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2026 Contribution Limits Released – What Employers Should Know

The IRS has released the 2026 retirement plan contribution limits, along with several important updates that may impact plan design and payroll coordination for the coming year.

KEY HIGHLIGHTS FOR 2026:

  1. The age 50+ catch-up limit increased by $500
  2. The special age 60–63 catch-up remains $11,250
  3. The Roth catch-up threshold was retroactively changed from $145,000 to $150,000 in FICA wages for 2025 which is used to determine Highly Paid Participants (HPPs) for 2026.

We’ve summarized all 2026 contribution limits for your reference, and you can download the full table by clicking below.

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