U.S. · Retirement · 2026 catch-up contributions
Roth catch-up contribution rule 2026 calculator.
The $150,000 wage test for 2026 catch-up contributions, your limit by age, and what it costs in tax now.
In 2026 your 401(k), 403(b) or governmental 457(b) catch-up contributions must be Roth if your 2025 FICA wages from that employer were over $150,000 (W-2 Box 3). The catch-up limit is $8,000, or $11,250 at ages 60 to 63. SEP and SIMPLE IRA plans are exempt.
Your numbers
Does the rule apply?
The rule
Section 603 of SECURE 2.0 added section 414(v)(7) to the tax code. If you are a catch-up eligible participant (age 50 or older by year end) in an applicable employer plan, and your FICA wages from the employer sponsoring the plan for the preceding calendar year exceeded the Roth catch-up wage threshold, your catch-up contributions must be designated Roth contributions. IRS Notice 2025-67 sets the threshold at $150,000 for 2025 wages, which determines 2026 contributions, up from $145,000. The rule covers 401(k), 403(b) and governmental 457(b) plans. SEP and SIMPLE IRA arrangements are excluded.
2026 numbers
| Item | 2026 amount |
|---|---|
| Employee deferral limit, 402(g) | $24,500 |
| Catch-up limit, age 50 and older | $8,000 |
| Catch-up limit, ages 60 to 63 | $11,250 |
| Roth catch-up wage threshold (2025 FICA wages) | $150,000 |
| Most you can defer, age 50 to 59 or 64+ | $32,500 |
| Most you can defer, ages 60 to 63 | $35,750 |
The two total rows are our sums of the Notice 2025-67 amounts.
Which wages count
The final regulations keep the test on wages reported in Box 3 of Form W-2, the Social Security wages, from the employer that sponsors the plan. Box 5 Medicare wages do not count. State and local government employees often have no Box 3 wages, so they usually are not subject to the rule. Self-employed people without FICA wages from the plan sponsor are also not subject. A job change resets the question: only wages from the employer sponsoring the plan count, so a new employer’s plan sees no prior-year wages from you.
What it costs
A Roth catch-up is taken from your pay after tax. A pre-tax catch-up lowers your taxable pay, so the difference is the amount times your marginal rate. Age 55, $180,000 of Box 3 wages, $8,000 catch-up, 24% bracket: the rule applies and you pay about $1,920 more federal tax this year than with a pre-tax catch-up. Age 61, $200,000, $11,250 catch-up, 24%: the cost is about $2,700. Age 55, $150,000 exactly: the wages must be over $150,000, so the pre-tax catch-up stays available. In exchange, the Roth money can come out tax-free in retirement if the Roth rules are met.
When the rule starts to bite
The statute applies to 2026 contributions, but the final regulations formally apply to contributions in taxable years beginning after December 31, 2026. Until then, plans may rely on a reasonable, good faith interpretation. Your employer may have started Roth treatment for catch-up dollars already. If your plan has no Roth feature, the statute says catch-up contributions are not allowed for anyone it covers. The threshold for 2027, which applies to 2026 wages, comes from the IRS’s annual plan limits notice; we did not find it published when we checked.
Limits of this page
The tool applies the wage test and age limits only. Your plan document, your employer’s payroll system and the order in which contributions are counted decide the details. Ask your plan administrator before you change an election.
Sources
Primary sources opened and checked on November 1, 2026.
Frequently asked questions
Does the Roth catch-up rule apply to me in 2026?
Only if all of these are true: you are 50 or older by the end of 2026, you make catch-up contributions to a 401(k), 403(b) or governmental 457(b) plan, and your FICA wages from the employer sponsoring the plan for 2025 were more than $150,000. SEP and SIMPLE IRA plans are outside the rule.
What is the 2026 Roth catch-up wage threshold?
$150,000, up from $145,000. IRS Notice 2025-67 says the Roth catch-up wage threshold for 2025, used to decide whether 2026 catch-up contributions must be Roth, is $150,000.
Which wages count?
FICA wages from the employer sponsoring the plan, reported in Box 3 of your 2025 Form W-2, per the final regulations. Box 3 is Social Security wages, so many state and local government employees have none and are not subject to the rule.
How much can I contribute as catch-up in 2026?
$8,000 if you are 50 or older, and $11,250 if you turn 60, 61, 62 or 63 in 2026. That is on top of the $24,500 limit on regular employee deferrals.
What if my plan has no Roth option?
The statute says the catch-up provision applies to the plan only if it lets every catch-up eligible participant make catch-up contributions as Roth. Catch-up contributions would not be allowed in that plan.
Do the final regulations apply to 2026?
They generally apply to contributions in taxable years beginning after December 31, 2026. Before that, a reasonable, good faith interpretation of the statute is the standard.
What does it cost me?
The catch-up amount is no longer deducted from taxable pay, so you pay tax on it now, at your marginal rate. At 24%, an $8,000 Roth catch-up costs about $1,920 in current-year federal tax compared with a pre-tax one, and it can grow tax-free.
Not tax advice
This page is general information, not tax, legal or financial advice. Confirm anything that matters with the IRS, a CPA or an enrolled agent. Everything runs in your browser; nothing you enter is sent anywhere.