Irs 401k Limits 2024 Employer Match. If an employee is only partially vested in employer contributions (say, 40%), can she elect to have 40% of an employer match treated as a roth contribution. Total 401(k) plan contributions by an employee and an employer cannot exceed $69,000 in 2024.

The irs limits the amount of income on which an employer can offer a matching contribution. The combined limit for employee and employer contributions is $69,000.