The employee limit and the total are different
| Age at year-end | Base | Catch-up | Employee deferrals |
|---|---|---|---|
| Under 50 | $24,500 | $0 | $24,500 |
| 50–59, or 64+ | $24,500 | $8,000 | $32,500 |
| 60–63 | $24,500 | $11,250 | $35,750 |
IRS Notice 2025-67, pages 1–2; reviewed October 25, 2026. The ages-60–63 catch-up replaces the usual age-50 amount.
The standard employee elective-deferral limit is $24,500 for 2026, before an eligible age-based catch-up. A separate annual-additions rule generally limits ordinary employee and employer contributions to the lesser of $72,000 or 100% of includible compensation for the employee’s most recent year of service. An eligible age-based catch-up is outside that ordinary additions amount.
These references come from IRS 403(b) contribution guidance, updated March 16, 2026, and Notice 2025-67; reviewed October 25, 2026. The calculator does not know your compensation, other plan deferrals or employer’s terms. Being below its reference is not confirmation that the contribution is allowed.
A contribution example with no return assumption
Separate who contributes from how much grows
Start with $50,000, contribute $12,000 a year yourself and enter a verified $3,000 annual employer contribution. At zero return for ten years, deposits total $150,000 and the ending account balance is $200,000. Nothing in that example is an assumed employer matching formula.
At a nonzero return, the tool divides annual contributions into twelve equal end-of-month deposits. Investment gain is ending balance minus starting balance minus contributions. The purchasing-power line discounts the same account balance using your inflation assumption.
The 15-year provision needs a service record
The IRS describes a separate provision for certain employees with at least 15 qualifying years at the same eligible employer, if the plan permits it. It is not an automatic benefit after 15 years in the workforce. The allowable increase is the least of $3,000; $15,000 minus prior use of the rule; or $5,000 times qualifying service years minus prior elective deferrals.
Where both special service and age-based catch-ups apply, the IRS allocates excess deferrals first to the 15-year provision and then to the age-based catch-up. This tool shows the standard age-based reference only. Ask the plan administrator to calculate any service-based amount from actual records before using a higher contribution assumption.
Other plans and Roth treatment can change the check
403(b) elective deferrals aggregate with other covered plans such as a 401(k). A separate 457 plan is excepted from that aggregation. Splitting deferrals between pre-tax and designated Roth accounts does not create two employee limits. See the IRS multiple-plan coordination guidance, updated February 26, 2026; its older numerical examples should not replace the 2026 notice.
Beginning in 2026, the IRS says catch-ups must be Roth where prior-year wages with the plan sponsor exceeded $150,000. That is a prior-year wage test, not household income or MAGI. The current catch-up guidance, updated May 7, 2026, describes the rule. This account-growth calculator does not estimate payroll or income tax.
Use the projection for a scenario, not a benefit promise
Annual contributions stay fixed. Future inflation adjustments to legal limits, salary changes, pensions, vesting, withdrawals and investment volatility are not modeled. A negative return is allowed, and fees should already be reflected in the return you enter.
If you also have a deferred-compensation account, compare its different rules in the 457(b) calculator. To move from accumulation to spending, use the investment calculator with withdrawals or solve a modeled monthly withdrawal.
Questions about this calculation
Does the calculator include an employer contribution?
Yes, if you enter one. It starts at zero and is added as an equal monthly deposit alongside your annual employee contribution. No matching formula or vesting schedule is assumed.
Can I add both 403(b) age-based catch-up amounts?
No. For 2026, the higher catch-up for people attaining ages 60–63 replaces the usual age-50 catch-up. Eligibility, compensation and the plan’s terms still apply.
Does 15 years of service automatically add $3,000?
No. The special 403(b) provision depends on qualifying service with the same eligible employer, the plan permitting it, prior use and historical elective deferrals. This calculator does not award it or collect the records needed to determine it.
Does the projection increase contributions when I turn 50?
No. The selected age affects only the 2026 reference. Annual contribution dollars stay constant through the projection; future legal limits, catch-ups and salary changes are not forecast.
Sources and model scope
Verified October 25, 2026: IRS Notice 2025-67, pages 1–2; 403(b) limits; catch-up contributions; and multiple-plan coordination. Dollar examples above are hypothetical arithmetic.
Read the monthly cash-flow method and financial disclaimer. No individualized eligibility or tax determination is made.