First it's important to get that emergency fund up to a level that you are comfortable with. Depending on the nature of your work and your personal situation (family, house, etc) anything between 2 and 6 months of expenses sounds good. And once that is done then start saving for retirement. Doesn't need to be much, it all adds up in the long run. While it's never too late to start, I'd much rather start soon with a small amount and adjust the amount you save depending on what's going on in your life at the moment.