401(k) Match Calculator 2026
See how much free employer match you're earning — model contribution %, vesting, IRS limits, and long-term growth in seconds.
By Sammy S. · Founder · AuthorUpdated for 2026
Under 50
$24,500
Employee limit
Age 50+
$32,500
With catch-up
Ages 60–63
$35,750
Super catch-up
Combined
$72,000
§415 additions
Comp cap
$360,000
§401(a)(17)
Enter pay & contribution
Tell us your salary and how much you want to save
Set employer match
Choose your company's match formula from common presets
See free money + projection
Get instant results and 30-year growth projections
Interactive calculator
Live resultsYour 401(k) details
Enter your pay and contribution
= $4,800 /year
2026 IRS limit: $24,500 standard · $32,500 age 50+ · $35,750 ages 60–63
Employer Match
Select your match formula
Employer matches every dollar you put in, up to 3% of salary. Max match: $2,400/yr.
Total annual savings
$7,200
$600/month
You save
$4,800
6.0% of salary
Employer adds
$2,400
50% instant return
You're saving 6.0% of your salary — $4,800/year ($400/month). Your employer matches $2,400/year ($200/month) — that's free money added on top of your contribution. In total, $7,200 is going into your 401(k) this year. ✓ You're capturing your full employer match. Your employer match gives you an immediate 50% return on the matched portion — the best return available on any investment.
Key metrics
Match % of salary
3.0%
IRS limit used
20%
Annual contributions breakdown
Who contributes what?
Projected 401(k) balance growth
Same contributions every year, 7% annual return. At 30 years: $680,118.
401(k) Match — Common Questions
Traditional 401(k) contributions are taken from your paycheck before federal income tax (and usually state tax) is calculated. This directly reduces your taxable income for the year.
Example: You earn $80,000 and contribute $8,000 (10%). Your taxable income drops to $72,000. If you're in the 22% bracket, that's about $1,760 less in federal tax this year. Your take-home pay drops by roughly $6,240 (not $8,000) because of the tax savings.
The trade-off: you pay income tax on withdrawals in retirement. A Roth 401(k) is the opposite — you contribute after-tax now, but withdrawals in retirement are tax-free. Use our Paycheck Calculator to see the exact take-home impact.
It means your employer will match every dollar you put in — but only on the first 3% of your salary. If you contribute 3%, they contribute 3%. If you contribute 5%, they still only contribute 3%. If you contribute 1%, they contribute 1%.
Example (salary $70,000):
- You contribute 3% = $2,100 → employer adds $2,100 → total $4,200
- You contribute 6% = $4,200 → employer adds $2,100 (capped at 3%) → total $6,300
- You contribute 1% = $700 → employer adds $700 → total $1,400
50% match up to 6% means 50 cents per dollar you contribute, up to 6% of salary. Contribute 6% to get the maximum match.
Your own contributions are always 100% yours. Vesting only applies to the employer match — it determines when you actually own that money.
- Immediate vesting — you own the match as soon as it's deposited. Best case.
- Cliff vesting — you own 0% until you reach the cliff (e.g., 3 years), then 100% at once. Leave before the cliff and you lose all employer contributions.
- Graded vesting — ownership builds up each year (e.g., 20%/year over 5 years). You keep whatever portion you've earned if you leave early.
Use the "Show vesting schedule" option above to see your vested vs. at-risk amounts.
Traditional: Save on taxes now, pay taxes when you withdraw in retirement. Best if you expect a lower tax rate in retirement.
Roth: No tax break now, but withdrawals in retirement are tax-free. Best if you're early in your career, expect higher income later, or want flexibility.
Many people split contributions between both. Note: employer match is almost always deposited to the traditional (pre-tax) side, regardless of which type you choose. Use our Paycheck Calculator to compare take-home pay with each option.
