{"id":19819,"date":"2026-01-07T16:30:00","date_gmt":"2026-01-07T21:30:00","guid":{"rendered":"https:\/\/sourcelive.hr.msu.edu\/?p=19819"},"modified":"2026-01-15T08:21:44","modified_gmt":"2026-01-15T13:21:44","slug":"retirement-planning-2026-irs-retirement-plan-contribution-limits","status":"publish","type":"post","link":"https:\/\/sourcelive.hr.msu.edu\/?p=19819","title":{"rendered":"Retirement Planning: 2026 IRS Retirement Plan Contribution Limits\u202f"},"content":{"rendered":"\n<p>It\u2019s&nbsp;important that you continue to&nbsp;monitor&nbsp;and adjust how much&nbsp;you\u2019re&nbsp;saving if you want to have a comfortable retirement, whether&nbsp;that\u2019s&nbsp;around the corner or&nbsp;30+ years from now.&nbsp;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.&nbsp;&nbsp;<\/p>\n\n\n\n<p>In addition to new contribution limits, <strong>requirements in&nbsp;SECURE&nbsp;2.0&nbsp;Act&nbsp;begin,&nbsp;and the new&nbsp;after-tax&nbsp;Roth&nbsp;option&nbsp;is&nbsp;now&nbsp;available<\/strong>.&nbsp;You can learn more on the <a href=\"https:\/\/hr.msu.edu\/benefits\/retirement\/secure-2-0-act.html\" target=\"_blank\" rel=\"noreferrer noopener\">After-Tax Roth and SECURE 2.0 Act HR webpage<\/a> or the&nbsp;recent&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/sourcelive.hr.msu.edu\/?p=19453\" target=\"_blank\">Q&amp;A with HR\u2019s retirement expert,&nbsp;Dan, about the SECURE Act 2.0 requirements and new Roth&nbsp;option<\/a>.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Review the&nbsp;2026&nbsp;IRS retirement contribution limits below:&nbsp;<\/p>\n\n\n\n<ul>\n<li>The contribution limits&nbsp;for the 403(b)&nbsp;Supplemental (either&nbsp;pre-tax&nbsp;and\/or&nbsp;after-tax&nbsp;Roth) and&nbsp;the&nbsp;457(b)&nbsp;Deferred&nbsp;Compensation&nbsp;(either&nbsp;pre-tax&nbsp;and\/or after-tax Roth)&nbsp;accounts are&nbsp;<strong>$24,500&nbsp;<\/strong>each.&nbsp;&nbsp;\n<ul>\n<li>The&nbsp;<strong>combined<\/strong>&nbsp;contribution limit for the 403(b)&nbsp;Supplemental (combined&nbsp;pre-tax&nbsp;and&nbsp;after-tax&nbsp;Roth) options cannot exceed&nbsp;$24,500,&nbsp;and&nbsp;is reduced by any&nbsp;Voluntary 403(b) Base employee contributions.&nbsp;<\/li>\n\n\n\n<li>The contribution limit for the 457(b)&nbsp;Deferred&nbsp;Comp.&nbsp;(combined&nbsp;pre-tax&nbsp;and after-tax Roth)&nbsp;is&nbsp;<strong>separate<\/strong>&nbsp;from the 403(b) plans, so you may contribute $24,500 to both the 457(b)&nbsp;and 403(b)&nbsp;plans.&nbsp;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Individuals aged 50-59 or 64+ can contribute an&nbsp;additional&nbsp;<strong>$8,000&nbsp;<\/strong>catch-up contribution&nbsp;separately&nbsp;to&nbsp;both&nbsp;the 403(b) Supplemental and the 457(b) Deferred Compensation&nbsp;accounts&nbsp;(and they can be pre-tax or after-tax Roth).&nbsp;&nbsp;\n<ul>\n<li>Those&nbsp;who earned&nbsp;more than $150,000&nbsp;in 2025&nbsp;<strong>must<\/strong>&nbsp;make&nbsp;the&nbsp;2026&nbsp;catch-up contributions&nbsp;as&nbsp;after-tax&nbsp;Roth&nbsp;per the federal SECURE 2.0 Act.&nbsp;&nbsp;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Individuals aged 60-63 can contribute an&nbsp;additional&nbsp;<strong>$11,250&nbsp;<\/strong>catch-up contribution&nbsp;separately&nbsp;to the 403(b) Supplemental and the 457(b)&nbsp;Deferred Compensation&nbsp;accounts&nbsp;(and they can be pre-tax or after-tax Roth).&nbsp;&nbsp;\n<ul>\n<li>Those&nbsp;who earned&nbsp;more than $150,000&nbsp;in 2025&nbsp;<strong>must<\/strong>&nbsp;make the&nbsp;2026&nbsp;catch-up contributions&nbsp;as&nbsp;after-tax Roth&nbsp;per the federal SECURE 2.0 Act.&nbsp;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Since contributions to the 403(b) Base Retirement Program&nbsp;can only&nbsp;be 5%, the limit&nbsp;is&nbsp;5% of their eligible pay up to the IRS salary limit.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>The&nbsp;following chart also shares the 2026 IRS retirement plan contribution limits&nbsp;and the SECURE 2.0 Act requirements.