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If you turn 60, 61, 62, or 63 in 2026, you can contribute an extra $11,250 to most 401(k), 403(b), and governmental 457(b) plans instead of the regular $8,000 age-50 catch-up. Combined with the 2026 employee deferral limit of $24,500, that gives you up to $35,750 of employee contributions for the year.
This higher limit, created by the SECURE 2.0 Act, is sometimes called the super catch-up contribution. It applies only during the calendar years in which you turn 60 through 63. If you are 64 or older in 2026, the regular $8,000 catch-up applies instead.
There is another major 2026 change to know: certain higher-paid employees must make their catch-up contributions as Roth contributions rather than pre-tax contributions.
Key takeaways
- The regular 2026 401(k), 403(b), and governmental 457(b) employee deferral limit is $24,500.
- The regular catch-up for workers age 50 or older is $8,000, for a typical employee deferral maximum of $32,500.
- If you turn 60, 61, 62, or 63 during 2026, the catch-up increases to $11,250, bringing the employee deferral ceiling to $35,750.
- The higher catch-up also applies to the federal government’s Thrift Savings Plan, or TSP.
- SIMPLE plans have different limits. Their 2026 age-60-to-63 catch-up is $5,250.
- For 2026, workers whose 2025 wages from the plan sponsor exceeded $150,000 may have to make catch-up contributions as Roth contributions.
- The $35,750 figure is an employee elective-deferral limit, not necessarily the maximum total amount that can enter your 401(k) after employer contributions.
For all of the retirement limits in one place, see our 2026 401(k) and IRA contribution limits guide.
What is the super catch-up contribution?
Workers age 50 and older have long been allowed to make additional retirement-plan contributions beyond the regular employee deferral limit.
SECURE 2.0 added a larger catch-up for a narrower group: employees who turn 60, 61, 62, or 63 during the calendar year.
For 2026, the IRS sets the limits at:
- Regular employee deferral: $24,500
- Regular age-50 catch-up: $8,000
- Age-60-to-63 catch-up: $11,250
So someone who turns 61 in 2026 and is eligible for the higher catch-up could contribute:
$24,500 + $11,250 = $35,750
That is $3,250 more than the $32,500 available to someone using the regular $8,000 catch-up in 2026.
You do not have to be behind on retirement savings to qualify. The IRS specifically notes that catch-up eligibility does not depend on whether you previously failed to maximize your plan.
2026 401(k) contribution limits by age
| Age you reach in 2026 | Regular employee limit | Catch-up | Maximum employee deferral |
|---|---|---|---|
| Under 50 | $24,500 | $0 | $24,500 |
| 50 to 59 | $24,500 | $8,000 | $32,500 |
| 60 to 63 | $24,500 | $11,250 | $35,750 |
| 64 or older | $24,500 | $8,000 | $32,500 |
These limits generally apply to most 401(k), 403(b), and governmental 457(b) plans, as well as the federal TSP. Individual plan rules can still affect how contributions are administered.
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How does the age rule work?
Eligibility is based on the age you turn during the calendar year.
For example, if you are 59 at the beginning of 2026 but turn 60 in December, the higher age-60-to-63 catch-up can apply for 2026.
The IRS describes the rule as applying to employees who turn 60, 61, 62, or 63 in that calendar year.
That also means the higher limit ends once you reach the calendar year in which you turn 64.
If you turn 64 in 2026, your regular 2026 age-50-plus catch-up limit is $8,000 rather than $11,250.
The super catch-up is therefore not a new permanent limit once you reach 60. It is a temporary age window.
Which retirement plans get the $11,250 super catch-up?
The IRS lists the higher 2026 catch-up for participants ages 60 through 63 in most:
- 401(k) plans
- 403(b) plans
- Governmental 457(b) plans
- Federal Thrift Savings Plan accounts
The basic employee deferral limit for these plans is generally $24,500 in 2026, which is why the age-60-to-63 total reaches $35,750.
However, do not assume every workplace plan works identically.
Your plan may impose its own administrative limits, and some types of plans have additional catch-up rules that can change your personal maximum.
The $35,750 limit is not the total 401(k) account limit
This distinction is easy to miss.
$35,750 is the maximum employee elective deferral under the standard 2026 age-60-to-63 calculation.
It is not necessarily the maximum amount that can be added to your 401(k) when employer contributions are included.