- Employee limit (under 50): $24,500
- Catch-up contribution (age 50–59, 64+): +$8,000 → total $32,500
- Super catch-up (ages 60–63, SECURE 2.0): +$11,250 → total $35,750
- Combined limit — under 50 (employee + employer): $72,000
- Combined limit — age 50–59, 64+: $80,000 (includes $8,000 catch-up)
- Combined limit — ages 60–63 (SECURE 2.0): $83,250 (includes $11,250 super catch-up)
- Compensation cap (IRC §401(a)(17)): $360,000 — only the first $360,000 of salary is used for contribution calculations
These limits apply only to your employee contributions. Employer match doesn't count against your $24,500 employee deferral limit. If you over-contribute, the excess must be returned with potential tax penalties — this calculator flags it for you.
- IRS: 401(k) Contribution Limits
- IRS: 401(k) Deferrals and Matching (2026)
- IRS: Retirement Plans Overview
See our About page for more. We are not affiliated with the IRS.
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Effective January 1, 2026: SECURE 2.0 requires earners over $150,000 to put all catch-up contributions into Roth — the biggest structural change to 401(k) catch-up rules since 2001
Source: SECURE 2.0 Act §603; IRC §414(v)(7); IRS Notice 2025-67; IRS final regulations (2025)
Starting January 1, 2026, if you earned more than $150,000 in FICA wages from your plan sponsor in 2025, every dollar of your age-50+ catch-up contribution must go into a designated Roth account — no exceptions. This is Section 603 of SECURE 2.0, codified at IRC §414(v)(7). The $145,000 statutory base is indexed for inflation; the lookback threshold for 2026 is $150,000 per IRS Notice 2025-67.
What changes for high earners in 2026
- Must use Roth: catch-up contributions are after-tax — no current-year deduction on the $8,000 or $11,250 catch-up portion
- Plan must offer Roth: if your employer's plan does not have a Roth option, earners above $150K cannot make any catch-up contributions until the plan adds Roth
- Deemed election rule: if you do not explicitly elect Roth, the plan will automatically designate your catch-up dollars as Roth under an IRS-approved deemed election
- Regular deferrals unaffected: only the catch-up portion is forced to Roth. Standard $24,500 deferrals can still be pre-tax traditional
Why Roth catch-up may actually be better for many high earners
- Roth catch-up amounts grow tax-free — qualified withdrawals (age 59½+, 5-year rule) are never taxed
- Large pre-tax balances trigger RMDs at 73/75 that count as ordinary income, potentially pushing Medicare IRMAA surcharges and making up to 85% of Social Security taxable
- Roth 401(k) accounts are now exempt from RMDs during the owner's lifetime (SECURE 2.0 change, effective 2024)
| 2026 scenario | 2025 wages from sponsor | Standard deferral | Catch-up (age 50–59/64+) | Super catch-up (60–63) |
|---|---|---|---|---|
| Age 45 — any salary | N/A | $24,500 (pre-tax or Roth) | No catch-up yet | No catch-up yet |
| Age 55, earned ≤$150K in 2025 | ≤$150,000 | $24,500 (pre-tax or Roth) | $8,000 (pre-tax or Roth, your choice) | N/A (not 60–63) |
| Age 55, earned >$150K in 2025 | >$150,000 | $24,500 (pre-tax or Roth) | $8,000 — MUST be Roth | N/A (not 60–63) |
| Age 62, earned >$150K in 2025 | >$150,000 | $24,500 (pre-tax or Roth) | N/A (super applies) | $11,250 — MUST be Roth |
Other key SECURE 2.0 provisions affecting 401(k) plans in 2025–2026
RMD age change
Born 1951–1959: RMDs start at age 73. Born 1960+: RMDs start at age 75. Roth 401(k) no longer subject to RMDs during owner's lifetime (effective 2024).
Auto-enrollment mandate
New 401(k) and 403(b) plans established after Dec 29, 2022 must include automatic enrollment and escalation starting in 2025. Default contribution ≥3%, escalating to ≥6% by year 4 (up to 15% QACA cap).
