The two ways people give up free money

An employer match is the only guaranteed return in personal finance. A plan matching 50 cents on the dollar hands you a 50 percent return the moment the money lands, before it has been invested in anything. Nothing else on this site comes close, which is why this is the first calculator anyone with a 401(k) should run.

The obvious mistake is contributing below the threshold your employer matches to. The less obvious one, and the reason this calculator walks the year pay period by pay period rather than annualising it, is front-loading. Contribute aggressively enough and you hit the IRS cap in September, at which point your contributions stop for the rest of the year. On most plans the match stops with them, so October, November and December arrive with nothing from your employer.

That second one costs high earners real money every year and almost nobody notices, because from the outside it looks like doing the right thing faster.

Common questions

How much should I contribute to my 401(k)?

At the absolute minimum, enough to capture the full employer match, because anything below that is declining part of your compensation. Beyond that the honest answer depends on whether you have high interest debt and an emergency buffer, both of which come first. Once those are handled, 15 percent of gross pay including the match is the figure most planning models converge on for a normal retirement age.

What is a true-up, and does my plan have one?

A true-up is a provision that looks at your contributions across the whole year and pays any match you missed by hitting the cap early, usually as a lump sum after year end. It exists precisely because front-loading is a known trap. Plenty of plans have one and plenty do not, and the only reliable way to find out is your summary plan description or a direct question to HR. Assuming you have one when you do not is an expensive assumption.

Is the employer match part of my contribution limit?

No, and this trips people up constantly. The elective deferral limit applies only to your own money. The match sits under a separate and much larger combined limit covering everything that goes into the account from both sides. So the match does not eat into what you can put in yourself.

What happens if I go over the limit?

The excess has to come back out, and if it is not corrected by 15 April of the following year it gets taxed twice, once in the year contributed and again when eventually distributed. Payroll usually catches this automatically within one employer. It goes wrong when you change jobs mid-year, because your new employer has no idea what you already contributed at the old one. Tracking that is your job, not theirs.

Should I max out my 401(k) or use a Roth IRA?

Contribute to the 401(k) up to the full match first, always, because no tax treatment beats free money. After that the Roth IRA is often the better next dollar, since you choose the investments and the fees rather than accepting whatever menu your plan offers. Return to the 401(k) once the Roth is full.

What is the higher catch-up for ages 60 to 63?

SECURE 2.0 created a larger catch-up contribution for a four year window covering the calendar years you turn 60, 61, 62 and 63. It is meaningfully bigger than the standard catch-up available from 50, and it disappears again at 64, when you revert to the ordinary one. If you are in that window it is the largest contribution allowance you will ever have.

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