2026 catch-up contribution changes: the new 'super catch-up' and mandatory Roth rules
Two SECURE 2.0 Act provisions took effect in 2026: a bigger catch-up limit for savers 60 to 63, and a mandatory Roth requirement for high earners. Here's who's affected and what to do about it.
Two catch-up contribution rules from the SECURE 2.0 Act took effect in 2026, and both change how retirement plan catch-up contributions work depending on your age and income: separately from each other, so you may be affected by one, both, or neither.
The 'super catch-up' for ages 60–63
Savers who are age 60, 61, 62, or 63 at any point during the year can now make a larger catch-up contribution to a 401(k) or similar workplace plan than younger savers get: up to $11,250 for 2026, on top of the regular annual deferral limit. Once you turn 64, you drop back to the standard catch-up amount available to everyone 50 and older.
The new mandatory Roth catch-up for high earners
Separately, if you earned more than $150,000 in FICA wages from your employer in the prior calendar year, any catch-up contributions you make in 2026 must go into a Roth (after-tax) account rather than a traditional pre-tax one. This applies regardless of which age-based catch-up limit you qualify for. It doesn't affect your regular, non-catch-up contributions: just the catch-up portion.
Why the Roth mandate matters even if you're not near the threshold
The $150,000 test is based on your prior year's wages from that specific employer, indexed for inflation going forward, so it's worth checking each year rather than assuming your status is fixed. It also only looks at FICA wages (self-employment income is calculated differently), so business owners and high earners with irregular compensation should confirm with their plan administrator or a tax professional how the rule applies to them specifically.
What to actually do about it
If either rule applies to you, check with your plan administrator that your 401(k) or 403(b) is set up to handle Roth catch-up contributions. Some smaller plans were still updating payroll systems to support this. Being pushed into Roth catch-up contributions means paying tax on that money now instead of at withdrawal, which changes the math on how much to defer elsewhere and whether a Roth conversion elsewhere in your plan still makes sense this year.
Frequently asked questions
How much can I contribute as a catch-up if I'm 60 to 63 in 2026?+
Up to $11,250 in catch-up contributions for 2026, on top of the standard employee deferral limit, a higher amount than the catch-up available to other savers age 50 and up. This 'super catch-up' only applies during the calendar years you are age 60, 61, 62, or 63; it reverts to the standard catch-up limit at 64.
Who has to make Roth catch-up contributions in 2026?+
Anyone who earned more than $150,000 in FICA wages from their employer in the prior year must make any 2026 catch-up contributions as Roth (after-tax), not pre-tax. The threshold is based on wages from that specific employer, not household or total income, and is indexed for inflation in future years.
What if my employer's 401(k) plan doesn't offer a Roth option?+
If a plan has no Roth provision, high earners subject to the mandatory Roth rule generally cannot make catch-up contributions at all until the plan adds one: check directly with your plan administrator, since implementation varied by plan going into 2026.
Put this into practice
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