Catch-Up Contributions 2026 401(k): Your Total Limit by Age
Your 401(k), 403(b) or governmental 457(b) limit depends on your age on December 31. Ages 60 to 63 get a "super catch-up", then the limit drops back at 64. (IRS: 2026 limits)
| Age at end of 2026 | Base limit | Catch-up | Total |
|---|---|---|---|
| Under 50 | $24,500 | — | $24,500 |
| 50–59 | $24,500 | $8,000 | $32,500 |
| 60–63 | $24,500 | $11,250 | $35,750 |
| 64 and older | $24,500 | $8,000 | $32,500 |
IRAs are separate: $7,500, plus $1,100 at 50 and older.
Catch-Up Contributions 2026 Must Be Roth If You Earned Over $150,000
Starting in 2026, if your 2025 FICA wages from the same employer (box 3 of your W-2) were above $150,000, your catch-up contributions must be Roth — after-tax going in, tax-free coming out. Your regular deferrals can still be pre-tax. (IRS Notice 2025-67)
- The test uses one employer's wages, not household income or AGI.
- If the plan has no Roth option, you can't make catch-ups at all until it adds one.
- Self-employed people without FICA wages from the employer aren't caught by the rule.
Our take: the 60–63 window is only four years — use it
The super catch-up adds $11,250 a year for four years, right when many people earn the most and need the savings soonest. If the Roth rule applies, see it as a head start on tax-free money. Still funding an HSA? Check the HSA stop date before Medicare. Weighing Roth more broadly? The Roth conversion calculator and retirement tax calculator show the trade-off.