Key Takeaways
- The standard 401k catch-up limit for workers 50+ is $8,000 in 2026 (up from $7,500 in 2025), bringing the total max to $32,500
- SECURE 2.0's 'super catch-up' gives workers ages 60, 61, 62, and 63 a higher limit of $11,250 - bringing their total 401k max to $35,750
- The IRA catch-up is now $1,100 in 2026 (up from $1,000), as SECURE 2.0 made it inflation-indexed for the first time
- Starting 2026, workers who earned more than $150,000 from their employer in 2025 must make all catch-up contributions as Roth (after-tax)
- SIMPLE IRA catch-up for 50+ is $4,000 in 2026; ages 60-63 get a $5,250 super catch-up instead
- The super catch-up applies only to the four ages 60-63 - it doesn't extend to 64 and older, who revert to the standard $8,000 limit
Two major SECURE 2.0 changes took effect in 2026 that most people haven’t fully absorbed yet. If you’re between 60 and 63, your 401k catch-up limit jumped to $11,250 — significantly more than the $8,000 available to other workers over 50. And if you earned more than $150,000 last year, your catch-up contributions must now go into a Roth account, not pre-tax. Both rules were delayed for years while employers updated their systems, but 2026 is the year they’re actually live.
2026 Catch-Up Contribution Limits — All Plans
| Plan | Base Limit (2026) | Standard Catch-Up (50+) | Super Catch-Up (60–63) | Max Total (60–63) |
|---|---|---|---|---|
| 401(k), 403(b), 457(b), TSP | $24,500 | +$8,000 = $32,500 | +$11,250 = $35,750 | $35,750 |
| SIMPLE IRA | $17,000 | +$4,000 = $21,000 | +$5,250 = $22,250 | $22,250 |
| Traditional / Roth IRA | $7,500 | +$1,100 = $8,600 | No super catch-up | $8,600 |
| SEP-IRA | Up to $70,000 | No catch-up allowed | No catch-up allowed | N/A |
Source: IRS Notice 2025-67 and IRS Retirement Topics – Catch-Up Contributions.
A note on the basic rule: you qualify for catch-up contributions in any year you turn 50 by December 31st. You don’t have to wait until your actual birthday — if you hit 50 at any point in the calendar year, you get the full catch-up amount for that year.
The Super Catch-Up: Ages 60–63 Only
This is the biggest change SECURE 2.0 brought to catch-up contributions, and it’s one I think will genuinely move the needle for a lot of people in their early 60s who feel behind on retirement savings.
Starting in 2025 (and continuing in 2026), workers who are 60, 61, 62, or 63 years old can contribute at a higher catch-up rate to their 401k, 403b, 457, or TSP plan. For 2026, that rate is $11,250 — replacing the standard $8,000 catch-up for those ages.
To be clear: this is the total catch-up amount, not an addition on top of the $8,000. Ages 50–59 and 64+ get the $8,000 catch-up. Ages 60–63 get $11,250 instead.
| Age Group | 2026 Total 401k Max |
|---|---|
| Under 50 | $24,500 |
| 50–59 | $32,500 ($24,500 + $8,000) |
| 60–63 | $35,750 ($24,500 + $11,250) |
| 64 and older | $32,500 ($24,500 + $8,000) |
The super catch-up was designed specifically for the four-year window before the traditional early retirement age. SECURE 2.0 established it as the greater of $10,000 or 150% of the standard catch-up, indexed to inflation — which is how we get $11,250 in 2026 (150% × $7,500 from 2025, carried forward).
One important caveat: plan sponsors are not required to offer the super catch-up. Most large employers with modern recordkeeping systems have adopted it, but if you’re at a smaller company or in an older plan, check with your HR or plan administrator. The limit only helps you if your plan has implemented it.
The Roth Catch-Up Mandate for High Earners
This rule is the one I hear the most confusion about, and it’s now fully active in 2026.
If your wages from a single employer exceeded $150,000 in 2025, any catch-up contributions you make to that employer’s plan in 2026 must be designated as Roth contributions — meaning after-tax, not pre-tax. You can still make them, but you lose the upfront deduction.
The $150,000 threshold is indexed to inflation each year. For 2026, the trigger is wages paid in the prior calendar year (2025) from the same employer whose plan you’re contributing to.
If your employer’s plan doesn’t offer a Roth option, this creates a problem: technically, high earners whose wages exceeded the threshold can’t make catch-up contributions at all to that plan until the Roth feature is added. Most large plans already have Roth catch-up capability, but this is worth verifying if you earn above $150,000.
For people below the $150,000 threshold, nothing changes — your catch-up contributions can still be pre-tax.
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Looking Ahead: 2027 Catch-Up Contribution Projections
The IRS typically announces the following year’s retirement contribution limits in October or November, based on the third-quarter CPI reading. With inflation running around 3–4% through mid-2026, here’s what I expect for 2027 — with the caveat that these are projections, not official figures.
The standard 401k catch-up has been $7,500 for two years before bumping to $8,000 in 2026. It adjusts in $500 increments, so the next increase would bring it to $8,500 — likely in 2027 if inflation holds.
The super catch-up (60–63) is set at the greater of $10,000 or 150% of the regular catch-up, indexed to inflation. If the regular catch-up stays at $8,000, the super catch-up will also stay at $11,250 (150% × $7,500 base = $11,250, carried from 2025). But if the regular limit rises to $8,500 in 2027, the super catch-up could move to ~$11,750 (150% × $8,000 = $12,000, rounded down). The IRS announcement will clarify.
The IRA catch-up adjusts in $100 increments. At $1,100 in 2026 and modest CPI, it’s likely to stay at $1,100 in 2027 — but a further increase to $1,200 is possible if the relevant CPI threshold is crossed.
