Does every 401(k) have a true-up?

No. Ask the plan administrator whether matching is calculated per paycheck or annually, whether there is a true-up, and what employment or eligibility conditions apply.

Does employer match use my $24,500 employee limit?

No. Employer contributions do not consume the regular elective-deferral limit, but they count toward the separate combined annual-additions limit.

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401(k) Match Calculator

Compare paycheck-by-paycheck employer matching when you front-load contributions or spread them across the year. Free, with no signup.

Reviewed October 25, 2026

Short answer

Front-loading can leave employer match behind when a plan matches each paycheck without a year-end true-up. The default example earns $4,000 with even contributions but only $2,000 when funded in the first half of the year without a true-up.

Free to use. No signup. Results update as you edit.

Annual eligible salary

Up to $360,000; equal paychecks, one employer, full calendar year.

Planned annual employee contribution

Automatically capped at $24,500 for 2026 and eligible salary. No catch-up contributions.

Paychecks per year

Target paychecks to finish contributing

First tier: percent of pay

Match on first tier

Next tier: additional percent of pay

Match on next tier

Evenly spread employer match$4,000

Front-loaded match, no true-up$2,000

With a full annual true-up, front-loading receives $4,000 total employer match, including a $2,000 year-end top-up.

Employee total: $12,000. Even schedule: $500 per paycheck; front-loaded schedule: up to $1,000 per paycheck. Contributions that exceed gross pay spill into later paychecks. Payroll taxes and plan deferral-percentage limits may require a slower schedule.

Paycheck schedule (front-loaded, before annual employer cap)

Scroll horizontally on small screens.

Paycheck schedule (front-loaded, before annual employer cap)
Paycheck	Employee	Employer match
1	$1,000	$167
2	$1,000	$167
3	$1,000	$167
4	$1,000	$167
5	$1,000	$167
6	$1,000	$167
7	$1,000	$167
8	$1,000	$167
9	$1,000	$167
10	$1,000	$167
11	$1,000	$167
12	$1,000	$167
13	$0	$0
14	$0	$0
15	$0	$0
16	$0	$0
17	$0	$0
18	$0	$0
19	$0	$0
20	$0	$0
21	$0	$0
22	$0	$0
23	$0	$0
24	$0	$0

2026 limits. One employer, equal eligible paychecks, regular employee contributions only. A true-up is a plan feature, not a universal entitlement. Confirm your plan document before changing payroll elections.

This is an educational estimate, not tax or financial advice. Figures reflect the law year shown and the inputs you provide. Consult a qualified professional before acting.

Sources

2026 retirement plan contribution and compensation limits — Internal Revenue Service
2026 regular employee limit of $24,500, $72,000 combined additions limit, and $360,000 compensation cap. Catch-up contributions are outside these tools.
Accessed October 25, 2026
401(k) deferrals and matching when compensation exceeds the annual limit — Internal Revenue Service
Matching must follow the plan formula and eligible compensation; this source's older dollar examples are not the 2026 limits.
Accessed October 25, 2026

How it’s calculated

Cap annual employee contributions at the smaller of eligible salary and the 2026 regular $24,500 limit.
Apply the first matching rate to the first percentage of each paycheck, then the second rate to the next, additional percentage of pay. Contributions above both tiers earn no further match.
Compare even deposits with deposits beginning on the first paycheck and targeting the chosen number of funding paychecks. A contribution cannot exceed gross paycheck pay; any remainder spills into later checks.
For a full annual true-up, calculate match on the year's total salary and contributions and subtract match already paid. Total regular employee plus employer additions cannot exceed the smaller of $72,000 and annual pay.

Worked employer-match example

Salary / employee savings: $100,000 / $12,000
Paychecks / funding paychecks: 24 / 12
Tier 1: 100% of first 3% of pay
Tier 2: 50% of next 2% of pay

Result

$4,000 evenly spread; $2,000 front-loaded without a true-up; $4,000 with a full true-up.

Full match is 3% + 50% × 2% = 4% of pay. Even deposits earn 4% of all $100,000. Funding half the checks earns 4% of only $50,000; a full annual true-up adds the missing $2,000.

What this calculator does not cover

No catch-up contributions, including ages 50+ and 60–63, or mandatory Roth catch-up rules. Contributions to other employers' plans are not deducted from the limit.
No vesting, eligibility waiting periods, bonuses, changing pay, discretionary contributions, nondiscrimination testing, or last-day employment requirements.
Gross-pay funding is a mathematical ceiling, not a payroll election recommendation; payroll withholding and plan deferral caps are not modeled.
Salary above $360,000 is rejected rather than guessing how your plan applies the compensation cap. Table entries are rounded estimates; totals use unrounded calculations.

Frequently asked

Does every 401(k) have a true-up?: No. Ask the plan administrator whether matching is calculated per paycheck or annually, whether there is a true-up, and what employment or eligibility conditions apply.
Does employer match use my $24,500 employee limit?: No. Employer contributions do not consume the regular elective-deferral limit, but they count toward the separate combined annual-additions limit.