What changed in the 2026 retirement contribution limits

The IRS published the 2026 retirement plan limits in Notice 2025-67 on November 13, 2025. The 401(k) employee deferral climbs to $24,500 (up $1,000), the IRA cap moves to $7,500 (up $500), and the HSA family limit reaches $8,750. Beyond the numbers, January 1, 2026 is also when the SECURE 2.0 mandatory Roth catch-up rule turns on for higher earners. Here is what we are tracking at Savvynomics.

The full table: 2025 vs 2026

Every figure below traces to an IRS primary source (Notice 2025-67 for retirement plans, Rev. Proc. 2025-19 for HSAs, Rev. Proc. 2025-32 for FSAs).

Account	2025	2026	Change
401(k) / 403(b) / 457 employee deferral	$23,500	$24,500	+$1,000
401(k) catch-up, age 50+	$7,500	$8,000	+$500
401(k) super catch-up, ages 60-63	$11,250	$11,250	$0
Total annual additions (415(c))	$70,000	$72,000	+$2,000
Compensation limit (401(a)(17))	$350,000	$360,000	+$10,000
SEP-IRA contribution limit	$70,000	$72,000	+$2,000
IRA contribution (Traditional / Roth)	$7,000	$7,500	+$500
IRA catch-up, age 50+	$1,000	$1,100	+$100
SIMPLE plan deferral	$16,500	$17,000	+$500
SIMPLE catch-up, age 50+	$3,500	$4,000	+$500
HSA, self-only coverage	$4,300	$4,400	+$100
HSA, family coverage	$8,550	$8,750	+$200
Health FSA	$3,300	$3,400	+$100
Health FSA carryover	$660	$680	+$20
Roth IRA phase-out, single	$150k-$165k	$153k-$168k	+$3k band
Roth IRA phase-out, MFJ	$236k-$246k	$242k-$252k	+$6k band

401(k) and similar plans

The employee deferral limit covers 401(k), 403(b), most 457 plans, and the federal Thrift Savings Plan. For 2026 the cap is $24,500, a $1,000 step from 2025. If you are 50 or older, the catch-up adds $8,000 on top, taking the total to $32,500. That is a real change. The catch-up moved $500.

The combined limit (what you plus your employer can put into a defined contribution plan in a single year) is $72,000 for 2026. That is the 415(c) ceiling and it matters for high-savings setups like mega backdoor Roth strategies and profit-sharing contributions. It rose $2,000.

The SEP-IRA limit mirrors 415(c) at $72,000 for 2026. If you run a one-person S-corp or sole proprietorship, that is your headroom.

IRAs (Traditional and Roth)

The IRA contribution limit is $7,500 for 2026, $500 more than 2025. The age-50 catch-up rose to $1,100 from $1,000, the first IRA catch-up bump since SECURE 2.0 added cost-of-living indexing. A 55-year-old can put $8,600 into an IRA next year. Most savers will not max this out, but the spousal IRA provision still matters: a working spouse can fund an IRA for a non-working spouse using earned household income.

HSAs and FSAs

The HSA self-only contribution rises to $4,400 (from $4,300), and family coverage to $8,750 (from $8,550). The $1,000 age-55 catch-up is statutory and does not index, so it stays at $1,000. Rev. Proc. 2025-19 also set the high-deductible health plan thresholds for 2026: minimum deductible of $1,700 self-only or $3,400 family, with out-of-pocket caps of $8,500 and $17,000.

The health FSA cap is $3,400 for 2026 plan years, up $100. The carryover (for plans that offer it) is $680. The dependent care FSA jumped to $7,500 for 2026 thanks to legislation passed in July 2025, the first increase since 1986. That is not a small change. If your employer offers dependent care FSA, look again.

The SECURE 2.0 super catch-up

Workers aged 60, 61, 62, and 63 in 2026 can contribute the higher of $10,000 or 150% of the regular catch-up. For 2026 that math holds at $11,250, unchanged from 2025 because the regular catch-up indexed up by only $500. It is a four-year window. Miss it and the benefit goes away at 64, when you drop back to the regular age-50 catch-up.

And here is the rule that nobody talks about enough: starting January 1, 2026, if your prior-year FICA wages from the plan-sponsoring employer were above $145,000, your catch-up contributions must go into a Roth account. Pre-tax catch-up is no longer an option for these workers. The IRS final regulations dropped in September 2025. For the 2026 plan year, the threshold uses 2025 wages and a $150,000 lookback because the statute indexes in $5,000 increments. If your plan does not offer a Roth option, your catch-up gets blocked entirely until the employer amends the plan.

Roth income phase-outs

Direct Roth IRA contributions phase out between $153,000 and $168,000 of modified AGI for single filers, and between $242,000 and $252,000 for married filing jointly. Above the top of each range, you cannot contribute directly. The backdoor Roth (non-deductible Traditional IRA contribution followed by a conversion) remains legal, and the pro-rata rule still bites if you hold pre-tax IRA balances. The standard fix is to roll those balances into a 401(k) first.

One quiet number worth flagging: the highly compensated employee threshold (414(q)) stayed at $160,000 for 2026. That governs nondiscrimination testing for 401(k) plans, so HR teams running plan tests will appreciate the predictability.

Two action items for the next 30 days. First, if your 2025 W-2 Box 3 wages will exceed $150,000, confirm your plan offers Roth catch-up before January 1. Second, if you turned 60, 61, 62, or 63 this year, set your payroll deferral to capture the $11,250 super catch-up, because plans default to the lower number.