn 2026.
Primary sources: 2026 retirement baselines — Notice 2025-67 · Retirement topics — catch-up contributions · Final higher catch-up indexing rules — §1.414(v)-1(c)(2)(iii)(B) · Saver’s Match — begins with 2027 contributions
Frequently asked questions
Is $26,000 the official 2028 401(k) limit?
No. It is an illustrative scenario: $24,500 × 1.03², rounded to the nearest $500. The final IRS limit may differ.
Can I use both age catch-ups?
No. The higher ages-60–63 catch-up replaces the ordinary age-50 catch-up for an eligible participant; it is not stacked on top of it.
Does my employer match use the employee deferral limit?
Employer contributions generally do not use the employee elective-deferral limit, but they count toward the separate total-additions limit under the applicable plan rules.
Can I use these estimates to file or set a contribution limit?
No. These tables illustrate planning assumptions. Use the final agency publication and the rules for the applicable year before filing, funding an account or changing payroll. A linked calculator may use a different year.
Explore a related calculator
401(k) savings calculator. Check the calculator’s supported year and assumptions; it may use a different year from this planning reference.