Catch up contributions 2026 rise to $8,000 for savers age 50 and over in a 401(k), 403(b), governmental 457(b), or the federal Thrift Savings Plan, according to IRS Notice 2025-67 (released Nov. 13, 2025). Savers who reach age 60, 61, 62, or 63 during 2026 may use a larger “super” catch-up of $11,250, and a new SECURE 2.0 rule requires higher earners to make catch-up contributions on a Roth basis starting in 2026.
For 2026, the standard age-50 catch-up contribution in a 401(k), 403(b), 457(b), or TSP is $8,000 (up from $7,500 in 2025), and the age 60-63 super catch-up is $11,250 (unchanged). The IRA catch-up rose to $1,100. A new SECURE 2.0 rule requires catch-ups to be Roth for those with over $150,000 in prior-year FICA wages. (Source: IRS Notice 2025-67.)
What are catch up contributions 2026 and who qualifies?
Catch-up contributions are additional retirement plan deposits allowed above the standard annual limit for people who reach age 50 or older during the calendar year. For 2026, the extra amount stacks on top of the base elective deferral limit, and eligibility is set by the age you attain in the year rather than your exact birthday, per IRS Notice 2025-67 (Nov. 13, 2025).
Talk With Craig Wear's Team
Craig has helped IRA millionaires save over $1 million each in unnecessary taxes. Find out if a Roth conversion strategy fits your retirement, with no sales pressure and no product pitch.
Catch-up contributions are additional retirement plan deposits allowed above the standard annual limit for people who are age 50 or older. For 2026, eligibility begins if you attain age 50 by the end of the calendar year, and the extra amount stacks on top of the base elective deferral limit (Source: IRS Notice 2025-67, Nov. 13, 2025).
These rules were reshaped by the SECURE 2.0 Act of 2022. Section 109 created a higher catch-up band for certain older savers, effective for tax years beginning after Dec. 31, 2024, and section 603 added a Roth requirement for higher earners. The Roth requirement carried transition relief and applies for the 2026 tax year (Source: SECURE 2.0 Act sec. 109 and sec. 603; IRC 414(v)(2)(E)(i); IRS newsroom, “Treasury, IRS issue final regulations on new Roth catch-up rule”).
The catch-up applies to elective deferrals you make from your own pay. Eligibility is based on age in the calendar year, not on your birthday date, so someone turning 50 in December 2026 may contribute the full catch-up amount for the whole year (Source: IRS “Retirement topics – Catch-up contributions”).
2026 catch-up contribution limits at a glance
For 2026, the base 401(k), 403(b), 457(b), and TSP elective deferral limit is $24,500, up from $23,500 in 2025. Adding the $8,000 age-50 catch-up brings the total to $32,500. Savers ages 60 to 63 who use the $11,250 super catch-up may reach $35,750 in total elective deferrals, per IRS Notice 2025-67.
For 2026, the base 401(k)/403(b)/457(b)/TSP elective deferral limit is $24,500, up from $23,500 in 2025. Adding the $8,000 age-50 catch-up brings the total to $32,500; savers age 60-63 who use the $11,250 super catch-up can reach $35,750 (Source: IRS Notice 2025-67).
| Limit (2026) | 2025 | 2026 | Change |
|---|---|---|---|
| 401(k)/403(b)/457(b)/TSP base deferral | $23,500 | $24,500 | +$1,000 |
| Age-50 catch-up (employer plans) | $7,500 | $8,000 | +$500 |
| Ages 60-63 super catch-up | $11,250 | $11,250 | Unchanged |
| Total, age 50-59 and 64+ | $31,000 | $32,500 | +$1,500 |
| Total, ages 60-63 | $34,750 | $35,750 | +$1,000 |
| IRA base limit | $7,000 | $7,500 | +$500 |
| IRA age-50 catch-up | $1,000 | $1,100 | +$100 |
| IRA total, age 50+ | $8,000 | $8,600 | +$600 |
| SIMPLE base deferral | $16,500 | $17,000 | +$500 |
| SIMPLE catch-up (age 50) | $3,500 | $4,000 | +$500 |
| SIMPLE super catch-up (60-63) | $5,250 | $5,250 | Unchanged |
Some SIMPLE plans qualify for a higher base deferral of $18,100 for 2026 under IRC 408(p)(2)(E)(i), depending on plan type and employer size (Source: IRS Notice 2025-67, p. 2). For the full annual reference across all plan types, see our 2026 retirement contribution limits page.
