The IRS increased contribution limits for 2026 for retirement plans, including the JRB 403(b) Plan. These limits apply to your combined Traditional pre-tax and Roth contributions. The 2026 limits take effect on January 1, 2026.
The elective deferrals limit increases from $23,500 to $24,500. You may contribute in Traditional pre-tax, Roth or a mix, but, combined, they cannot exceed the annual contribution limits.
For those age 50 or older, there is an additional catch-up* contribution of $8,000, for a total possible employee deferral of $32,500 when combining the base limit and the age-50 catch-up.
For participants ages 60–63, the enhanced “super” catch-up* is $11,250 in 2026, allowing a total employee deferral of $35,750 ($24,500 plus $11,250).
The maximum that can be contributed to your JRB account by you and your employer increased to $72,000. With the age 50 catch-up contribution, this increases to $80,000 ($72,000 + $8,000). For those ages 60-63, the maximum contribution is $83,250 ($72,000 + $11,250).
The chart below summarizes these changes:
| Retirement Plan Limits | 2026 |
|---|---|
| Employee Elective Deferrals (Traditional and/or Roth) | $24,500 |
| Catch-Up Contributions* Age 50+ Age 60-63 | $8,000 $11,250 |
| Maximum Contribution (Employer/Employee) | $72,000 |
| Maximum Contribution Age 50+ (Employer/Employee) | $80,000 |
| Maximum Contribution Age 60-63 (Employer/Employee) | $83,250 |
The JRB urges you to contribute as close to the maximum as you can to your JRB 403(b) Plan. The more you contribute, the better prepared you’ll be for a comfortable retirement.
Can’t contribute the maximum this year? Consider increasing your contribution by 1% or 2% of your salary in 2026 with a goal of eventually saving 20% of your annual salary.
Should you have any questions on the new limits, please contact us at 888-JRB-FREE (572-3733) or email us at staff@jrbcj.org.
*Note: High Earners that made over $150,000 in FICA wages the prior year from their employer may only make catch-up contributions on a Roth, after-tax basis.
November 2025