What are the 2027 401(k), 403(b), 457(b), and TSP contribution limits?

For tax year 2027 (up from $24,500 in 2026), the base employee elective deferral limit under IRC §402(g) rises to $25,000. The standard age 50+ catch-up limit (for workers turning 50–59 or 64+ by December 31) is $8,000, bringing their total employee deferral to $33,000 in 2027 ($32,500 in 2026). Workers turning 60, 61, 62, or 63 by December 31 qualify for the SECURE 2.0 'Super Catch-Up' of $11,250, bringing their total employee deferral to $36,250 in 2027 ($35,750 in 2026). The overall IRC §415(c) employer + employee limit rises from $72,000 in 2026 to $75,000 in 2027 ($83,000 for ages 50–59/64+ and $86,250 for ages 60–63).

Who is exempt from the $150,000 Mandatory Roth Catch-Up cliff even if they earn over $150,000?

Two groups of high earners are legally exempt and can still make pre-tax catch-up contributions: (1) Newly hired job-switchers who earned $0 (or $150,000 or less) in W-2 Box 3 wages from their NEW employer in the prior calendar year—even if their current-year salary is $300,000+; and (2) Self-employed Sole Proprietors or Partners (Schedule C or K-1) contributing to a Solo 401(k), because self-employment net earnings are not W-2 Box 3 FICA wages under IRC §3121(a).

Why do you lose the $11,250 Super Catch-Up in the calendar year you turn 64?

Under IRC §414(v)(2)(E) (enacted by SECURE 2.0 Section 109), the enhanced $11,250 Super Catch-Up applies strictly to participants who attain age 60, 61, 62, or 63 before the close of the taxable year. On January 1 of the calendar year in which you turn 64, your catch-up limit reverts to the standard age 50+ catch-up amount ($8,000 in 2026 and 2027).

How much should I contribute per paycheck in 2027 if my employer has 26 vs. 27 biweekly pay periods?

To hit the $25,000 base limit in 2027 without front-loading too early, contribute $961.54 per check across 26 biweekly paychecks—or $925.93 per check if your employer hits the 27-pay-period calendar shift in 2027. At the $33,000 limit (age 50+), contribute $1,269.23 per check (26 paydays) or $1,222.22 (27 paydays). At the $36,250 Super Catch-Up limit (ages 60–63), contribute $1,394.23 per check (26 paydays) or $1,342.59 (27 paydays).

📈 IRC §402(g) & §415(c) · SECURE 2.0 §109 & §603 · 2027 vs. 2026 Limits

2027 401(k) Calculator: $25,000 Limit, $11,250 Age 60–63 Super Catch-Up & $150K Mandatory Roth Cliff

Q: How does the SECURE 2.0 $150,000 Mandatory Roth Catch-Up rule work in 2026 and 2027?

Under SECURE 2.0 Act Section 603 and Final IRS Regulations, if your prior-year Form W-2 Box 3 (Social Security / FICA) wages from the employer sponsoring your 401(k), 403(b), or governmental 457(b) plan exceeded $150,000 (indexed), 100% of your age 50+ catch-up ($8,000) or age 60–63 Super Catch-Up ($11,250) must be contributed as after-tax Roth dollars. Your base $24,500 (2026) or $25,000 (2027) deferral can still be 100% pre-tax Traditional.

Calculate your exact 2027 vs. 2026 401(k), 403(b), 457(b), and TSP per-paycheck max-out across Under Age 50 ($25,000 in 2027), Age 50+ ($33,000), and the Age 60–63 “Super Catch-Up” ($36,250). Check whether your prior-year W-2 Box 3 wages trigger the SECURE 2.0 $150,000 Mandatory Roth Catch-Up Cliff, and size your Mega Backdoor Roth or Solo 401(k) up to $86,250.

✔️ $25,000 Base + $11,250 Age 60–63 Super Catch-Up ✔️ SECURE 2.0 $150K Mandatory Roth Cliff Check ✔️ $75,000–$86,250 Mega Backdoor & Solo 401(k) Sizer

Built by R.K. · Last verified: October 23, 2026 · Checked against IRS Official 401(k) & Profit-Sharing Contribution Limits, IRS SECURE 2.0 Catch-Up & Mandatory Roth Rules, and 2026–2027 IRC §415(c) Indexing Benchmarks.

🧮 Interactive 2027 vs. 2026 401(k), Super Catch-Up & Mandatory Roth Simulator

Select Plan Year:

Step 1: Your Age by Dec 31, Salary & Pay Schedule

Your Age on December 31 of Plan Year IRS looks at your age on Dec 31—if you turn 60 on Dec 30, you get the full $11,250!