Student loan matching
Employers may match employee student loan payments as if they were 401(k) deferrals — effective for plan years after Dec 31, 2023. Employees paying student loans can receive employer 401(k) match without contributing themselves.
Emergency withdrawals
Penalty-free emergency withdrawals up to $1,000/year allowed (effective 2024), repayable within 3 years. Separate emergency savings accounts (linked to 401(k)) allow up to $2,500.
Safe harbor 401(k) plans explained: how the basic match (4% total), enhanced match, 3% non-elective, and QACA formulas let business owners always max out contributions — plus SECURE 2.0's retroactive adoption window
Source: IRS Publication; IRC §401(k)(12); SECURE 2.0 Act §341; IRS.gov Operating a 401(k) Plan; employeefiduciary.com Safe Harbor Guide 2026
A safe harbor 401(k) automatically passes the IRS's ADP (Actual Deferral Percentage) and ACP (Actual Contribution Percentage) nondiscrimination tests. This means business owners and highly compensated employees (HCEs) — defined as earning >$160,000 (2026) or owning >5% of the business — can contribute the full IRS limit ($24,500 / $32,500 catch-up) without risk of failing tests and receiving refunds of excess contributions. In exchange, the employer must make mandatory, immediately vested contributions for all eligible employees.
| Safe harbor formula | Employer contribution | Employee must contribute? | Vesting | Max employer cost (6% deferral) |
|---|---|---|---|---|
| Basic match | 100% on first 3% + 50% on next 2% | Yes (to get match) | Immediate | 4% of comp |
| Enhanced match | At least as generous as basic at every tier (e.g., 100% up to 4%) | Yes (to get match) | Immediate | 4–6% of comp |
| Non-elective (3%) | 3% of compensation — paid to ALL eligible employees | No | Immediate | 3% of all comp |
| QACA basic match | 100% on first 1% + 50% on next 5% = 3.5% max | Yes (auto-enrolled) | 2-year cliff allowed | 3.5% of comp |
| QACA non-elective | 3% of compensation to all eligible | No | 2-year cliff allowed | 3% of all comp |
SECURE 2.0: retroactive safe harbor adoption (key for small businesses)
- 3% non-elective: adopt by December 31 of the plan year (notice sent 30 days before year-end)
- 4% non-elective: adopt retroactively any time before the employer's tax return due date (including extensions) for that year
- This means a business can wait and see if they'll fail ADP/ACP testing, then adopt safe harbor retroactively to avoid refunds
- Notice requirement is waived for non-elective safe harbor plans but still required for matching designs
Why it matters for HCEs and owners
- No test = no refund risk. Owners can always contribute the full $24,500 (or $32,500 catch-up) with certainty
- Safe harbor plans also generally pass the top-heavy test, which otherwise requires 3% contributions to non-key employees
- QACA plans qualify for auto-enrollment safe harbor — new plans post-2022 must auto-enroll anyway (SECURE 2.0 mandate), so QACA is often the natural choice
- Enhanced match (100% up to 4%) is simpler to communicate to employees than the two-tier basic formula
The true out-of-pocket cost of a 401(k) contribution: how federal tax savings, state income tax, and employer match combine to make $6,000 contributed cost as little as $4,380 — with an immediate effective return over 100%
Source: IRS 2026 tax brackets (Rev. Proc. 2025-40); employer match mechanics; traditional vs. Roth 401(k) break-even analysis
Most people focus on the dollar amount they contribute, missing the full picture. A traditional 401(k) contribution has three simultaneous benefits: (1) immediate federal income tax savings at your marginal rate, (2) immediate state income tax savings (varies by state), and (3) the employer match. Together, these make the effective net cost dramatically lower than the face-value contribution — and the immediate return extraordinarily high.