For 2026, the general defined contribution plan limit is $72,000, before catch-up contributions. The IRS says that becomes up to:
- $80,000 including the normal $8,000 catch-up
- $83,250 including the $11,250 catch-up for ages 60 to 63
subject to the applicable compensation and plan rules.
The overall limit can include items such as:
- Your regular employee deferrals
- Employer matching contributions
- Employer nonelective contributions
- Certain forfeiture allocations
Catch-up contributions sit outside the basic $72,000 annual-additions limit.
So if your employer provides a generous match or profit-sharing contribution, your total retirement-plan funding could be significantly higher than $35,750.
What is the Roth catch-up rule for high earners in 2026?
Beginning in 2026, another SECURE 2.0 provision affects some employees who make catch-up contributions.
The IRS says that if your prior-year wages from the employer sponsoring the plan exceeded $150,000, catch-up contributions for 2026 generally must be designated as Roth contributions when the rule applies.
For a 2026 contribution, the test looks at your applicable 2025 wages.
That means a 62-year-old subject to the rule could still contribute the full $11,250 super catch-up, but the affected catch-up amount would go into the Roth side of the plan rather than receiving the normal pre-tax treatment.
The $150,000 test is not based on your AGI
This is an important distinction.
The rule looks at prior-year wages from the plan sponsor, not your household adjusted gross income or total income from every source. The IRS specifically describes the threshold for 2026 as prior-year wages with the plan sponsor exceeding $150,000.
So someone with substantial household income does not automatically fall under the Roth catch-up requirement merely because their joint tax return shows more than $150,000.
Plan and employer structures can make the wage calculation more complicated in some cases, so high earners should confirm how their employer is implementing the rule.
For a deeper explanation, see our 2026 Roth catch-up rule for high earners.
Does the super catch-up apply to SIMPLE plans?
Yes, but SIMPLE plans use different dollar limits.
For 2026, the basic employee contribution limit for a typical SIMPLE IRA is $17,000. The regular age-50 catch-up is $4,000, while the higher catch-up for employees who turn 60 through 63 is $5,250.
That means a worker in the age-60-to-63 window can generally reach:
$17,000 + $5,250 = $22,250
under the basic SIMPLE limit.
One complication is that SECURE 2.0 also created higher basic contribution limits for certain qualifying SIMPLE plans. For 2026, the IRS lists a higher basic limit of $18,100 for certain applicable SIMPLE arrangements, so the exact maximum can depend on the employer’s plan.
If you have a SIMPLE plan rather than a regular 401(k), check the actual plan terms instead of using the $35,750 401(k) figure.
Does the super catch-up apply to IRAs?
No.
Traditional and Roth IRAs have their own contribution limits.
For 2026, the IRA contribution limit is:
- $7,500 if you are under 50
- $8,600 if you are 50 or older
The extra $1,100 is the 2026 IRA catch-up contribution. There is no larger IRA catch-up specifically for ages 60 through 63.
So a 61-year-old may qualify for an $11,250 workplace-plan catch-up while still receiving only the normal $1,100 IRA catch-up.
The two sets of limits are separate.
403(b) plans can have another catch-up rule
The simple $35,750 table does not tell the whole story for every 403(b) participant.
Certain workers with at least 15 years of service with an eligible 403(b) employer may qualify for a separate long-service catch-up. The IRS notes that this can apply in addition to the normal age-based catch-up when the requirements are met.
The 15-year rule has additional calculations and a lifetime limit, so someone who qualifies should not assume $35,750 is automatically their final 403(b) ceiling.
Ask the plan administrator to calculate the applicable limit.
Governmental 457(b) plans also have a special catch-up
Governmental 457(b) plans can have another complication.
In addition to the age-50 catch-up, a 457(b) may offer a special catch-up during the final three years before the plan’s normal retirement age.
When someone qualifies for both, the IRS rules generally do not let the participant stack both catch-ups in the same year. The participant uses the provision that permits the larger deferral.
So if you have a governmental 457(b) and are close to the plan’s normal retirement age, ask the plan administrator which catch-up produces the larger limit before relying on the standard $35,750 calculation.
Is the super catch-up worth using?
If you already want to increase retirement savings and your budget supports it, the age-60-to-63 limit gives you meaningful extra tax-advantaged space.