Annual Gross Salary / W-2 Pay ($ / yr) 2027 IRC §401(a)(17) max eligible compensation cap is $370,000.

Paychecks per Year (Payroll Frequency) In 2027, many Friday biweekly employers have 27 pay periods!

Employer 401(k) Match (% of Salary) Employer matching dollars do NOT count toward your $25K/$36.25K cap!

Prior-Year W-2 Box 3 FICA Wages ($) If over $150,000, SECURE 2.0 forces catch-up dollars into Roth!

Marginal Federal + State Tax Rate (%)

Your 401(k) Max-Out & Paycheck Verdict

Max Employee Deferral Limit $36,250 / yr $25,000 base + $11,250 Age 60–63 Super Catch-Up

Exact Contribution per Paycheck $1,394.23 / chk Set payroll election to 22.0% of gross pay

Total Saved (You + Employer Match) $44,500 / yr Includes +$8,250 free employer match

Upfront Income Tax Saved $6,750 / yr On $25,000 pre-tax ($11,250 forced to Roth!)

2027 Max-Out Verdict: Because you are Age 60–63 on December 31, 2027, you unlock the $11,250 Super Catch-Up on top of the $25,000 base limit ($36,250 total)—which is +$3,250 more than a 59- or 64-year-old can contribute! Across 26 paychecks, contribute $1,394.23/check (22.0% of salary). Note: Because your prior-year W-2 Box 3 wages ($160,000) exceeded $150,000, your $25,000 base deferral can be pre-tax (saving $6,750 in tax), while your $11,250 Super Catch-Up must go into your Roth 401(k) bucket.

Base Employee Deferral (IRC §402(g))$25,000 / yr

Age Catch-Up Allowance (IRC §414(v))+$11,250 (Super Catch-Up)

Mandatory Roth Catch-Up Status (Sec. 603)⚠️ Triggered ($11,250 must be Roth)

If 27 Biweekly Pay Periods in 2027$1,342.59 / check (vs $1,394.23 on 26)

🧾 Shareable 2027 401(k) Max-Out Receipt $36,250 Super Cap

My 2027 401(k) Max-Out Plan: $25,000 base + $11,250 Age 60-63 Super Catch-Up = $36,250/yr ($1,394.23/biweekly check) + $8,250 employer match = $44,500/yr total! Check your 2027 401(k) & Mandatory Roth cliff at UltimateInfoGuide.com/401k-calculator-2027/

Step 1: Test the SECURE 2.0 Section 603 $150,000 Box 3 Gate

Your Employment & Plan Type New hires and Schedule C/K-1 self-employed owners have a legal loophole!

Prior-Year W-2 Box 3 (Social Security) Wages From THIS Employer ($) Look at Box 3 (FICA wages), NOT Box 1 taxable wages!

Your Catch-Up Tier (Age 50+ vs. Age 60–63)

Does Your Employer’s 401(k) Offer a Roth Option? If a plan lacks a Roth option, high earners are barred from catch-ups ($0)!

Your Current Marginal Federal + State Tax Rate (%)

SECURE 2.0 Mandatory Roth Catch-Up Verdict

Catch-Up Tax Treatment Mandatory Roth Prior-year Box 3 exceeded $150,000 by $12,000

Upfront Tax Hit on Catch-Up +$3,600 / yr Lost pre-tax deduction on $11,250 at 32%

Base $25,000 Deferral Status 100% Pre-Tax OK Still saves $8,000/yr in upfront tax!

10-Yr Tax-Free Roth Catch-Up Pot $179,296 100% tax-free in retirement (no RMDs!)

SECURE 2.0 Section 603 Alert: Because your prior-year W-2 Box 3 FICA wages with this employer ($162,000) exceeded the $150,000 threshold, federal law prohibits you from making pre-tax catch-up contributions. Your $25,000 base contribution can still go into your Pre-Tax Traditional 401(k) (saving $8,000 in tax today), but 100% of your $11,250 catch-up is automatically routed into your Roth 401(k)—increasing your current-year tax bill by $3,600 (+$138/biweekly check) in exchange for 100% tax-free retirement withdrawals and zero RMDs.

Prior-Year W-2 Box 3 FICA Wage Threshold$150,000.00

Allowable Pre-Tax Catch-Up Dollars$0

Allowable Roth Catch-Up Dollars$11,250

Biweekly Paycheck Tax Increase From Roth Shift-$138.46 / check

Step 1: Size Your $75,000–$86,250 Total IRC §415(c) Cap

Strategy Type (W-2 Mega Backdoor vs. 1099 Solo 401k)

Your Age Tier on December 31

Annual W-2 Salary or Net Schedule C Profit ($) Capped at $370,000 in 2027 ($360,000 in 2026) under IRC §401(a)(17).