The age 60-63 super catch-up: how the enhanced amount works
The super catch-up lets savers who reach age 60, 61, 62, or 63 during 2026 contribute $11,250 in an employer plan instead of the standard $8,000 age-50 catch-up. It replaces the age-50 amount rather than adding to it, turns off at age 64, and is offered at the employer’s option, per IRS Notice 2025-67 and IRC 414(v)(2)(E)(i).
The super catch-up lets savers who reach age 60, 61, 62, or 63 during 2026 contribute $11,250 instead of the standard $8,000 age-50 catch-up in an employer plan. This figure is unchanged from 2025 because it was not indexed upward this year (Source: IRS Notice 2025-67, pp. 1-2; IRC 414(v)(2)(E)(i)).
The larger amount replaces the age-50 catch-up for that age band; it is not added on top of it. In 2026, a saver in this window could contribute $24,500 base plus $11,250, for a $35,750 total elective deferral (Source: IRS Notice 2025-67).
The super catch-up turns off at age 64. Once you attain age 64 or older in a given year, you revert to the standard age-50 catch-up of $8,000 (Source: IRC 414(v)(2)(E)(i); SECURE 2.0 Act sec. 109).
This band is optional and plan-dependent. Employers are not required to offer the enhanced catch-up, so a plan may allow only the standard $8,000 even for eligible 60-to-63-year-olds (Source: IRC 414(v)(2)(E)(i); SECURE 2.0 Act sec. 109). Confirm your plan’s provisions before assuming the higher figure is available.
The IRA catch-up increased to $1,100 for 2026
For 2026, the IRA base contribution limit is $7,500, up from $7,000, and the IRA age-50 catch-up rose to $1,100, up from $1,000, for a combined $8,600 for eligible savers. This is the first change in the IRA catch-up since indexing began under SECURE 2.0 section 108, per IRS Notice 2025-67.
For 2026, the IRA base contribution limit is $7,500 (up from $7,000), and the IRA age-50 catch-up rose to $1,100 (up from $1,000), for a combined $8,600 for eligible savers. This is the first increase in the IRA catch-up since cost-of-living indexing began (Source: IRS Notice 2025-67, p. 4).
The IRA catch-up sat at a flat $1,000 for years. SECURE 2.0 sec. 108 began indexing it for cost of living after 2023, and the cumulative adjustment first crossed the $100 rounding threshold to reach $1,100 for 2026 (Source: IRS Notice 2025-67, p. 4).
IRA contributions remain subject to income phase-out ranges. The table below shows the 2026 ranges that determine traditional IRA deductibility and Roth IRA eligibility (Source: IRS Notice 2025-67, pp. 4-5).
| 2026 phase-out range | Filing status | Range |
|---|---|---|
| Traditional IRA deduction (active participant) | Single / HoH | $81,000 – $91,000 |
| Traditional IRA deduction (active participant) | Married filing jointly | $129,000 – $149,000 |
| Traditional IRA deduction (spousal, non-active) | MFJ | $242,000 – $252,000 |
| Roth IRA contribution | Single / HoH | $153,000 – $168,000 |
| Roth IRA contribution | Married filing jointly | $242,000 – $252,000 |
| Roth IRA contribution | Married filing separately | $0 – $10,000 |
The new mandatory Roth catch-up rule for high earners
Starting in 2026, participants whose prior-year FICA wages from the plan sponsor exceeded $150,000 must make any catch-up contributions on a designated Roth basis under SECURE 2.0 section 603. This changes the tax treatment, not the dollar amount, and applies to 401(k), 403(b), and governmental 457(b) plans offering both Roth and catch-up features, per IRS Notice 2025-67 and IRC 414(v)(7).
