The $19,000 (for 2019) section 402(g) elective deferral limit is per individual per year, regardless of how many 401(k) or similar accounts subject to this limit that the individual participates in through multiple employers. Ignoring any catch-up contribution for those age 50 or over, this means that you can defer no more than $19,000 for 2019 to your 401(k) accounts and your spouse can defer no more than $19,000 for 2019 to your spouse's 401(k) accounts. Any one employer is required to enforce the $19,000 limit, otherwise the employer risks disqualification of the plan.
