401(k) Contribution Strategy: How Much to Contribute and When to Max It Out
A 401(k) is one of the most powerful wealth-building tools most employees have access to — but many people either under-contribute or don't know how to prioritize it against other financial goals. Here's a practical framework for 401(k) contributions at different income and life stages.
The Basics
A 401(k) is an employer-sponsored retirement account that lets you invest pre-tax dollars (traditional 401k) or after-tax dollars (Roth 401k) for retirement. Your contributions are automatically deducted from your paycheck.
2024 contribution limits:
- Employee contributions: $23,000
- Catch-up contributions (age 50+): additional $7,500 = $30,500 total
- Combined employer + employee: up to $69,000
The Priority Framework
Not everyone should max out their 401(k) as a first priority. Here's a sensible order:
Step 1: Contribute Enough to Get the Full Employer Match
This is non-negotiable. If your employer matches 50% of contributions up to 6% of salary, contributing at least 6% gives you a free 3% of salary. That's an instant 50% return on that portion of your contribution — nothing else in finance comes close.
Missing the employer match is leaving free money behind. Get the full match first, before any other financial priority except an emergency fund.
Step 2: Build a Small Emergency Fund ($1,000-$2,000)
Before investing more, ensure you have a small emergency buffer. Without it, a car repair or medical bill becomes credit card debt.
Step 3: Pay Off High-Interest Debt
Credit card debt at 20-28% APR should be eliminated before investing beyond the employer match. No investment reliably returns 20-28%.
Student loans, car loans, and mortgages at 4-7% are a closer call — reasonable people disagree. Most advice says contribute to retirement accounts while carrying moderate-rate debt.
Step 4: Max Out an HSA (If Eligible)
Health Savings Accounts are triple tax-advantaged: contributions are pre-tax, growth is tax-free, and withdrawals for medical expenses are tax-free. After 65, withdrawals for any reason are taxed like a traditional IRA. This is the most tax-efficient savings vehicle available.
2024 limits: $4,150 individual / $8,300 family.
Step 5: Max Out a Roth IRA
Roth IRA contributions grow tax-free and can be withdrawn tax-free in retirement. The Roth IRA offers more flexibility than a 401(k) — you can withdraw your contributions (not earnings) at any time without penalty.
2024 limit: $7,000 ($8,000 if 50+). Income limits apply.
Step 6: Max Out the 401(k)
After steps 1-5, put as much as possible into your 401(k). The tax reduction is significant — contributing the max $23,000 in a 22% tax bracket reduces your tax bill by $5,060 that year.
Step 7: Taxable Investment Accounts
Once you've maxed tax-advantaged accounts, invest in a standard brokerage account.
Traditional vs. Roth 401(k)
Many employers now offer both options. The choice depends on whether your taxes are higher now or in retirement.
Traditional 401(k):
- Contributions are pre-tax (reduce current taxable income)
- Withdrawals in retirement are taxed as ordinary income
- Better if you're in a high tax bracket now and expect a lower bracket in retirement
Roth 401(k):
- Contributions are after-tax (no immediate tax benefit)
- Withdrawals in retirement are tax-free
- Better if you're in a low bracket now and expect similar or higher in retirement
- No required minimum distributions (unlike Traditional)
- Especially powerful for young people early in their careers with lower incomes
The general guidance: Roth in lower-income years, traditional in higher-income years. When unsure, many people split contributions between the two.
How the Math Works Over Time
The power of the 401(k) is compound growth on tax-deferred money.
Investing $500/month ($6,000/year) at 8% average annual return:
- After 10 years: ~$93,000
- After 20 years: ~$297,000
- After 30 years: ~$754,000
At the 401(k) maximum ($23,000/year at 8%):
- After 10 years: ~$357,000
- After 20 years: ~$1.14 million
- After 30 years: ~$2.89 million
Starting early makes an enormous difference. $6,000/year from age 25 to 35 (10 years, $60,000 total) grows to the same amount as $6,000/year from age 35 to 65 (30 years, $180,000 total) — because the early money has 40 years to compound.
What to Invest In
Most 401(k) plans offer a limited menu of mutual funds. Key principles:
Use index funds over actively managed funds: Index funds typically charge 0.03-0.15% in fees annually. Actively managed funds charge 0.5-1.5%. Over 30 years on a large portfolio, this fee difference costs hundreds of thousands of dollars.
Diversify across asset classes: Target-date funds (e.g., "Target Date 2055 Fund") automatically balance stocks and bonds based on your planned retirement year. They're an excellent, hands-off option — hold mostly stocks when you're young, shift to bonds as you approach retirement.
Avoid company stock: Holding more than 5-10% of your retirement savings in your employer's stock concentrates risk — if your employer has problems, you could lose both your job and your retirement savings simultaneously.
Don't try to time the market: Contribute every paycheck regardless of market conditions. Dollar-cost averaging over a 30-year career smooths out volatility and historically produces strong returns.
What to Do When Changing Jobs
Your 401(k) balance is yours when you leave. Options:
- Roll over to new employer's 401(k): Simplest if the new plan has good funds
- Roll over to a traditional IRA: More investment options, your choice of brokerage
- Leave it with the old employer: Often fine but creates complexity
- Cash it out: Almost never the right choice — triggers income taxes + 10% penalty if under 59½
Always roll over, don't cash out.
The 401(k) at Age 50+: Catch-Up Contributions
If you're behind on retirement savings, age 50+ catch-up provisions let you contribute an extra $7,500 to your 401(k) (beyond the standard $23,000 limit). Max out these catch-up contributions if you're able — the tax benefits and compound growth in the final years are substantial.
401(k) Mistakes to Avoid
Not enrolling: Many employers auto-enroll employees, but some require manual enrollment. Don't miss years of tax-advantaged growth by forgetting to sign up.
Stopping contributions when in financial difficulty: If times are tight, temporarily reducing (not eliminating) contributions is better than stopping entirely. The tax benefit and employer match are too valuable to give up completely.
Not rebalancing: Most people don't need to rebalance actively — a target-date fund handles it automatically. But if you're in individual funds, review your allocation annually.
Ignoring fees: A fund with 0.03% expense ratio and a fund with 1.0% may look the same but aren't. Check what you're paying.
Borrowing from your 401(k): 401(k) loans cost you the growth on the borrowed amount. In emergencies, it's better than high-interest debt — but it should be a last resort.
The 401(k) is your single best tool for building wealth in most employment situations. Get the match first, then maximize contributions as your income allows.