Starting in 2026, participants whose prior-year FICA wages from the plan sponsor exceeded $150,000 must make any catch-up contributions on a designated Roth (after-tax) basis under SECURE 2.0 Act sec. 603. The rule applies to 401(k), 403(b), and governmental 457(b) plans that offer both Roth and catch-up features (Source: IRS Notice 2025-67, p. 2; IRC 414(v)(7)).
This changes the tax treatment of the catch-up, not the dollar amount. An affected saver may still contribute the full $8,000 or $11,250, but those dollars go in after tax rather than pre-tax (Source: IRC 414(v)(7)). For some savers, added Roth balances may interact with strategies such as a Roth conversion plan; the two are separate mechanisms.
The mandate does not apply to SIMPLE IRAs or SEP plans, which are excluded under IRC 414(v)(7). It also has no effect on savers below the wage threshold, who may continue to choose pre-tax or Roth catch-ups where the plan allows both (Source: IRS Notice 2025-67).
The $150,000 test uses FICA wages, not MAGI
The $150,000 threshold is measured by prior-year (2025) Social Security (FICA) wages from the specific employer sponsoring the plan, reported in Box 3 of Form W-2. It is not based on modified adjusted gross income or total household income, and because it is applied per employer, wages from different employers are counted separately (Source: IRC 3121(a); IRC 414(v)(7)).
The $150,000 threshold is based on your prior-year (2025) Social Security (FICA) wages from the specific employer sponsoring the plan, reported in Box 3 of Form W-2, not on modified adjusted gross income or total household income (Source: IRC 3121(a); IRS newsroom).
Because the test is per employer, edge cases matter. Someone who changed jobs during 2025 or holds two jobs may have FICA wages from each employer counted separately, so a saver over $150,000 in total pay could still fall under the threshold at an individual plan (Source: IRC 414(v)(7); IRS newsroom). This is a factual reading of the statute, and plan administrators apply it based on the wages they report.
The look-back is one year. Eligibility for Roth-only catch-up treatment in 2026 depends on 2025 wages, so your current-year pay does not control the requirement (Source: IRC 414(v)(7)).
Reconciling the $145,000 and $150,000 figures
SECURE 2.0 set a statutory base wage figure of $145,000, a 2024 dollar amount that indexes annually. After cost-of-living adjustment, the threshold used to determine catch-up treatment for 2026 is $150,000, measured against 2025 wages. Sources citing $145,000 are quoting the un-indexed base, while $150,000 is the applicable 2026 figure (Source: IRS Notice 2025-67, p. 2; SECURE 2.0 Act sec. 603).
SECURE 2.0 set a statutory base wage figure of $145,000 (a 2024 dollar amount) that indexes annually. After cost-of-living adjustment, the threshold used to determine catch-up treatment for 2026 is $150,000, based on 2025 wages (Source: IRS Notice 2025-67, p. 2).
Sources that cite $145,000 are quoting the un-indexed statutory base, while $150,000 is the applicable 2026 figure. Both numbers are correct in context, which is why they appear side by side in different write-ups (Source: IRS Notice 2025-67; SECURE 2.0 Act sec. 603).
If your plan has no Roth option
Under IRC 414(v)(7), if an employer plan does not offer a designated Roth feature, a high earner over the $150,000 wage threshold generally cannot make catch-up contributions at all, because the required Roth treatment is unavailable. Savers below the threshold are unaffected. The factors below describe how the rule operates in that situation (Source: IRC 414(v)(7)).
Under IRC 414(v)(7), if an employer plan does not offer a designated Roth feature, a high earner over the $150,000 wage threshold generally cannot make catch-up contributions at all, because the required Roth treatment is unavailable. Below-threshold savers are unaffected (Source: IRC 414(v)(7); IRS newsroom).