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular has-small-font-size\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\" colspan=\"6\"><strong>2026 IRS Retirement Plan Contribution Limits<\/strong><\/th><\/tr><tr><th class=\"has-text-align-left\" data-align=\"left\">Retirement Plan<\/th><th colspan=\"2\">Eligibility Criteria<sup>1<\/sup><\/th><th>Standard Contribution Limit<\/th><th>Catch-up Contribution Limit<\/th><th>Total Contribution Limit for 2026<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"8\"><strong>403(b) Supplemental<\/strong><br><em>(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)<\/em><\/td><td rowspan=\"2\">Under 50<\/td><td>Earned<strong> less<\/strong> than $150,000<\/td><td rowspan=\"2\">$24,500<\/td><td rowspan=\"2\">N\/A<\/td><td rowspan=\"2\"><strong>$24,500<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned<strong> more <\/strong>than $150,000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"2\">Age 50-59<\/td><td>Earned<strong> less<\/strong> than $150,000<\/td><td rowspan=\"2\">$24,500<\/td><td>$8,000<\/td><td><strong>$32,500<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned<strong> more <\/strong>than $150,000<\/td><td>You must make your catch-up contributions (up to $8,000) as after-tax Roth.<\/td><td><strong>$32,500<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"2\">Age 60-63<\/td><td>Earned<strong> less<\/strong> than $150,000<\/td><td rowspan=\"2\">$24,500<\/td><td>$11,250<\/td><td><strong>$35,750<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned<strong> more <\/strong>than $150,000<\/td><td>You must make your catch-up contributions (up to $11,250) as after-tax Roth.<\/td><td><strong>$35,750<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"2\">Age 64+<\/td><td>Earned<strong> less<\/strong> than $150,000<\/td><td rowspan=\"2\">$24,500<\/td><td>$8,000<\/td><td><strong>$32,500<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned<strong> more <\/strong>than $150,000<\/td><td>You must make your catch-up contributions (up to $8,000) as after-tax Roth.<\/td><td><strong>$32,500<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"8\"><strong>457(b) Deferred Compensation <\/strong><br><em>(contributions can be pre-tax or after-tax Roth unless noted otherwise)<\/em><\/td><td rowspan=\"2\">Under 50<\/td><td>Earned<strong> less<\/strong> than $150,000<\/td><td rowspan=\"2\">$24,500<\/td><td rowspan=\"2\">N\/A<\/td><td rowspan=\"2\"><strong>$24,500<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned<strong> more <\/strong>than $150,000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"2\">Age 50-59<\/td><td>Earned<strong> less<\/strong> than $150,000<\/td><td rowspan=\"2\">$24,500<\/td><td>$8,000<\/td><td><strong>$32,500<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned<strong> more <\/strong>than $150,000<\/td><td>You must make your catch-up contributions (up to $11,250) as after-tax Roth.<\/td><td><strong>$32,500<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"2\">Age 60-63<\/td><td>Earned<strong> less<\/strong> than $150,000<\/td><td rowspan=\"2\">$24,500<\/td><td>$11,250<\/td><td><strong>$35,750<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned<strong> more <\/strong>than $150,000<\/td><td>You must make your catch-up contributions (up to $11,250) as after-tax Roth.<\/td><td><strong>$35,750<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"2\">Age 64+<\/td><td>Earned<strong> less<\/strong> than $150,000<\/td><td rowspan=\"2\">$24,500<\/td><td>$8,000<\/td><td><strong>$32,500<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned<strong> more <\/strong>than $150,000<\/td><td>You must make your catch-up contributions (up to $8,000) as after-tax Roth. <\/td><td><strong>$32,500<\/strong><\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-left\" data-align=\"left\" colspan=\"6\">Notes: <br>1. Your age in the chart above is based on the age you will be on December 31, 2026.&nbsp;The $150,000&nbsp;limit&nbsp;is&nbsp;based on your MSU&nbsp;<strong>2025<\/strong>&nbsp;W-2 Form Box 3&nbsp;Social Security wages.&nbsp;There&nbsp;are&nbsp;other&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/hr.msu.edu\/benefits\/retirement\/irs-limits.html\" target=\"_blank\">IRS limits<\/a>&nbsp;that may reduce the amounts of the Standard&nbsp;Contribution Limit.&nbsp;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to Adjust Your Savings<\/strong>&nbsp;<\/h2>\n\n\n\n<p>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&nbsp;assist&nbsp;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.\u202f&nbsp;<\/p>\n\n\n\n<p>To access this tool:\u202f&nbsp;<\/p>\n\n\n\n<ol start=\"1\">\n<li>Login to the\u202f<a href=\"https:\/\/auth.msu.edu\/app\/msu_hrebspsap_1\/exkbgllogkeFjPMLn357\/sso\/saml\" target=\"_blank\" rel=\"noreferrer noopener\">EBS Portal<\/a>\u202fwith your MSU NetID and password.