Yes, Roth 401(k) contributions are subject to the same annual limit as traditional 401(k) contributions. For 2026, you can defer up to $24,500 of your own salary into a 401(k), and that ceiling applies whether you direct those dollars to the Roth bucket, the traditional pre-tax bucket, or some combination of both. The two buckets share one cap, not separate ones.
The 2026 Employee Contribution Limit
Your total elective deferrals across all 401(k) plans you participate in cannot exceed $24,500 for 2026. If your employer’s plan offers both a traditional and a Roth option, you could put $10,000 in one and $14,500 in the other, or the full $24,500 in either. The split is up to you, but the combined total is fixed.
If you work for two different employers during the year and both offer a 401(k), you’re still bound by the same $24,500 personal limit across both plans. Each employer’s payroll system doesn’t know what the other is withholding, so it’s your responsibility to track the total. If you accidentally go over, you need to request a return of the excess by April 15 of the following year to avoid being taxed on the same money twice.
Catch-Up Contributions for Older Workers
Workers aged 50 and older can contribute beyond the standard limit through catch-up contributions. This extra room lets you accelerate retirement savings in the years when you’re closest to needing the money. The catch-up amount is adjusted periodically by the IRS, and it stacks on top of the base $24,500 limit.
Starting with taxable years beginning after December 31, 2026, a new rule from the SECURE 2.0 Act will require higher-income participants to make their catch-up contributions as Roth (after-tax) dollars rather than pre-tax. Plan administrators will look at your prior-year wages to determine whether you hit the income threshold. If you earn below that threshold, you’ll still be able to choose pre-tax or Roth for your catch-up amount.
No Income Limit to Participate
One of the biggest advantages of a Roth 401(k) over a Roth IRA is that there is no income limit to participate. A Roth IRA phases out eligibility as your income rises, eventually blocking high earners from contributing directly. The Roth 401(k) has no such restriction. Whether you earn $50,000 or $500,000, you can direct up to the full deferral limit into the Roth side of your 401(k), as long as your employer’s plan offers a Roth option.
The Overall Limit Including Employer Contributions
Beyond your personal $24,500 deferral, there is a higher ceiling that covers everything going into your 401(k) account in a given year: your contributions, any employer match, profit-sharing contributions, and other employer deposits. This overall limit (sometimes called the Section 415 limit or “annual additions” limit) is set separately by the IRS each year and is significantly higher than the employee-only cap.
One important detail: the overall limit applies to each plan separately, not across all plans you participate in. So if you have a solo 401(k) from your own business and also participate in an employer’s plan, each plan has its own overall ceiling. Your personal elective deferrals are still capped at $24,500 total across all plans, but employer-side contributions in each plan can fill up to that plan’s own annual additions limit independently. The IRS illustrates this with an example of someone who maxes out elective deferrals at their day job but can still receive employer-level contributions in a separate solo plan from their self-employment income.
How to Split Between Roth and Traditional
Most plans let you choose a percentage or dollar amount to route to each bucket every pay period. You can change this allocation throughout the year. Some people put the full amount into Roth to lock in tax-free growth, especially if they expect to be in a higher bracket in retirement. Others split their contributions to diversify their tax exposure, keeping some money pre-tax and some after-tax.
The key trade-off is timing. Roth 401(k) contributions are taxed now but grow and come out tax-free in retirement. Traditional contributions reduce your taxable income today but are fully taxed when you withdraw them later. Your current tax rate, expected future rate, and how many years you have until retirement all factor into which mix makes sense for you.
Regardless of how you split it, the contribution limit stays the same. Choosing Roth doesn’t give you a higher or lower cap. It simply changes when you pay taxes on that money.