Employer Match / Profit-Sharing Added ($ / yr) Used in W-2 Mega Backdoor mode (auto-calculated in Solo 401k modes).

Current 401(k) Balance ($)

Years Until Retirement (@ 8.5% Annual Return)

IRC §415(c) Max-Out & Compounding Verdict

Total Annual 401(k) Additions $86,250 / yr Hits 100% of your IRC §415(c) ceiling!

Mega Backdoor Roth Room Left $39,000 / yr $75K base 415(c) − $25K deferral − $11K match

Employee Deferral + Catch-Up $36,250 / yr $25,000 base + $11,250 catch-up

Projected Balance at Retirement $2,365,410 In 12 years at 8.5% annual compounding

Bucket 1: Employee Elective Deferral + Catch-Up$36,250

Bucket 2: Employer Match / Profit-Sharing$11,000

Bucket 3: Voluntary After-Tax (Mega Backdoor Roth)$39,000

📅 Getting paid biweekly in 2027 or looking to lower your MAGI for the $40,400 SALT cap? Check if your employer has 27 pay periods in 2027 or run your SALT Torpedo numbers.

27 Pay Periods in 2027 Checker → $40,400 SALT Cap Calculator →

✅ 4 Must-Know 401(k) & SECURE 2.0 Rules for 2026 & 2027: (1) The Age 60–63 “Super Catch-Up” ($11,250): If you turn 60, 61, 62, or 63 by December 31, your catch-up limit jumps from $8,000 to $11,250—letting you defer $36,250 in 2027 ($35,750 in 2026). Watch out: on January 1 of the year you turn 64, your catch-up drops back to $8,000! (2) The $150,000 Mandatory Roth Cliff (Section 603): If your prior-year Form W-2 Box 3 (Social Security) wages with your current employer exceeded $150,000, 100% of your catch-up ($8,000 or $11,250) must be made as after-tax Roth. (3) The Job-Switcher & Solo 401(k) Loophole: Because Section 603 looks strictly at prior-year W-2 Box 3 wages from that specific employer, first-year job switchers and self-employed Schedule C/K-1 Solo 401(k) owners are exempt from the mandatory Roth rule! (4) The 27-Pay-Period Trap in 2027: Divide your 2027 goal by 27 if your biweekly paydays start on Friday, January 1, 2027.

Quick Answer: What are the 2027 vs. 2026 401(k) contribution limits?

For 2027 (up from $24,500 in 2026), the base 401(k), 403(b), 457(b), and federal TSP employee contribution limit is $25,000. Workers turning age 50 to 59 or 64+ can add an $8,000 catch-up for a total of $33,000 in 2027 ($32,500 in 2026). Workers turning age 60, 61, 62, or 63 by December 31 get the SECURE 2.0 $11,250 “Super Catch-Up” for a total employee deferral of $36,250 in 2027 ($35,750 in 2026). Including employer matches and Mega Backdoor Roth after-tax contributions under IRC §415(c), the maximum total addition for 2027 is $75,000 (under 50), $83,000 (ages 50–59 & 64+), or $86,250 (ages 60–63).

1. Official 2026 vs. 2027 401(k), 403(b), 457(b) & Solo 401(k) Limits Table

Here is the complete side-by-side comparison of every 2026 and 2027 retirement plan limit under IRC §402(g), §414(v), §415(c), and SECURE 2.0 Section 109:

Contribution Tier / Statutory Limit	2026 Limit	2027 Limit	2027 Biweekly (26 Checks)	2027 Biweekly (27 Checks)	2027 Semimonthly (24 Checks)
Base Employee Deferral (Under Age 50)	$24,500	$25,000 (+$500)	$961.54 / chk	$925.93 / chk	$1,041.67 / chk
Standard Catch-Up (Ages 50–59 & 64+)	+$8,000	+$8,000	+$307.69 / chk	+$296.30 / chk	+$333.33 / chk
Total Employee Deferral (Ages 50–59 & 64+)	$32,500	$33,000 (+$500)	$1,269.23 / chk	$1,222.22 / chk	$1,375.00 / chk
SECURE 2.0 Super Catch-Up (Ages 60–63 Only)	+$11,250	+$11,250	+$432.69 / chk	+$416.67 / chk	+$468.75 / chk
Total Employee Deferral (Ages 60, 61, 62, 63)	$35,750	$36,250 (+$500)	$1,394.23 / chk	$1,342.59 / chk	$1,510.42 / chk
Total All-Sources Cap — IRC §415(c) (Under 50)	$72,000	$75,000 (+$3,000)	$2,884.62 / chk	$2,777.78 / chk	$3,125.00 / chk
Total All-Sources Cap — IRC §415(c) (Ages 50–59 / 64+)	$80,000	$83,000 (+$3,000)	$3,192.31 / chk	$3,074.07 / chk	$3,458.33 / chk
Total All-Sources Cap — IRC §415(c) (Ages 60–63)	$83,250	$86,250 (+$3,000)	$3,317.31 / chk	$3,194.44 / chk	$3,593.75 / chk
Max Eligible Compensation Cap — IRC §401(a)(17)	$360,000	$370,000 (+$10,000)	—	—	—