The points below describe factors that determine how the rule applies in a plan without a Roth feature. They are neutral descriptions of the mechanics, not recommendations, and individual circumstances vary.
- Wage measurement: whether 2025 FICA wages from the plan sponsor (Form W-2, Box 3) were above or below the $150,000 threshold determines whether the Roth requirement applies at all.
- Plan features: whether the plan offers a designated Roth option and permits catch-up contributions for 2026 determines whether an affected saver has an available path to contribute.
- Roth availability: where a plan offers Roth, an affected saver’s catch-up amounts are made on a Roth basis by operation of the rule rather than by election.
- Plan changes: some plans may add a Roth feature over time; a plan administrator can state whether that is planned.
- Outside accounts: separate from the plan, an IRA carries its own annual limits and eligibility rules, described in the IRA section above and in IRS Publication 590-A.
- Tax impact: newly required Roth dollars are made after tax; how that affects a given year is a matter to review with a qualified tax professional.
Effective date and transition relief
The Roth catch-up requirement under section 603 technically applied to tax years after Dec. 31, 2023, but IRS Notice 2023-62 granted a two-year administrative transition period that ended Dec. 31, 2025. The requirement becomes enforceable for tax years beginning after that date, so it applies in 2026, per IRS Notice 2023-62 and the September 2025 final regulations.
The statutory Roth catch-up requirement under sec. 603 technically applied to tax years after Dec. 31, 2023, but IRS Notice 2023-62 granted a two-year administrative transition period. The requirement becomes enforceable for tax years beginning after Dec. 31, 2025, meaning it applies in 2026 (Source: IRS Notice 2023-62; IRS newsroom).
Treasury and the IRS issued final regulations in September 2025 that generally apply to contributions in tax years beginning after Dec. 31, 2026 (2027), but they did not extend the transition period, which ended Dec. 31, 2025. In practice, the statutory requirement applies in 2026 while the detailed regulatory framework carries a 2027 general applicability date with good-faith compliance in between (Source: IRS newsroom, “Treasury, IRS issue final regulations on new Roth catch-up rule”; Federal Register, “Catch-Up Contributions,” Sept. 16, 2025; Internal Revenue Bulletin 2025-40).
Contribution deadlines for 2026
Workplace catch-up deferrals for 2026 must generally be withheld from pay by Dec. 31, 2026, because elective deferrals come out of the calendar-year paycheck. IRA contributions for 2026, including the catch-up, may generally be made up to the federal tax-filing deadline in April 2027, per IRS “Retirement topics – Catch-up contributions” and IRS Publication 590-A.
Workplace catch-up deferrals for 2026 must generally be withheld from pay by Dec. 31, 2026, because elective deferrals come out of the calendar-year paycheck. IRA contributions for 2026, including the catch-up, may be made up to the federal tax-filing deadline in April 2027 (Source: IRS “Retirement topics – Catch-up contributions”; IRS Publication 590-A).
| Account type | 2026 catch-up deadline |
|---|---|
| 401(k)/403(b)/457(b)/TSP | Dec. 31, 2026 (via payroll deferral) |
| Traditional and Roth IRA | Tax-filing deadline, on or about April 15, 2027 |
Catch-up timing can interact with other year-end figures for retirees managing taxable income, including required minimum distributions, Medicare IRMAA brackets, and the net investment income tax. Any interaction depends on individual circumstances.
Work with Q3 Advisors
Q3 Advisors is a registered investment adviser focused on retirement tax planning. This article is educational and is not advice; for guidance on your own circumstances, consult a qualified tax or financial professional.
Frequently asked questions
How much can I contribute to my 401(k) in 2026?
The base 401(k) elective deferral limit for 2026 is $24,500, up from $23,500 in 2025. Savers age 50 and older may add an $8,000 catch-up for a $32,500 total, and those ages 60-63 may add $11,250 for a $35,750 total where the plan allows it (Source: IRS Notice 2025-67, Nov. 13, 2025).
What is the catch-up contribution limit for 2026?
