MEC Benefits Committee
As has been the case for the past several years, for 2026, the Internal Revenue Service (IRS) has increased the standard 401(k) contribution limit to $24,500 and provided for an $8,000 catch-up contribution for those age 50+ for a total of $32,500.
In addition, the IRS has carved out an $11,250 special super catch up for those aged 60 – 63 providing for a total of $35,750 for this distinct age group.
For 2026, the combined employee/employer contribution limit rose to $72,000 with the total reaching $80,000 when the catch-up contributions are included. Roth 401(k) limits mirror these amounts.
There is a notable exception for high-income earners aged 50+ having wages over $150K as follows:
If you will be age 50 or older in 2026 and your total 2025 FICA wages (Box 3 of your W-2) with United were more than $150,000, any catch-up contributions you make in 2026 must be made on a Roth basis. You will automatically switch to Roth catch-up once the sum of your pre-tax and Roth contributions reaches $24,500.
To review or make changes to your contributions, log on to NetBenefits.com. From the home page, select "Manage contributions" from the Take action box and then select “Contribution Amount.”
If you have any questions, call the Fidelity Service Center for Employees of United and Affiliates at (800) 245-9034. Representatives are available from 8:30 a.m. to 8;30 p.m. ET, Monday through Friday.