Solo 401(k) maximum for an S corporation owner paid a W-2 salary: 25% of pay plus deferral
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 30 Oct 2026.An S corporation owner contributes to a solo 401(k) from W-2 salary, not from company profit. The corporation can add up to 25% of your W-2 pay, and you defer up to $24,500 of it in 2026, all within the $72,000 limit and your pay itself. Catch-up contributions go on top. Enter your box 5 wages to see how much salary it takes to reach the maximum.
Rates and rules read from the sources listed on this page (the earliest on 30 Oct 2026); they may have changed since.
"W-2 salary from my corporation" is already selected under "How you are paid".
Enter "W-2 wages, box 5 (includes your deferrals)" from your own payroll.
Enter your age on December 31 and any "Deferrals already made at another job".
Read "Employer: 25% of W-2 pay" and "Total you can contribute", then open "How it is worked out".
A solo 401(k), also called an individual or one-participant 401(k), covers a business owner with no employees other than a spouse. You contribute twice: once as the employee, through elective deferrals, and once as the employer, through a profit-sharing contribution. This calculator works out the most you can put in for 2026 or 2025.
The limits, from IRS Notice 2025-67. For 2026, elective deferrals are capped at $24,500 ($23,500 for 2025). Deferrals and the employer share together are capped at $72,000 ($70,000 for 2025) and at 100% of your compensation, with pay above $360,000 ($350,000) ignored. Catch-up contributions sit on top: $8,000 at 50 or over ($7,500 for 2025), or $11,250 if you turn 60, 61, 62 or 63 during the year.
Paid a W-2 salary. An S or C corporation owner contributes from salary: the company adds up to 25% of W-2 pay. Profit passed through on a K-1 does not count.
The rest of the article, and all 6 questions about Solo 401(k) Contribution Calculator, are on the Solo 401(k) Contribution Calculator page.
For 2026 the combined limit on elective deferrals and employer contributions is $72,000, and deferrals alone are capped at $24,500, according to IRS Notice 2025-67. Catch-up contributions are added on top: $8,000 at age 50 or over, or $11,250 for anyone turning 60, 61, 62 or 63 during 2026.
A sole proprietor's employer share is 20% of net earnings from self-employment, which is net profit less the deduction for half of self-employment tax. The 20% comes from the Publication 560 rate table: a 25% plan rate divided by 1.25. The calculator shows every worksheet step.
Yes, but the $24,500 elective deferral limit for 2026 is per person across all 401(k) and 403(b) plans. Deferrals made at your job reduce what you can defer to the solo plan. The employer share from your own business is separate, subject to its own limits.
An S corporation owner contributes from W-2 salary only. The company can contribute up to 25% of that salary, and the owner defers up to the annual limit, all within the $72,000 total for 2026 and 100% of pay. Distributions of profit on the K-1 do not count as compensation.
Rates and rules change; check the source before you rely on a figure.
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