Short answer: For a standard 26-paycheck biweekly schedule, maxing out the $25,500 limit takes $980.76 per paycheck for 25 paychecks and $981.00 on the final paycheck (or $1,307.69 for age 50+, and $1,432.69 for ages 60–63).
Full-year regular paycheck amounts rounded down to the cent where marked with * so the annual total never exceeds the IRS limit (the final paycheck makes up the remaining cents).
| Pay Frequency | Under 50 ($25,500) | 50–59 & 64+ ($34,000) | Ages 60–63 ($37,250) |
|---|---|---|---|
| Weekly (52 paychecks) | $490.38 | $653.84* | $716.34* |
| Weekly (53 paychecks — Jan 1 start) | $481.13* | $641.50* | $702.83 |
| Biweekly (26 paychecks) | $980.76* | $1,307.69 | $1,432.69 |
| Biweekly (27 paychecks — Jan 1 start) | $944.44 | $1,259.25* | $1,379.62* |
| Semi-monthly (24 paychecks) | $1,062.50 | $1,416.66* | $1,552.08 |
| Monthly (12 paychecks) | $2,125.00 | $2,833.33 | $3,104.16* |
Dividing $25,500 by 26 gives $980.76923…. Rounding up to $980.77 × 26 equals $25,500.02—two cents over the statutory limit. Rounding the regular paycheck down to $980.76 and adjusting the final paycheck to $981.00 hits $25,500.00 to the penny.
Official IRS Notice 2026-66 limits: $25,500 base, $34,000 at 50+, $37,250 at 60–63, and $75,000 total 415(c).
How the $8,500 catch-up works, the Dec 31 age rule, and why 64+ returns to $8,500.
How SECURE 2.0 replaces the $8,500 catch-up with $11,750 for ages 60–63 ($37,250 total).
SECURE 2.0 Section 603: why 2026 FICA wages over $155,000 require Roth catch-up contributions in 2027.
Why Jan 1, 2027 (Friday) creates 27 biweekly or 53 weekly paydays—and how constructive receipt applies.
The $25,500 elective deferral limit is per person across all employers, not per plan.
How front-loading can forfeit per-paycheck employer match if your plan lacks a year-end true-up.
Why pre-tax deferrals reduce federal/state income tax withholding—but never Social Security or Medicare.