| Scenario ($100K salary, 5% state tax) | Contribution | Fed tax saved | State tax saved | Net cost | Employer adds | Account total | Immediate ROI |
|---|---|---|---|---|---|---|---|
| 22% bracket, 100% match up to 3% | $3,000 | $660 | $150 | $2,190 | $3,000 | $6,000 | 174% |
| 22% bracket, 50% match up to 6% | $6,000 | $1,320 | $300 | $4,380 | $3,000 | $9,000 | 105% |
| 24% bracket, 100% match up to 3% | $3,000 | $720 | $150 | $2,130 | $3,000 | $6,000 | 182% |
| 32% bracket, 50% match up to 6% | $6,000 | $1,920 | $300 | $3,780 | $3,000 | $9,000 | 138% |
| 22% bracket, no employer match (Roth) | $6,000 | $0 (Roth) | $0 (Roth) | $6,000 | $0 (no match) | $6,000 | 0% now, tax-free growth forever |
| 22% bracket, 50% match up to 6% (Roth) | $6,000 (Roth) | $0 (Roth) | $0 (Roth) | $6,000 | $3,000 (pre-tax) | $9,000 | 50% immediate + tax-free growth |
State tax savings vary. Nine states have no income tax (TX, FL, WA, NV, WY, AK, SD, TN, NH on wages). Traditional 401(k) only — Roth contributions have no current-year tax savings. Employer contributions are always pre-tax regardless of whether employee chooses traditional or Roth.
Traditional vs Roth 401(k): the break-even question
- Traditional wins if your retirement tax rate is lower than today's marginal rate — common if you expect lower income or move to a no-income-tax state in retirement
- Roth wins if your retirement tax rate equals or exceeds today's marginal rate — likely for young earners still climbing the income ladder, or if tax rates rise legislatively
- Diversify both: splitting contributions gives tax-rate flexibility — traditional for deductions now, Roth for tax-free withdrawals when RMD income would push you into higher brackets
- Note: employer match is always deposited pre-tax regardless of your Roth election — you will owe income tax on those dollars when withdrawn
The compounding multiplier: why starting now matters more than the tax question
At 7% annual return, the same $6,000/year invested grows to:
With employer match ($9,000/year total), all figures scale by 1.5×. The break-even tax question matters far less than simply starting early and capturing the free employer match.
401(k) match on $75k, $100k & $150k salaries
Quick answers for common salary searches. Most US plans use 50% up to 6% — contribute 6% of pay to capture the full match. Enter your formula in the calculator above for a custom result.
401(k) match on $75k salary · 50% match up to 6%
401(k) match on $100k salary · 50% match up to 6%
401(k) match on $150k salary · 50% match up to 6%
Contribute 3% to get the full dollar-for-dollar match
| Salary | You (3%) | Match | Total |
|---|---|---|---|
| $75,000 | $2,250 | $2,250 | $4,500 |
| $100,000 | $3,000 | $3,000 | $6,000 |
| $150,000 | $4,500 | $4,500 | $9,000 |
Related tools for 401(k) planning
The employer match, total contributions, and “money left on the table” figures above come from the salary and plan settings you enter—not a third-party feed. We cap eligible compensation at the IRS §401(a)(17) limit, cap your deferral at the age-based IRS employee limit, apply your employer’s match formula, and optionally split the match into vested vs unvested amounts. Below are the formulas, the order we follow, and worked examples you can check by hand.
Formulas
| Line | Formula |
|---|---|
| Annual salary (from hourly/monthly) | Hourly: rate × hours/week × 52 · Monthly: monthly × 12 |
| Eligible compensation | min(annual salary, §401(a)(17) compensation cap) |
| Employee deferral (percent mode) | eligible comp × contribution % (capped at IRS employee limit) |
| 100% match up to X% | min(your deferral %, match cap %) ÷ 100 × eligible comp |
| 50% match up to X% | 50% × min(your deferral %, match cap %) ÷ 100 × eligible comp |
| Tiered / safe harbor | Tier 1: match rate × min(deferral %, tier 1 %) × eligible comp · Tier 2: same on remaining deferral up to tier 2 % |
| Flat % of salary | employer match % × eligible comp (independent of your deferral) |
| Fixed dollar cap | min(employer cap $, your deferral $) |
| Unclaimed match | max possible match at full formula − actual match earned |
| Total annual contribution | your deferral + employer match |
| Instant return on deferral | employer match ÷ your deferral × 100 |
Order of operations
Convert income to annual salary
Annual · or · monthly × 12 · or · hourly × hours/week × 52
Enter salary as an annual figure, monthly amount, or hourly rate with hours per week. All match math uses an annual eligible-compensation base.
