The SECURE 2.0 Act's Roth catch-up mandate for high earners takes effect January 1, 2026. Here's what changed for 401(k) and IRA contribution limits, who's affected, and what you can do.
The SECURE 2.0 Act's biggest 2026 change: if you earned $145,000 or more in FICA wages from your employer in 2025, your catch-up contributions must now go into a Roth 401(k) — after-tax dollars, not pretax. The 2026 base 401(k) limit rose to $24,500. Ages 60–63 get a super catch-up of $11,250 (not $8,000). IRA limit increased to $7,500.
The SECURE 2.0 Act — formally part of the Consolidated Appropriations Act of 2022 — has been rolling out its provisions in stages since 2023. For most savers, 2026 is the year the changes get personal: a new Roth catch-up mandate applies to high earners, contribution limits increased across the board, and the super catch-up for ages 60–63 enters its second year.
Here's what's in effect for the 2026 tax year.
The IRS confirmed 2026 limits in Notice 2025-67:
| | 2025 limit | 2026 limit | |---|---|---| | 401(k) / 403(b) / 457 base | $23,500 | $24,500 | | Catch-up, age 50–59 | $7,500 | $8,000 | | Super catch-up, age 60–63 | $11,250 | $11,250 (unchanged) | | Maximum, age 50–59 | $31,000 | $32,500 | | Maximum, age 60–63 | $34,750 | $35,750 | | IRA (traditional or Roth) | $7,000 | $7,500 | | IRA catch-up, age 50+ | $1,000 | $1,000 (unchanged) |
If you can, front-load contributions early in the year — especially if you're in the 60–63 age bracket where the window for the super catch-up closes at 64.
This is the most operationally significant change in 2026 for many employees.
Starting January 1, 2026, if you earned $145,000 or more in FICA wages from the employer that sponsors your 401(k) plan in the prior year (2025), your catch-up contributions must be made as designated Roth contributions — after-tax dollars — not pretax. The IRS issued final regulations on this rule in 2025.
What this means in practice:
Who is below the threshold:
If your 2025 FICA wages from that employer were below $145,000, you have a choice — you can direct catch-up contributions to either pretax or Roth. The mandate is one-way: it forces high earners to go Roth, but it doesn't prevent lower earners from choosing Roth voluntarily.
The tax trade-off:
Roth contributions are after-tax: no deduction now, but qualified withdrawals in retirement are tax-free. Pretax contributions reduce your taxable income now but are taxed on withdrawal. For high earners close to or in retirement, the forced Roth treatment may actually be beneficial — especially if you expect to be in a higher bracket later or if you want to reduce future RMDs.
SECURE 2.0 created a higher catch-up limit for employees who turn 60, 61, 62, or 63 during the calendar year. The IRS confirmed the 2026 super catch-up stays at $11,250 — an $11,250 catch-up on top of the $24,500 base, for a maximum total of $35,750.
This is notably larger than the $8,000 standard catch-up available at age 50–59 and again at 64+. The window only covers four years. If you're in this age bracket and have accumulated savings capacity, 2026 is the time to use it.
The $35,750 cap assumes: 1. You participate in a 401(k), 403(b), governmental 457, or the federal Thrift Savings Plan 2. You turn 60, 61, 62, or 63 at any point during calendar year 2026 3. Your plan actually allows the super catch-up (most do, but plan sponsors need to formally permit it)
Note: the Roth mandate above applies to the catch-up portion for high earners. If you're 60–63 AND earned $145,000+ in 2025, your $11,250 super catch-up must also go into Roth, not pretax.
Several provisions already took effect in 2023, 2024, or 2025 — these are now the normal rules:
Automatic enrollment for new plans (2025 start): 401(k) and 403(b) plans established after December 29, 2022 must auto-enroll new employees with a default contribution of 3–10% of pay, scaling up 1% per year to at least 10%. Existing plans and employers with 10 or fewer employees are exempt.
RMD age is now 73 (effective 2023): If you were born between 1951 and 1959, your required minimum distributions start at age 73. If born in 1960 or later, that age will increase to 75 starting in 2033.
Roth 401(k) RMD exemption (effective 2024): Roth 401(k) account holders no longer have to take RMDs during their lifetime — matching the existing rule for Roth IRAs. This makes Roth 401(k) accounts more attractive for those who don't need the income and want to preserve assets for heirs.