In 2026, the difference is:
$11,250 super catch-up − $8,000 regular catch-up = $3,250 of additional contribution room
That can be useful for someone who:
- Is earning more late in their career
- Has finished paying major expenses such as a mortgage
- Started retirement saving later
- Wants to increase tax-advantaged savings before leaving work
- Is already maximizing the normal employee contribution limit
But you do not have to maximize it.
The higher catch-up is a ceiling, not a required contribution. Contributing $35,750 while carrying high-interest debt or leaving yourself without adequate cash reserves may not be the right trade-off.
Also avoid projecting the 2026 $11,250 limit across all four eligible years as if it were guaranteed to stay unchanged. Retirement-plan limits are subject to cost-of-living adjustments, so the applicable numbers can change from year to year.
Our guide to how to maximize your 401(k) covers how to balance contribution rates, matching, investment choices, and other retirement priorities.
How to use the super catch-up in 2026
If you qualify and want to increase your contribution, start with your employer’s retirement-plan portal or benefits team.
Check:
- Your age eligibility. Make sure you turn 60, 61, 62, or 63 during 2026.
- Whether your plan permits catch-up contributions. Plan terms can matter.
- Your current year-to-date contributions. The regular employee limit is $24,500 before the age-based catch-up.
- Whether the Roth catch-up rule applies. For 2026, check applicable 2025 wages from the plan sponsor against the $150,000 threshold.
- Your payroll percentage. Make sure there are enough pay periods left to reach your target without disrupting your cash flow.
Catch-up contributions through workplace plans are generally made through elective deferrals and must be made by the end of the applicable plan year.
FAQ
What is the 401(k) super catch-up contribution for 2026?
Workers who turn 60, 61, 62, or 63 in 2026 can make an $11,250 catch-up contribution to most 401(k), 403(b), and governmental 457(b) plans instead of the regular $8,000 catch-up.
What is the total 401(k) contribution limit for a 62-year-old in 2026?
The basic employee elective-deferral limit is $24,500. Adding the $11,250 age-60-to-63 catch-up gives a maximum employee deferral of $35,750. Employer contributions may allow the total amount entering the account to be higher.
Do I qualify if I turn 60 late in 2026?
Yes. The IRS describes eligibility based on employees who turn 60, 61, 62, or 63 during the calendar year, so a late-year 60th birthday can still qualify you for the higher 2026 catch-up.
What happens when I turn 64?
You no longer qualify for the special age-60-to-63 limit. For 2026, someone who is 64 or older generally falls back to the regular $8,000 age-50-plus catch-up, assuming the plan allows it.
Does the $11,250 catch-up apply to Roth 401(k)s?
The age-based limit applies to catch-up contributions under qualifying workplace plans. Beginning in 2026, certain workers with prior-year wages from the plan sponsor above $150,000 must make applicable catch-up contributions on a Roth basis.
Is the Roth catch-up income limit $150,000 of AGI?
No. For 2026, the IRS rule uses prior-year wages with the plan sponsor exceeding $150,000, not household AGI.
Does the super catch-up apply to IRAs?
No. The 2026 IRA catch-up is $1,100 for people age 50 or older, giving a total IRA contribution limit of $8,600. There is no separate age-60-to-63 IRA limit.
What is the SIMPLE IRA super catch-up for 2026?
The higher SIMPLE catch-up for workers who turn 60 through 63 is $5,250 in 2026, compared with the regular $4,000 SIMPLE catch-up.
Bottom line
If you turn 60, 61, 62, or 63 in 2026, the SECURE 2.0 super catch-up lets you contribute up to $11,250 beyond the regular $24,500 employee deferral limit, bringing the typical maximum employee contribution to $35,750.
That is $3,250 more contribution room than the regular age-50-plus catch-up provides in 2026.
Before increasing your payroll contribution, check two things in particular: whether your employer’s plan allows the catch-up and whether the 2026 Roth catch-up rule applies to you based on your 2025 wages from the plan sponsor.
And remember that $35,750 is not necessarily the maximum total that can reach your 401(k). Employer contributions can push total 2026 plan funding higher, with the general defined contribution limit reaching $72,000 before catch-up contributions and as much as $83,250 when the age-60-to-63 catch-up is added.
For the rest of the limits, see our 2026 contribution limits guide and retirement accounts hub.
This article is for general educational purposes and is not individualized financial or tax advice. Retirement-plan limits and eligibility can depend on your plan and employment situation. Confirm your contribution limit with your plan administrator and current IRS guidance before changing payroll elections.