Cap eligible compensation
Eligible comp = min(salary, §401(a)(17) cap)
IRS rules limit how much of your pay can count toward 401(k) contributions. We apply the annual compensation cap before calculating deferrals and match.
Calculate your deferral
Deferral = min(desired $, age-based IRS employee limit)
In percent mode, desired dollars = eligible comp × your %. We cap the deferral at the IRS employee contribution limit for your age (standard, catch-up, or SECURE 2.0 super catch-up for ages 60–63).
Apply the employer match formula
Depends on match type (100% up to, 50% up to, tiered, flat %, fixed cap)
Each match type uses a different formula. For “100% up to 3%,” we match every dollar you defer up to 3% of eligible comp—if you defer 6%, the employer still only matches the first 3%. Tiered and safe-harbor plans stack two rates on successive salary-percentage bands.
Flag unclaimed match
Unclaimed = max possible match − match you earned
If you defer less than the percentage needed to capture the full employer formula, we show how much match you are leaving on the table. Discretionary plans are excluded because the employer decides the amount each year.
Split vested vs unvested match (optional)
Cliff: 0% until years of service · Graded: years ÷ vesting period × match
Immediate vesting credits 100% of the match to you now. Cliff vesting gives nothing until you hit the cliff year, then 100%. Graded vesting ramps linearly over the vesting schedule you enter.
Worked example
$80,000 salary, 6.0% deferral, 100% match up to a salary %
6.0% of $80,000 = $4,800 desired → $4,800 after IRS cap
100% match on min(6.0%, 3%) × $80,000 = $2,400
$4,800 + $2,400 = $7,200 total
| Line item | Amount |
|---|---|
| Annual salary | $80,000 |
| Eligible compensation | $80,000 |
| Your deferral | $4,800 |
| Employer match | $2,400 |
| Total contribution | $7,200 |
| Instant return on deferral | 50.0% |
| Match as % of salary | 3.0% |
Leaving match on the table: $80,000 salary, 2% deferral, 100% match up to 3% — leaving $800 on the table → employer match $1,600, unclaimed $800 (full match at 3% = $2,400).
Safe harbor tiered: $80,000 salary, 6% deferral, safe harbor 100% on 3% + 50% on 2% → employer match $3,200, total contributions $8,000 (66.7% instant return).
Constants we use
| Parameter | What we use |
|---|---|
| 2026 employee deferral limit (under 50) | $24,500 |
| 2026 catch-up limit (ages 50–59, 64+) | $32,500 |
| 2026 super catch-up (ages 60–63) | $35,750 |
| Combined employee + employer limit | $72,000 |
| Compensation cap (§401(a)(17)) | $360,000 |
| Default match in calculator | 100% up to 3% of salary |
What we do not model on this page
We model annual deferral and match math only—not per-paycheck true-up adjustments, loan provisions, after-tax non-Roth contributions, automatic escalation schedules, plan-specific eligibility waiting periods, or combined §415 enforcement beyond flagging when your deferral exceeds the employee cap. Paycheck tax impact (how much take-home drops when you defer) is not calculated here—use our paycheck or take-home pay calculator. Roth vs traditional tax treatment, SECURE 2.0 mandatory Roth catch-up rules in detail, and investment growth projections use simplified assumptions on the calculator page but are not repeated in this methodology section.