The Roth mandate threshold ($150,000 wages in prior year) is also indexed. Expect it to tick up slightly — perhaps to $155,000 or higher — though the exact figure depends on CPI.
On the regulatory front, SECURE 2.0 provisions are now largely settled. The main wild card is IRS administrative guidance on edge cases in the Roth mandate (especially around multi-employer situations and plan corrections). I’ll update this page when the 2027 official limits are released — usually by late October.
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401k, 403b, 457, and TSP Catch-Up: Year-by-Year
| Year | Standard Limit (All) | Catch-Up (50+) | Super Catch-Up (60–63) | Max (50–59 and 64+) | Max (60–63) |
|---|---|---|---|---|---|
| 2026 | $24,500 | $8,000 | $11,250 | $32,500 | $35,750 |
| 2025 | $23,500 | $7,500 | $11,250 | $31,000 | $34,750 |
| 2024 | $23,000 | $7,500 | N/A | $30,500 | $30,500 |
| 2023 | $22,500 | $7,500 | N/A | $30,000 | $30,000 |
| 2022 | $20,500 | $6,500 | N/A | $27,000 | $27,000 |
| 2021 | $19,500 | $6,500 | N/A | $26,000 | $26,000 |
The super catch-up was the same dollar amount in both 2025 and 2026 ($11,250). Going forward it’s indexed to inflation, so expect a small increase in 2027 when the IRS announces next year’s figures this fall.
IRA Catch-Up: Now Inflation-Indexed
For years, the IRA catch-up contribution was stuck at $1,000 — it wasn’t adjusted for inflation at all. SECURE 2.0 changed that, and 2026 is the first year we actually see it move: the IRA catch-up is now $1,100, bringing the total IRA contribution limit for those 50+ to $8,600.
That’s a modest increase, but it’s the start of a new pattern. Expect the IRA catch-up to tick up gradually each year alongside regular inflation adjustments.
There is no super catch-up for IRAs — the same $1,100 applies to all eligible individuals 50 and older, regardless of whether they’re 52 or 63. And the Roth mandate for high earners doesn’t apply to IRAs either, since Roth IRA eligibility is already governed by the separate income phase-out rules.
IRA catch-up contributions follow the same deadline as regular IRA contributions: the tax filing deadline of the year they apply to, typically April 15th (not including extensions).
SIMPLE IRA Catch-Up
SIMPLE IRAs run on different limits than 401ks, and the catch-up structure is similarly distinct.
The SIMPLE IRA base contribution limit is $17,000 in 2026 (standard plans) or $18,100 for employers using the enhanced SIMPLE rules for certain plans. The catch-up for workers 50+ is $4,000, bringing the standard-plan total to $21,000.
Workers ages 60–63 get the super catch-up here too: $5,250 (replacing the $4,000), bringing their total to $22,250.
One nuance I want to flag: salary reduction contributions to a SIMPLE IRA don’t count as catch-up contributions until they exceed $17,000 in 2026 (the standard limit). So the $4,000/$5,250 catch-up is available only after you’ve already hit that floor.
403(b) Special Provision: 15-Year Rule
This one applies to a smaller group, but it’s meaningful if it applies to you. Employees with at least 15 years of service at a qualifying 403(b) employer — typically schools, hospitals, and nonprofits — may be eligible to make an additional catch-up contribution beyond the standard $8,000.
The 15-year catch-up is calculated based on a formula using years of service and prior contributions, with a lifetime cap of $15,000. It applies before the standard age-50 catch-up — which means in some cases you can stack both if you’re 50+ with 15+ years.
This is a complex area and the calculation varies by employer. If you’re in this situation, your HR department or plan administrator can run the numbers.
Two Examples
Example 1 — Super catch-up in action: Maria turns 62 in 2026 and earns $120,000. Her company offers a standard 401k with Roth option. Since she’s in the 60–63 window and her wages are under $150,000, she can contribute up to $24,500 (base) + $11,250 (super catch-up) = $35,750 total, pre-tax. That’s $3,250 more than she’d get if she were 64.
Example 2 — Roth mandate kicks in: David is 55 and earns $210,000. His 2025 wages from his employer exceeded $150,000, so all of his 2026 catch-up contributions — $8,000 — must go into the Roth 401k rather than traditional pre-tax. He still gets the same dollar limit, but loses the immediate tax deduction on the $8,000. The silver side: those contributions grow and come out tax-free in retirement.
Common Issues to Watch For
Assuming your plan offers the super catch-up. SECURE 2.0 allows it, but plan sponsors aren’t required to implement it. Before you factor $35,750 into your contribution plan, confirm with your HR or benefits portal.
Getting the age window wrong. The super catch-up applies only to ages 60, 61, 62, and 63. At 64, you’re back to the standard $8,000. I get questions about this a lot — people assume it keeps going, but the law is specific about the four-year window.
Forgetting the Roth mandate applies to the prior year’s wages. The $150,000 threshold is based on what you earned from that employer in 2025, not what you expect to earn in 2026. Someone who got a big raise in 2025 and crossed the threshold may be surprised to find their 2026 catch-ups must be Roth.
Missing the IRA catch-up deadline. Unlike 401k contributions (which must be made by December 31), IRA catch-up contributions can be made up to the tax filing deadline — April 15, 2027 for the 2026 tax year. There’s no extension granted even if you file for an extension.
Treating SEP-IRA catch-up the same as other plans. SEP-IRAs do not allow catch-up contributions of any kind. The contribution is based entirely on a percentage of compensation (up to $70,000 in 2026), and there’s no age-based add-on. This surprises a lot of self-employed people who are used to the 401k rules.
