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401(k) Paycheck Calculator
What a 401(k) contribution does to each paycheck, plus your employer match and 2026 limits.
2027 contribution limits
2027 401(k), IRA, HSA and FSA limits (projected)
How much you can put into a 401(k), IRA, HSA and FSA in 2027, next to the official 2026 limits. The HSA limits are already official; the 401(k) and IRA figures are projections until the IRS announces them.
Quick answer
The 401(k) employee contribution limit is projected to be $25,500 in 2027, up from $24,500. The catch-up for people 50 and older is projected to be $8,500, and is projected to be $11,750 at ages 60 to 63. The IRA limit is projected to be $7,500.
The HSA limits are official: $4,500 for self-only coverage and $9,000 for family coverage (Rev. Proc. 2026-24). The dependent care FSA stays at $7,500, which is set by law.
The 401(k) projections are Milliman's near-final forecast, based on inflation through August plus an assumed September reading (PSCA, 401(k) Specialist). Limits move in $500 steps, so a small difference in inflation can change the answer by one step. Each row below notes where that's possible.
401(k), 403(b) and 457 limits
The same employee limits apply to 403(b) plans, most governmental 457 plans and the federal Thrift Savings Plan.
| Item | 2026 (official) | 2027 | Status | Change | % change |
|---|---|---|---|---|---|
| 401(k) employee contribution | $24,500 | $25,500 | Estimate · projected | +$1,000 | +4.1% |
| Catch-up, age 50+ | $8,000 | $8,500 | Estimate · projected | +$500 | +6.3% |
| Catch-up, ages 60–63 | $11,250 | $11,750 | Estimate · projected | +$500 | +4.4% |
| Total employee + employer additions (415(c)) | $72,000 | $75,000 | Estimate · projected | +$3,000 | +4.2% |
| Pay counted for contributions (401(a)(17)) | $360,000 | $375,000 | Estimate · projected | +$15,000 | +4.2% |
| Highly compensated employee threshold | $160,000 | $170,000 | Estimate · projected | +$10,000 | +6.3% |
| Roth catch-up wage threshold | $150,000 | $155,000 | Estimate · projected | +$5,000 | +3.3% |
Milliman: could be $25,000 if September CPI rose less than 0.04%. Could stay $8,000 under the same September CPI condition.
Most you can contribute, by age
| Age at year end | 2026 (official) | 2027 | Status | Change | % change |
|---|---|---|---|---|---|
| Under 50 | $24,500 | $25,500 | Estimate · projected | +$1,000 | +4.1% |
| 50–59, or 64 and older | $32,500 | $34,000 | Estimate · projected | +$1,500 | +4.6% |
| 60, 61, 62 or 63 | $35,750 | $37,250 | Estimate · projected | +$1,500 | +4.2% |
The ages 60–63 "super catch-up" comes from the SECURE 2.0 Act. If your wages from the employer were above the Roth catch-up wage threshold in the year before, your catch-up contributions must go in as Roth (after tax). The rule applies from 2026 (plans may follow a good-faith reading this year); the final regulations become mandatory for most plans in 2027, and some collectively bargained and government plans start later.
IRA limit
| Item | 2026 (official) | 2027 | Status | Change | % change |
|---|---|---|---|---|---|
| IRA contribution (traditional + Roth) | $7,500 | $7,500 | Estimate · projected | No change | 0% |
The 2027 IRA figure is a weak projection: it's attributed to Milliman through secondary coverage (ustax.tools), and we haven't seen it in Milliman's own table. The IRA catch-up for people 50 and older was $1,100 in 2026. It is now indexed in $100 steps, and we haven't found a reliable 2027 projection for it.
HSA and high-deductible plan limits
To contribute to a health savings account you need a qualifying high-deductible health plan (HDHP). The IRS sets both the HSA limits and the HDHP minimum deductible and out-of-pocket maximum.
| Item | 2026 (official) | 2027 | Status | Change | % change |
|---|---|---|---|---|---|
| HSA, self-only coverage | $4,400 | $4,500 | Guaranteed · official | +$100 | +2.3% |
| HSA, family coverage | $8,750 | $9,000 | Guaranteed · official | +$250 | +2.9% |
| HSA catch-up, age 55+ | $1,000 | $1,000 | Guaranteed · official | No change | 0% |
| HDHP minimum deductible, self-only | $1,700 | $1,750 | Guaranteed · official | +$50 | +2.9% |
| HDHP minimum deductible, family | $3,400 | $3,500 | Guaranteed · official | +$100 | +2.9% |
| HDHP out-of-pocket maximum, self-only | $8,500 | $8,700 | Guaranteed · official | +$200 | +2.4% |
| HDHP out-of-pocket maximum, family | $17,000 | $17,400 | Guaranteed · official | +$400 | +2.4% |
FSA limits
| Item | 2026 (official) | 2027 | Status | Change | % change |
|---|---|---|---|---|---|
| Health FSA contribution | $3,400 | $3,450 | Estimate · projected | +$50 | +1.5% |
| Health FSA carryover | $680 | $690 | Estimate · projected | +$10 | +1.5% |
| Dependent care FSA (per household) | $7,500 | $7,500 | Guaranteed · official | No change | 0% |
The health FSA figures for 2027 are a low-confidence trend estimate (ustax.tools), not a major firm's projection. The IRS usually publishes them with its October–November inflation update. The dependent care FSA limit rose from $5,000 to $7,500 in 2026 under the 2025 tax law and isn't indexed (26 U.S.C. § 129).