For 2026, the age-50 catch-up in a 401(k), 403(b), 457(b), or TSP is $8,000, up from $7,500 in 2025. The IRA catch-up is $1,100, up from $1,000. SIMPLE plan catch-up is $4,000. The enhanced age 60-63 catch-up is $11,250 in employer plans (Source: IRS Notice 2025-67).
Who is eligible for catch-up contributions?
Anyone who attains age 50 by the end of the calendar year is eligible to make catch-up contributions, subject to plan terms. Eligibility is based on age in the year, not the birthday date, so someone turning 50 in December 2026 may contribute the full catch-up for that year (Source: IRS “Retirement topics – Catch-up contributions”).
What is the super catch-up contribution for ages 60 to 63?
The super catch-up for savers who reach age 60, 61, 62, or 63 during 2026 is $11,250 in a 401(k), 403(b), 457(b), or TSP, unchanged from 2025. It replaces the standard $8,000 age-50 catch-up for that band and turns off at age 64 (Source: IRS Notice 2025-67, pp. 1-2; IRC 414(v)(2)(E)(i)).
Do catch-up contributions have to be Roth in 2026?
Only for higher earners. Starting in 2026, participants whose prior-year FICA wages from the plan sponsor exceeded $150,000 must make catch-up contributions on a designated Roth basis under SECURE 2.0 sec. 603. Savers below that threshold may still choose pre-tax or Roth where the plan allows (Source: IRS Notice 2025-67; IRC 414(v)(7)).
What income level triggers the Roth catch-up rule?
The trigger is more than $150,000 in prior-year (2025) FICA/Social Security wages from the employer sponsoring the plan, reported in Box 3 of Form W-2. It is not based on modified adjusted gross income or household income, and it is measured per employer (Source: IRS Notice 2025-67, p. 2; IRC 3121(a)).
What happens if my 401(k) plan doesn’t offer a Roth option?
If the plan has no designated Roth feature, a high earner over the $150,000 wage threshold generally cannot make catch-up contributions at all, because the required Roth treatment is unavailable. Savers below the threshold are unaffected, and a plan administrator can state whether a Roth feature is planned (Source: IRC 414(v)(7)).
Is the age 60-63 catch-up mandatory for employers?
No. The enhanced age 60-63 catch-up is optional and plan-dependent, so employers may choose whether to offer it. A plan may permit only the standard $8,000 age-50 catch-up even for eligible savers ages 60 to 63 (Source: IRC 414(v)(2)(E)(i); SECURE 2.0 Act sec. 109; IRS Notice 2025-67).
Sources
IRS Notice 2025-67, “2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living” (Nov. 13, 2025), https://www.irs.gov/pub/irs-drop/n-25-67.pdf. IRS newsroom, “401(k) limit increases to $24,500 for 2026; IRA limit increases to $7,500,” https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500. IRS newsroom, “Treasury, IRS issue final regulations on new Roth catch-up rule,” https://www.irs.gov/newsroom/treasury-irs-issue-final-regulations-on-new-roth-catch-up-rule-other-secure-2point0-act-provisions. Federal Register, “Catch-Up Contributions” (final regulations, Sept. 16, 2025), https://www.federalregister.gov/documents/2025/09/16/2025-17865/catch-up-contributions. IRS Notice 2023-62, https://www.irs.gov/pub/irs-drop/n-23-62.pdf. Internal Revenue Bulletin 2025-40, https://www.irs.gov/irb/2025-40_IRB. Thrift Savings Plan Bulletin 24-2, “Higher Catch-Up Limit to Apply at Age 60, 61, 62, and 63” (SECURE 2.0 sec. 109), https://www.tsp.gov/bulletins/24-2/. SECURE 2.0 Act of 2022, sec. 108, 109, 603; IRC 414(v)(2)(E)(i), 414(v)(7), 3121(a), 408(p)(2)(E)(i). IRS “Retirement topics – Catch-up contributions.” IRS Publication 590-A. Related figures: our 2026 retirement contribution limits reference.