529 to Roth IRA rollovers (effective 2024): Leftover funds in a 529 college savings plan can roll over to a Roth IRA for the plan's beneficiary after 15 years, subject to annual Roth IRA contribution limits and a lifetime cap of $35,000. The IRS has specific holding-period rules for this transfer.
Student loan matching (effective 2024): Employers can treat an employee's qualified student loan payments as elective deferrals for purposes of making employer matching contributions to the retirement plan. This helps employees paying down debt also build retirement savings.
The Saver's Match — a refundable federal tax credit replacing the existing Saver's Credit — is scheduled to take effect in 2027. Lower- and middle-income workers who contribute to retirement accounts will receive a direct government contribution to their accounts of up to $1,000 per year.
For anyone born in 1960 or later, the RMD age increases from 73 to 75, but that change doesn't take effect until 2033.
SECURE 2.0 made several changes specifically beneficial to business owners who run their own retirement plans:
SIMPLE IRA Roth option (effective 2023): SIMPLE IRAs can now offer Roth contributions, giving participants the same after-tax option available in 401(k) plans.
SEP Roth contributions (effective 2023): SEP plans can now include designated Roth contributions, expanding Roth access for self-employed individuals.
Starter 401(k) plans: A simplified 401(k) option — the Starter 401(k) — is available for small employers who currently offer no plan. It has lower administrative burden than a traditional 401(k) and allows employee deferrals up to the IRA limit.
If you're self-employed and evaluating plan options, Solo 401(k) plans remain the most flexible for high earners who want maximum contribution room. A comparison of self-employed retirement plan options is here.
1. Check your 2025 W-2 FICA wages — if you earned $145,000+ from your employer, your 2026 catch-up contributions must be Roth. Verify your plan offers a Roth 401(k) option before the contribution window starts. 2. Confirm your age bracket — if you turn 60, 61, 62, or 63 in 2026, make sure your plan permits the $11,250 super catch-up. 3. Increase your contribution rate — if you were contributing the 2025 maximum and haven't updated your deferral election, the base limit is $1,000 higher in 2026 and you'd leave money on the table. 4. Understand RMD timing — if you turn 73 in 2026, your first RMD is due by April 1, 2027 (though you may prefer to take it by December 31, 2026 to avoid a double RMD the following year). More on RMD timing and rules here.
For a broader look at how traditional and Roth accounts interact — and when to favor one over the other — the Roth vs. traditional IRA comparison covers the decision framework.
The 2026 base 401(k) contribution limit is $24,500, up from $23,500 in 2025. Employees age 50 and older can contribute an additional $8,000 in regular catch-up contributions, bringing the total to $32,500. Employees who turn 60, 61, 62, or 63 in 2026 can contribute an even larger super catch-up of $11,250 instead of $8,000, bringing their total to $35,750. These limits apply to 401(k), 403(b), most 457 plans, and the federal Thrift Savings Plan.
Starting January 1, 2026, employees who earned $145,000 or more in FICA wages from the employer sponsoring their retirement plan in the prior year (2025) must make their catch-up contributions as Roth (after-tax) contributions rather than pretax. This is mandatory — not optional. If your plan doesn't offer a Roth option, you may lose the ability to make catch-up contributions until the plan is amended. Employees below the $145,000 FICA threshold can still choose between pretax and Roth catch-up contributions.
SECURE 2.0 created an enhanced catch-up limit for employees who turn 60, 61, 62, or 63 during the calendar year. Instead of the standard $8,000 catch-up limit, these employees can contribute $11,250 in additional catch-up contributions in 2026. This brings the maximum total contribution to $35,750 ($24,500 base + $11,250 super catch-up). The higher limit began in 2025 and continues in 2026. Note: at age 64 and older, the limit reverts to the standard $8,000 catch-up.
The 2026 IRA contribution limit is $7,500, up from $7,000 in 2024 and 2025. This limit applies to traditional IRAs, Roth IRAs, and combined contributions across both types. Individuals age 50 or older can add an additional $1,000 catch-up contribution, bringing the maximum to $8,500. Income limits still apply for Roth IRA contributions and for the deductibility of traditional IRA contributions if you're covered by a workplace plan.
SECURE 2.0 increased the required minimum distribution (RMD) age in two steps. For anyone born between 1951 and 1959, the RMD age is 73, which took effect in 2023. For anyone born in 1960 or later, the RMD age will be 75 — but that provision doesn't take effect until 2033. Roth 401(k) accounts are now also exempt from RMDs during the owner's lifetime, a change that took effect in 2024.