Great news for employees participating in your company’s 401(k) plan: contribution opportunities are expanding in 2026, giving workers even more room to save for the future. The standard 401(k) contribution limit will increase to $24,500 in 2026, up from $23,500 in 2025.
For team members age 50 and older, the catch‑up contribution limit will rise to $8,000, bringing their total possible 2026 contribution to $32,500.
Additionally, SECURE 2.0 introduced an enhanced “super catch‑up” contribution for employees ages 60–63, allowing them to contribute an extra $11,250 — potentially increasing their total annual 401(k) savings to $35,750 depending on plan adoption. Please note, availability of this enhanced catch-up contribution is subject to plan adoption and may not be offered by all employer plans.
Beginning in 2026, higher‑earning employees (those with prior‑year wages above $150,000, indexed for inflation) will be required to make all catch‑up and super catch‑up contributions on a Roth (after‑tax) basis. These contributions still allow tax‑free growth and tax‑free qualified withdrawals, helping employees build long‑term, flexible retirement income.
As these changes roll out, many employers and employees will have questions about plan design, eligibility, and how to maximize the new opportunities. ATA is here to help you navigate what’s ahead and ensure your plan is prepared for 2026.