What a higher limit is worth
If you already contribute the maximum, the projected 2027 limit lets you put in $1,000 more. Paid every two weeks, that's about $38.46 more per paycheck.
$1,000 − $220 federal income tax not paid = $780 less take-home pay
At a 12% federal rate, the same $1,000 costs $880 of take-home pay. State income tax savings (in most states) lower the cost further.
At ages 60 to 63, the most you can defer is projected to be $37,250 in 2027, compared with $35,750 in 2026. A family HSA gets $250 more room. Put in through payroll, HSA contributions skip federal income tax and Social Security and Medicare taxes, so at a 22% rate that extra $250 saves about $74.13 (22% + 7.65%).
What to do now
- Set your 2027 percentage in December. If you aim to max out, divide the new limit by your number of paychecks. The 401(k) paycheck calculator shows what that does to your take-home pay.
- Open enrollment choices. HSA and FSA elections for 2027 are usually made this fall. Use the budget calculator to see what you can afford to set aside.
- Check the whole paycheck. The paycheck calculator handles pre-tax deductions, and the W-4 calculator and tax refund calculator show how contributions change your tax.
Common questions
When will the IRS announce the 2027 401(k) and IRA limits?
The IRS usually announces 401(k) and IRA limits in late October to mid-November, and the health FSA limit with its tax-year inflation update in October or November. The 2027 HSA limits are already final.
Can I contribute the 2027 amount now?
No. Each year's limit applies to contributions made in that calendar year for a 401(k). Wait until your first 2027 paycheck. IRA contributions for 2026 can still be made until the April 2027 tax deadline.
Are the 2027 HSA limits final?
Yes. The IRS published them in Revenue Procedure 2026-24: $4,500 for self-only and $9,000 for family coverage, plus $1,000 if you're 55 or older.
Does the employer match count toward the 401(k) limit?
No. The employee limit covers only your own contributions. Employer contributions count toward the separate total limit, which is projected to be $75,000 in 2027, not counting catch-ups.
Why might the official 401(k) limit be $25,000 instead of $25,500?
Limits round down to the nearest $500. Milliman's forecast sits just above a rounding line, so if September's inflation came in slightly lower than assumed, the limit would round down a step.
Is the dependent care FSA going up again?
No. It's fixed by law at $7,500 per household ($3,750 if married filing separately) and isn't adjusted for inflation.
Sources
- Notice 2025-67: 2026 limitations for retirement plans — Internal Revenue Service. Accessed October 14, 2026. Published November 13, 2025.
- 2027 retirement plan limits: near-final projection (Milliman) — Plan Sponsor Council of America. Accessed October 14, 2026. Published September 15, 2026.
- 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 (IR-2025-111) — Internal Revenue Service. Accessed October 14, 2026. Published November 13, 2025.
- Retirement contribution limits 2027 — ustax.tools. Accessed October 14, 2026. Published July 17, 2026.
- Revenue Procedure 2025-19 (2026 HSA and HDHP amounts) — Internal Revenue Service. Accessed October 14, 2026. Published May 2025.
- Revenue Procedure 2026-24 (2027 HSA and HDHP amounts) — Internal Revenue Service. Accessed October 14, 2026. Published May 2026.
- 26 U.S. Code § 223 (HSA catch-up contribution) — Legal Information Institute, Cornell Law School. Accessed October 14, 2026. Checked October 13, 2026.
- IRS releases tax inflation adjustments for tax year 2026 (IR-2025-103) — Internal Revenue Service. Accessed October 14, 2026. Published October 9, 2025.
- FSA contribution limits 2027 — ustax.tools. Accessed October 14, 2026. Published September 2026.
- 26 U.S. Code § 129 (dependent care assistance, as amended by Pub. L. 119-21) — Legal Information Institute, Cornell Law School. Accessed October 14, 2026. Checked October 13, 2026.
- 2027 401(k) contribution limit projected to rise to $25,500 — 401(k) Specialist. Accessed October 14, 2026. Published September 14, 2026.
- IRS announces 2027 HSA and HDHP limits — Navia Benefit Solutions. Accessed October 14, 2026. Published May 29, 2026.