It’s important that you continue to monitor and adjust how much you’re saving if you want to have a comfortable retirement, whether that’s around the corner or 30+ years from now. The IRS places limits on how much employees can contribute to a retirement plan each year and recently announced the retirement plan limits for 2026.
In addition to new contribution limits, requirements in SECURE 2.0 Act begin, and the new after-tax Roth option is now available. You can learn more on the After-Tax Roth and SECURE 2.0 Act HR webpage or the recent Q&A with HR’s retirement expert, Dan, about the SECURE Act 2.0 requirements and new Roth option.
Review the 2026 IRS retirement contribution limits below:
- The contribution limits for the 403(b) Supplemental (either pre-tax and/or after-tax Roth) and the 457(b) Deferred Compensation (either pre-tax and/or after-tax Roth) accounts are $24,500 each.
- The combined contribution limit for the 403(b) Supplemental (combined pre-tax and after-tax Roth) options cannot exceed $24,500, and is reduced by any Voluntary 403(b) Base employee contributions.
- The contribution limit for the 457(b) Deferred Comp. (combined pre-tax and after-tax Roth) is separate from the 403(b) plans, so you may contribute $24,500 to both the 457(b) and 403(b) plans.
- Individuals aged 50-59 or 64+ can contribute an additional $8,000 catch-up contribution separately to both the 403(b) Supplemental and the 457(b) Deferred Compensation accounts (and they can be pre-tax or after-tax Roth).
- Those who earned more than $150,000 in 2025 must make the 2026 catch-up contributions as after-tax Roth per the federal SECURE 2.0 Act.
- Individuals aged 60-63 can contribute an additional $11,250 catch-up contribution separately to the 403(b) Supplemental and the 457(b) Deferred Compensation accounts (and they can be pre-tax or after-tax Roth).
- Those who earned more than $150,000 in 2025 must make the 2026 catch-up contributions as after-tax Roth per the federal SECURE 2.0 Act.
- Since contributions to the 403(b) Base Retirement Program can only be 5%, the limit is 5% of their eligible pay up to the IRS salary limit.
The following chart also shares the 2026 IRS retirement plan contribution limits and the SECURE 2.0 Act requirements.
| 2026 IRS Retirement Plan Contribution Limits | |||||
|---|---|---|---|---|---|
| Retirement Plan | Eligibility Criteria1 | Standard Contribution Limit | Catch-up Contribution Limit | Total Contribution Limit for 2026 | |
| 403(b) Supplemental (contributions can be pre-tax or after-tax Roth unless noted otherwise. The standard contribution amount is reduced by any Voluntary 403(b) Base employee contribution) | Under 50 | Earned less than $150,000 | $24,500 | N/A | $24,500 |
| Earned more than $150,000 | |||||
| Age 50-59 | Earned less than $150,000 | $24,500 | $8,000 | $32,500 | |
| Earned more than $150,000 | You must make your catch-up contributions (up to $8,000) as after-tax Roth. | $32,500 | |||
| Age 60-63 | Earned less than $150,000 | $24,500 | $11,250 | $35,750 | |
| Earned more than $150,000 | You must make your catch-up contributions (up to $11,250) as after-tax Roth. | $35,750 | |||
| Age 64+ | Earned less than $150,000 | $24,500 | $8,000 | $32,500 | |
| Earned more than $150,000 | You must make your catch-up contributions (up to $8,000) as after-tax Roth. | $32,500 | |||
| 457(b) Deferred Compensation (contributions can be pre-tax or after-tax Roth unless noted otherwise) | Under 50 | Earned less than $150,000 | $24,500 | N/A | $24,500 |
| Earned more than $150,000 | |||||
| Age 50-59 | Earned less than $150,000 | $24,500 | $8,000 | $32,500 | |
| Earned more than $150,000 | You must make your catch-up contributions (up to $11,250) as after-tax Roth. | $32,500 | |||
| Age 60-63 | Earned less than $150,000 | $24,500 | $11,250 | $35,750 | |
| Earned more than $150,000 | You must make your catch-up contributions (up to $11,250) as after-tax Roth. | $35,750 | |||
| Age 64+ | Earned less than $150,000 | $24,500 | $8,000 | $32,500 | |
| Earned more than $150,000 | You must make your catch-up contributions (up to $8,000) as after-tax Roth. | $32,500 | |||
| Notes: 1. Your age in the chart above is based on the age you will be on December 31, 2026. The $150,000 limit is based on your MSU 2025 W-2 Form Box 3 Social Security wages. There are other IRS limits that may reduce the amounts of the Standard Contribution Limit. | |||||
How to Adjust Your Savings
If you want to save as much as possible for your retirement, a tool in the EBS Portal called the Max Savings Contributions Calculator is available to assist you. This tool automatically displays the remaining amount of retirement contributions you have available before reaching one of the limits, and the equivalent percentage of your pay to help you spread that out for the year. 
To access this tool: 
- Login to the EBS Portal with your MSU NetID and password. 
- Click the My Benefits tab at the top. 
- Click the Benefit/Retirement tile. 
- Select Enroll/Change my Retirement/Health Savings Account Options in the drop-down menu and then click Next in the bottom right. 
- Navigate in the bar graph to the Savings Plans screen by clicking Next in the bottom right. 
- The Max Savings Contributions Calculator screen will display. This display will automatically show the remaining amount of retirement contributions you have available (if any) before reaching the IRS limit. 
- You can adjust the percentage of your contributions to any retirement plans you participate in by clicking on the pencil icon and then choosing Select to make the change. 
- If you want to enroll in a new plan account type (including new after-tax Roth options), begin by clicking on the paper icon next to the plan type and vendor of your choosing, and then enter the percentage of your new contribution and choose Select to enroll. 
- Make sure to click on Save in the bottom right to complete and save any changes/enrollments. 
If you are an academic year faculty or academic staff employee, or a Voluntary 403(b) Base participant aged 50 and over, contact the HR Solutions Center at 517-353-4434 or SolutionsCenter@hr.msu.edu for further assistance in calculating your maximum contribution percentage. 
Learn More About MSU’s Retirement Plans 
The  HR website  also contains a wealth of information about the different types of retirement plans offered, retirement investment vendors, and planning tools available.  You can learn more on the After-Tax Roth and SECURE 2.0 Act HR webpage or the recent Q&A with HR’s retirement expert, Dan, about the SECURE Act 2.0 requirements and new Roth option.
