The SECURE 2.0 Act, signed into law in December 2022, has been rolling out changes to retirement accounts in waves. In 2026, two of the biggest provisions finally kick in: mandatory Roth catch-up contributions for high earners, and a new round of contribution limit increases across the board. Here’s what’s changed and what it means if you’re saving through a 401(k) or IRA.
2026 401(k), 403(b), and IRA Contribution Limits
The IRS announced the following limits for 2026, per IR-2025-111:
401(k), 403(b), 457, and TSP plans:
- Standard employee contribution limit: $24,500 (up from $23,500 in 2025)
- Catch-up for age 50+: $8,000 (up from $7,500)
- Total with standard catch-up: $32,500
- Super catch-up for ages 60–63: $11,250 (unchanged from 2025)
- Total with super catch-up: $35,750
IRAs (traditional and Roth):
- Contribution limit: $7,500 (up from $7,000)
- Catch-up for age 50+: $1,100 (up from $1,000 — now inflation-adjusted under SECURE 2.0)
For 2026 IRA deduction phase-outs if you have a workplace plan: the range is $81,000–$91,000 for single filers and $129,000–$149,000 for married filing jointly.
For Roth IRA contribution phase-outs: $153,000–$168,000 for single filers, $242,000–$252,000 for married filing jointly.
See the full 401(k) and catch-up contribution limits table for year-by-year comparison going back further.
The New Roth Catch-Up Requirement for High Earners (2026)
This is the big one that takes effect this year. If you earned more than $150,000 in Social Security wages in 2025, you are required to make your 2026 catch-up contributions as Roth (after-tax) — not as traditional pre-tax contributions.
This applies to 401(k), 403(b), and similar plans. If your plan doesn’t offer a Roth option, you technically can’t make catch-up contributions at all until the plan is updated — though IRS transition guidance has been issued to give plans time to adapt.
The base contribution ($24,500) can still be made pre-tax. Only the catch-up portion ($8,000 for most, $11,250 for ages 60–63) must go Roth if you’re over the income threshold.
For people who want to reduce their current-year taxable income, this is a meaningful change. The flip side: Roth contributions grow and are withdrawn tax-free in retirement.
Mandatory Auto-Enrollment Is Now in Effect
One of the bigger structural changes from SECURE 2.0 took effect January 1, 2025: automatic enrollment is now mandatory for new 401(k) and 403(b) plans established on or after December 29, 2022.
What that means in practice:
- Eligible employees must be automatically enrolled unless they opt out.
- The default contribution rate must be between 3% and 10% of compensation.
- The rate must increase by at least 1% per year until it reaches at least 10% (but not more than 15%).
Plans established before December 29, 2022 are grandfathered in and not required to add auto-enrollment. Small businesses with 10 or fewer employees and companies less than three years old are also exempt, as are church and government plans.
The research has consistently shown that auto-enrollment dramatically improves participation rates — from around 70% without it to over 90% with it. If you started a new job recently and found yourself enrolled in a 401(k) you didn’t remember signing up for, this is why.
Student Loan Matching — Still Available
Another SECURE 2.0 provision that’s been live since 2024: employers can now match employees’ student loan payments with contributions to their retirement accounts. If you’re paying down student debt and not contributing enough to get the full employer match, this provision gives you a path to both at once.
The employer’s matching contribution goes to your 401(k) or similar account, not the loan itself. Participation is voluntary for employers, so check whether your company has adopted it.
RMD Age Is Now 73
Since January 1, 2023, the required minimum distribution age has been 73. Under SECURE 2.0, it will rise again to 75 for anyone born in 1960 or later — but that change doesn’t kick in until 2033.
If you turned 73 in 2026, this is your first RMD year. You have a one-time option to delay your first RMD until April 1, 2027 — but then you’d owe two RMDs that year (one for 2026, one for 2027), which could push you into a higher tax bracket. Most people take the first one by December 31 to spread things out.
Roth 401(k)s are no longer subject to RMDs during the account holder’s lifetime, following another SECURE 2.0 change that took effect in 2024.
Saver’s Credit Income Limits for 2026
The Saver’s Credit (also called the Retirement Savings Contributions Credit) helps lower- and middle-income earners get a tax credit for contributing to a retirement account. For 2026, the income limits are:
- Married filing jointly: up to $80,500
- Head of household: up to $60,375
- Single / married filing separately: up to $40,250
See the Saver’s Credit income limits post for details on how the credit is calculated.
What About SIMPLE IRAs?
For SIMPLE retirement accounts in 2026:
- Standard contribution limit: $17,000 (up from $16,500)
- Catch-up for age 50+: $4,000
- Super catch-up for ages 60–63: $5,250
Some applicable SIMPLE plans have slightly higher limits under a SECURE 2.0 provision — $18,100 base vs. $17,000 — but that depends on plan type.
What Hasn’t Changed
The SEP IRA rules have their own annual update — see the current SEP IRA contribution limits for those figures.
The rules for rolling over a 401(k) to a Roth IRA or traditional IRA haven’t changed in 2026, though the landscape of when and how to do it is worth revisiting as your situation evolves. See the Roth 401(k) and IRA conversion overview for more.
I’ll update this post if the IRS makes any mid-year changes. Subscribe below if you want to catch those updates automatically.