Catch-Up Contributions: What You Need to Know for 2025 and 2026
For individuals age 50 and older, catch up contributions provide an opportunity to increase retirement savings beyond standard limits. Changes introduced under the SECURE 2.0 Act, including new Roth requirements taking effect in 2026, make it especially important to understand how these rules apply to your situation.
Key Takeaways
- Catch-up contributions let investors age 50 and older save beyond standard IRS limits, providing an effective way to increase retirement savings.
- Beginning in 2026, high-income earners (over $150,000 in prior-year FICA wages) must make catch-up contributions on a Roth (after-tax) basis in employer-sponsored plans.
- Contribution limits have increased for 2026 across 401(k), IRA, and SIMPLE IRA accounts, creating additional savings opportunities
What Are Catch-Up Contributions?
Catch-up contributions are additional amounts that individuals age 50 or older can contribute to certain retirement accounts beyond the standard annual limits set by the IRS.
These extra contributions allow individuals to increase their retirement savings as they approach retirement age, particularly if they started saving later or want to strengthen their financial position before leaving the workforce.
Catch-up contributions are available for several types of retirement accounts, including 401(k), 403(b), and 457(b) plans, as well as traditional and Roth IRAs and SIMPLE IRAs.
The “Super Catch-Up” for Ages 60–63
The SECURE 2.0 Act introduced an enhanced catch-up contribution for individuals ages 60 through 63. Often called the “super catch-up,” this provision allows eligible participants to contribute more than the standard catch-up limit during those years, subject to their plan’s rules.
Beginning at age 64, the catch-up contribution limit reverts to the standard amount available to participants age 50 and older.
Catch-Up Contribution Limits for 2025 and 2026
401(k), 403(b), and 457(b) Plans
2025 Limits
| Category | Standard Limit | Catch-Up Limit | Total Limit |
| Under 50 | $23,500 | N/A | $23,500 |
| Age 50–59, 64+ | $23,500 | $7,500 | $31,000 |
| Age 60–63 | $23,500 | $11,250 | $34,750 |
2026 Limits
| Category | Standard Limit | Catch-Up Limit | Total Limit |
| Under 50 | $24,500 | N/A | $24,500 |
| Age 50–59, 64+ | $24,500 | $8,000 | $32,500 |
| Age 60–63 | $24,500 | $11,250 | $35,750 |
Traditional and Roth IRAs
2025 Limits
| Category | Standard Limit | Catch-Up Limit | Total Limit |
| Under 50 | $7,000 | N/A | $7,000 |
| Age 50+ | $7,000 | $1,000 | $8,000 |
2026 Limits
| Category | Standard Limit | Catch-Up Limit | Total Limit |
| Under 50 | $7,500 | N/A | $7,500 |
| Age 50+ | $7,500 | $1,100 | $8,600 |
SIMPLE IRAs
2025 Limits
| Age Group | Standard Limit | Catch-Up Amount | Total You Can Save |
| Under 50 | $16,500 | N/A | $16,500 |
| Age 50–59, 64+ | $16,500 | $3,500 | $20,000 |
| Age 60–63 | $16,500 | $5,250 | $21,750 |
2026 Limits
| Category | Standard Limit | Catch-Up Limit | Total Limit |
| Under 50 | $17,000 | N/A | $17,000 |
| Age 50–59, 64+ | $17,000 | $4,000 | $21,000 |
| Age 60–63 | $17,000 | $5,250 | $22,250 |
Note: SECURE 2.0 allows higher SIMPLE IRA contribution limits for employees of certain small employers, generally those with 25 or fewer employees. Eligible plans may offer increased limits, with the standard contribution limit rising to about $17,600 in 2025 and $18,100 in 2026 and adjusted catch-up contributions based on age.
The SECURE 2.0 Roth Catch-Up Requirement
Beginning in 2026, a new rule under the SECURE 2.0 Act changes how some workers age 50 and older must make catch-up contributions to employer-sponsored retirement plans.
If your prior-year wages exceeded $150,000 in FICA wages (generally reported in Box 3 of Form W-2), any catch-up contributions you make in 2026 to a 401(k), 403(b), or governmental 457(b) plan must be made on a Roth (after-tax) basis. Regular contributions may still be made on either a pre-tax or Roth basis, but the catch-up portion must be Roth.
Workers whose prior-year FICA wages were $150,000 or less are not affected by this requirement and may continue making catch-up contributions on either a pre-tax or Roth basis.
This rule applies only to employer-sponsored retirement plans. IRAs are not subject to the Roth catch-up requirement.
What If Your Employer Does Not Offer a Roth 401(k)?
If your employer’s retirement plan does not include a Roth option, you may still have other ways to make Roth contributions.
Roth IRA contributions.
If your income falls within IRS eligibility limits, you may contribute directly to a Roth IRA. For 2026, individuals age 50 and older can contribute up to $8,600, including the catch-up amount. Although the contribution limit is lower than a 401(k), a Roth IRA can still provide tax-free growth and withdrawals in retirement.
Backdoor Roth conversions.
If your income is too high to contribute directly to a Roth IRA, some individuals consider a “backdoor” Roth strategy. This involves making an after-tax contribution to a traditional IRA and then converting those funds to a Roth IRA. The conversion may be partially taxable, particularly if you hold other traditional IRA balances funded with pre-tax contributions due to IRS pro-rata rules. Because this strategy can involve complex tax considerations, it should be evaluated carefully before proceeding.
Steps to Take Now
With the 2026 changes approaching, consider the following actions:
- Review your 2025 W-2. When you receive your Form W-2 in early 2026, check Box 3 to see whether your FICA wages exceeded $150,000. This determines whether the Roth catch-up requirement applies to you.
- Confirm your plan’s Roth option. Contact your plan administrator to determine whether your employer-sponsored plan offers a Roth account. If not, ask whether one will be added.
- Maximize your contributions. Make sure you are contributing enough to take full advantage of the applicable limits. Individuals ages 60 to 63 should note the higher super catch-up amount available during those years.
- Evaluate your Roth strategy. Even if the mandatory rule does not apply, voluntary Roth contributions may provide tax diversification in retirement. Consider how Roth contributions fit your overall tax situation.
- Seek professional guidance if needed. Because the rules can interact with other aspects of your financial situation, consulting a tax or financial professional may be helpful.
The Bottom Line
Catch-up contributions allow individuals age 50 and older to save beyond standard retirement plan limits, providing an opportunity to strengthen retirement savings in the years leading up to retirement. With higher contribution limits and new Roth requirements taking effect in 2026, understanding how these changes apply to your situation is important.
Reviewing your eligibility, contribution strategy, and available plan options can help ensure you are prepared to take advantage of the rules while avoiding unintended tax consequences.