2. How the SECURE 2.0 $150,000 Mandatory Roth Catch-Up Rule Works

Under Section 603 of the SECURE 2.0 Act (IRC §414(v)(7)) and final Treasury/IRS regulations, high-earning workers age 50 and older face a mandatory shift in how their catch-up contributions are taxed:

Check Form W-2, Box 3 (Not Box 1!): Look at your prior-year Form W-2 from the same employer sponsoring your plan. If Box 3 (Social Security wages) was $150,000.00 or less, you can still put 100% of your catch-up ($8,000 or $11,250) into a Pre-Tax Traditional 401(k). If Box 3 was $150,000.01 or higher, 100% of your catch-up dollars must be contributed to a Designated Roth 401(k) account.
Your Base $25,000 Deferral Is Untouched: Even if you earn $500,000, Section 603 only applies to your catch-up slice ($8,000 or $11,250). You can still contribute your entire $25,000 base deferral in 2027 ($24,500 in 2026) on a pre-tax basis to lower your AGI/MAGI!
The Two High-Earner Exemptions (New Hires & Solo 401(k) Owners): Because the statute tests prior-year W-2 Box 3 FICA wages from the employer sponsoring the plan, (a) if you switched jobs and had $0 (or ≤$150,000) in prior-year W-2 Box 3 wages from your new employer, you are exempt for your first calendar year; and (b) if you are a self-employed sole proprietor (Schedule C) or partner (Schedule K-1) without W-2 wages, you are completely exempt and can still make pre-tax Solo 401(k) catch-up contributions!

Frequently Asked Questions: 2027 401(k), Super Catch-Up & Mandatory Roth

What happens if I turn 60—or turn 64—in December 2027?

Catch-up eligibility is determined by the age you attain by December 31 of the calendar year. If you turn 60 on December 31, 2027, you qualify for the full $11,250 Super Catch-Up ($36,250 total) for all of 2027. Conversely, if you turn 64 on December 31, 2027, you lose the $11,250 Super Catch-Up for the entire 2027 calendar year and drop back to the standard $8,000 catch-up ($33,000 total)—so be sure to lower your payroll election in January of the year you turn 64 to avoid an excess deferral!

What if I work for two employers in 2027—do I get two $25,000 limits?

No for employee deferrals, but yes for the overall §415(c) cap! The $25,000 employee elective deferral limit (plus your $8,000 or $11,250 catch-up) under IRC §402(g) applies per person across all 401(k) and 403(b) plans combined. However, the $75,000 IRC §415(c) total additions limit applies per unrelated employer (and governmental 457(b) plans have a completely separate $25,000 employee limit that does not share the 401(k) cap!).

Can I use a pre-tax 401(k) contribution to avoid the 45.5% SALT Torpedo or $6,000 Senior Deduction phase-out?

Yes! Pre-tax 401(k) and Solo 401(k) contributions reduce your Adjusted Gross Income (AGI) and Modified Adjusted Gross Income (MAGI) dollar for dollar. If your household is inside the $505,000–$606,333 SALT phase-out zone (or the $75,000/$150,000 Senior Bonus Deduction phase-out zone), maxing out your pre-tax 401(k) recovers phased-out deductions on top of your normal bracket savings.

Official IRS Primary Sources & Retirement References

Explore More 2026–2027 Retirement, Paycheck & Tax Calculators

⚠️ Retirement & Tax Planning Disclaimer: This calculator provides educational payroll and retirement projections based on IRC §402(g), IRC §414(v), IRC §415(c), and SECURE 2.0 Sections 109 and 603 current as of October 2026. Individual employer 401(k) plans may impose Highly Compensated Employee (HCE) nondiscrimination caps or omit optional features like after-tax Mega Backdoor Roth conversions. Always verify your plan’s Summary Plan Description (SPD) and consult a licensed CPA or CFP before adjusting your payroll elections.