\u202f&nbsp;<\/li>\n\n\n\n<li>Click the\u202f<strong>My Benefits<\/strong>\u202ftab at the top.\u202f&nbsp;<\/li>\n\n\n\n<li>Click the\u202f<strong>Benefit\/Retirement<\/strong>\u202ftile.\u202f&nbsp;<\/li>\n\n\n\n<li>Select\u202f<strong>Enroll\/Change my Retirement\/Health Savings Account Options<\/strong>\u202fin the drop-down menu and then click\u202f<strong>Next<\/strong>\u202fin the bottom right.\u202f&nbsp;<\/li>\n\n\n\n<li>Navigate in the bar graph to the\u202f<strong>Savings Plans<\/strong>\u202fscreen by clicking\u202f<strong>Next<\/strong>\u202fin the bottom right.\u202f&nbsp;<\/li>\n\n\n\n<li>The\u202f<strong>Max Savings Contributions Calculator<\/strong>\u202fscreen will&nbsp;display. This display will automatically show the remaining amount of retirement contributions you have available (if any) before reaching the IRS limit.\u202f&nbsp;<\/li>\n\n\n\n<li>You can adjust the percentage of your contributions to any retirement plans you&nbsp;participate&nbsp;in by clicking on the pencil&nbsp;icon and&nbsp;then choosing\u202f<strong>Select<\/strong>\u202fto make the change.\u202f&nbsp;<\/li>\n\n\n\n<li>If you want to enroll in a new plan&nbsp;account type (including new after-tax Roth options), begin by clicking on the paper icon next to the plan&nbsp;type&nbsp;and vendor of your choosing, and then enter the percentage of your new contribution and choose\u202f<strong>Select\u202f<\/strong>to enroll.\u202f&nbsp;<\/li>\n\n\n\n<li>Make sure to click on\u202f<strong>Save<\/strong>\u202fin the bottom right to complete and save any changes\/enrollments.\u202f&nbsp;<\/li>\n<\/ol>\n\n\n\n<p>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&nbsp;assistance&nbsp;in calculating your maximum contribution percentage.\u202f&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Learn More About MSU\u2019s Retirement Plans<\/strong>\u202f&nbsp;<\/h2>\n\n\n\n<p>The&nbsp;\u202f<a rel=\"noreferrer noopener\" href=\"https:\/\/hr.msu.edu\/benefits\/retirement\/about-retirement-plans.html\" target=\"_blank\">HR website<\/a>\u202f\u202falso&nbsp;contains&nbsp;a wealth of information about the&nbsp;different types&nbsp;of retirement plans offered, retirement investment vendors, and planning tools available.\u202f&nbsp;You can learn more on the <a rel=\"noreferrer noopener\" href=\"https:\/\/hr.msu.edu\/benefits\/retirement\/secure-2-0-act.html\" target=\"_blank\">After-Tax Roth and SECURE 2.0 Act HR webpage<\/a> or the&nbsp;recent&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/sourcelive.hr.msu.edu\/?p=19453\" target=\"_blank\">Q&amp;A with HR\u2019s retirement expert,&nbsp;Dan, about the SECURE Act 2.0 requirements and new Roth&nbsp;option<\/a>.&nbsp;&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>It\u2019s&nbsp;important that you continue to&nbsp;monitor&nbsp;and adjust how much&nbsp;you\u2019re&nbsp;saving if you want to have a comfortable retirement, whether&nbsp;that\u2019s&nbsp;around the corner or&nbsp;30+ years from now.&nbsp;The IRS places limits on how much employees can contribute to a retirement&hellip; <a class=\"continue\" href=\"https:\/\/sourcelive.hr.msu.edu\/?p=19819\">Continue Reading&#8230;<span> Retirement Planning: 2026 IRS Retirement Plan Contribution Limits\u202f<\/span><\/a><\/p>\n","protected":false},"author":8,"featured_media":19825,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"__cvm_playback_settings":[],"__cvm_video_id":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"everybody","_jetpack_newsletter_tier_id":0},"categories":[2],"tags":[16,276,95,542,831,192],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/sourcelive.hr.msu.edu\/wp-content\/uploads\/2026\/01\/irs-contribution-limits-scaled.jpg?fit=2560%2C1344&ssl=1","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pb1fcA-59F","_links":{"self":[{"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=\/wp\/v2\/posts\/19819"}],"collection":[{"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19819"}],"version-history":[{"count":25,"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=\/wp\/v2\/posts\/19819\/revisions"}],"predecessor-version":[{"id":19896,"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=\/wp\/v2\/posts\/19819\/revisions\/19896"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=\/wp\/v2\/media\/19825"}],"wp:attachment":[{"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sourcelive.hr.msu.edu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}