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Individuals who are age 50 or over at the end of the calendar year can make annual catch-up contributions.
Annual catch-up contributions up to $8,000 in 2026 may be permitted by these plans:
Elective deferrals are not treated as catch-up contributions until they exceed the limit of $24,500 in 2026 or the ADP test limit of section 401(k)(3) or the plan limit (if any).
A participant can make catch-up contributions for a year up to the lesser of the following amounts:
- The catch-up contribution dollar limit, or
- The excess of the participant's compensation over the elective deferral contributions that are not catch-up contributions.
Under a change made in SECURE 2.0, a higher catch-up contribution limit applies for employees who turn 60, 61, 62, and 63 in a calendar year starting in 2025 and who participate in most 401(k), 403(b), governmental 457 plans, and the federal government’s Thrift Savings Plan. For 2026, this higher catch-up contribution limit is $11,250 (instead of $8,000).
Plan participants must make catch-up contributions to a retirement plan via elective deferrals. Catch-up contributions must be made before the end of the plan year.
Beginning in 2026, participants of plans with Roth features offering catch-up contributions must make catch-up contributions on a Roth basis if prior-year wages with the plan sponsor exceeded $150,000 (for 2026).
SIMPLE plan catch-up amounts
A SIMPLE IRA or a SIMPLE 401(k) plan may permit annual catch-up contributions up to $4,000 in 2026. Salary reduction contributions in a SIMPLE IRA plan are not treated as catch-up contributions until they exceed $17,000 in 2026.
Under a change made in SECURE 2.0, a higher catch-up contribution limit applies for employees who turn 60, 61, 62 and 63 in a calendar year starting in 2025 and who participate in SIMPLE plans. For 2026, this higher catch-up contribution limit is $5,250 (instead of $4,000).
403(b) plan catch-up amounts
Employees with at least 15 years of service may be eligible to make additional contributions to a 403(b) plan in addition to the regular catch-up for participants who are age 50 or over. See the discussion of 403(b) contribution limits for details.
IRA catch-up amounts
You can make catch-up contributions to your traditional or Roth IRA up to $1,100 in 2026. Catch-up contributions to an IRA are due by the due date of your tax return (not including extensions).