2025 401k Max Contribution Employer Match. Although mary earned $360,000, your plan can only use up to $280,000 of her compensation when applying the matching. For example, say you maxed out 401 (k) contributions in 2025 and your employer matched, that would only bring you to $46,000.

Employer matching contributions do not count toward the $23,000 401 (k) contribution limit in 2025. The irs imposes a limit on the amount of income on which your employer can offer a contribution match.