401(k) catch-up,
the 2026 Roth mandate.

Field guide

The 2026 401(k) catch-up rules, and the trap inside them.

Two things are true about 401(k) catch-up contributions in 2026. The routine part: the dollar limits went up with inflation, as they do most years. The genuinely new part: for the first time, SECURE 2.0's Section 603 forces certain high earners into Roth-only catch-up contributions — and if their plan doesn't support that, they lose the catch-up entirely.

The 2026 dollar limits

Every participant, regardless of age, can defer up to $24,500 in 2026 — unaffected by anything else on this page. On top of that, catch-up-eligible participants get more:

• Ages 50-59 and 64+: a standard catch-up of $8,000, for a combined total of $32,500.
• Ages 60, 61, 62, and 63 specifically: a "super" catch-up of $11,250 that REPLACES the standard $8,000 for that four-year window, for a combined total of $35,750. Turn 64 and you drop back to the standard $8,000 tier.

The new rule: who has to go Roth

Effective January 1, 2026, if you're 50 or older and your prior-year FICA wages from the employer sponsoring your plan exceeded $150,000 (indexed up from the statute's original $145,000 figure), your entire catch-up contribution must be designated Roth. There's no pre-tax option for that portion anymore, regardless of what you'd prefer.

The wage test is deliberately narrow: it looks only at wages from the specific employer sponsoring the plan you're contributing to, not your household income and not a combined total if you hold more than one job. Someone earning $90,000 at one employer and $90,000 at another — $180,000 combined — isn't subject to the mandate at either job, because neither employer individually paid them over $150,000.

The catch: plans without Roth can't offer catch-up at all

This is the detail that actually matters most. If you're subject to the mandate but your plan doesn't offer a Roth contribution option, the plan is legally barred from accepting any catch-up contribution from you — the law requires Roth, the plan can't provide it, so the result is a hard $0, not a fallback to pre-tax the way it used to work. Employers are not required to add a Roth feature to their plan. If yours doesn't, the fix has to come from your plan sponsor, not from you individually.

What to actually do about it

If this calculator shows you're blocked, the practical move is raising it directly with HR or your plan administrator — most recordkeepers and plan sponsors are actively adding Roth deferral options specifically because of this rule, since leaving affected employees with zero catch-up capacity is a real retention and satisfaction problem for higher-paid, older employees. There is no way to work around it on your own; it's a plan design decision, not an individual election.

Disclaimer

This calculator is for informational planning purposes only and does not constitute tax or financial advice. It uses a single "current age" input rather than exact birthdate timing for the age-60-63 super catch-up window — confirm your exact eligibility with your plan administrator, especially if you turn 60 or 64 mid-year. Consult a tax professional for guidance specific to your situation.