When people are in their 20s and even 30s, they often focus their finances on paying off debts, starting a family, and buying a home. By the time they start focusing more on growing a nest egg for retirement, they’ve often missed out on numerous years they could have been contributing (or contributing more) to a workplace retirement account.
In many cases, those people might feel (or actually be) behind the 8-ball—to the point where, even if they max out their workplace and personal retirement plans, they might not be able to save up enough to retire comfortably at a reasonable age.
And that’s where “catch-up contributions” come in.
Catch-up contributions allow older adults to make larger contributions to 401(k)s and other retirement plans in excess of the normal annual limits. These higher ceilings are typically thousands of dollars above the normal caps, which can make a serious dent in a savings shortfall.
Recent legislation has altered the rules concerning catch-up contributions, however. So today, I’m going to explain what major change is in store for catch-up contributions starting in 2026. I’ll also provide a brief review of how catch-up contributions work, minimum ages to qualify, and contribution limits for the major retirement accounts.
How Do Catch-Up Contributions Currently Work?
All tax-advantaged retirement accounts have an annual limit on how much you can contribute. If you exceed that amount, you could not only be taxed twice on the overcontribution, but if you’re under age 59½, you could also face a 10% penalty.
However, many (though not all) types of retirement accounts allow for catch-up contributions—which raise that limit—for older adults. To be eligible to make catch-up contributions, you must be at least the minimum age for that account type (often 50 years old).
For instance, in 2025, the contribution limit for a 401(k) is $23,500. However, people ages 50 to 59 or 64 and older are allowed an additional $7,500 in catch-up contributions, bringing their total contribution limit to $31,000.
And recently, the rules were changed to introduce “super” catch-up contributions, which allow an even smaller older age group to contribute up to an even higher limit for a few years. In 2025, people who are ages 60 to 63 can contribute an additional $11,250 over the normal cap, raising their combined contribution limit to $34,750.
To take advantage of catch-up contributions, you simply contribute more to a retirement account at those ages, whether through paycheck deductions for an employer-sponsored account or transferring more money yourself for an account you manage.
What Are the Catch-Up Contribution Ages + Limits?
The following table outlines various retirement accounts’ catch-up and super catch-up contribution limits for 2025:
The following table shows which accounts allow catch-up contributions and super catch-up contributions. It also shows which ages qualify and the 2025 catch-up limit amounts.
| 2025 | ||||
|---|---|---|---|---|
| Account Type | Contribution Limit | Catch-Up Contribution Limit Age* | Catch-Up Amount* | Contribution Limit with Catch-Ups |
| 401(k), 403(b), TSP | $23,500 | 50-59, 64+ | $7,500 | $31,000 |
| 60-63 | $11,250 | $34,750 | ||
| 457 | $23,500 | 50-59, 64+ | $7,500 | $31,000 |
| 60-63 | $11,250 | $34,750 | ||
| Within three years of full retirement age | $23,500 | $47,000 | ||
| Solo 401(k) | $23,500 as employee, 25% of compensation as employer, $70,000 total | 50-59, 64+ | $7,500 | $31,000 as employee, 25% of compensation as employer, $77,500 total |
| 60-63 | $11,250 | $34,750 as employee, 25% of compensation as employer, $81,250 total | ||
| IRA, Roth IRA | $7,000 | 50+ | $1,000 | $8,000 |
| SEP IRA | $70,000 or 25% or first $350,000 in compensation, whichever is lower | N/A | N/A | $70,000 or 25% or first $350,000 in compensation, whichever is lower |
| SIMPLE IRA | $16,500 | 50+ | $3,500 | $20,000 |
| HSA | $4,300 self-only, $8,550 family | 55+ | $1,000 | $5,300 self-only, $9,550 family |
| * A saver is eligible to make catch-up contributions as long as they will reach the threshold age by the end of the year. | ||||
How Are Catch-Up Contributions Changing in 2026?
The amounts of contributions and catch-up contributions have not yet been announced for 2026.
However, starting in 2026, any workers whose earnings exceeded $145,000 in the prior year will need to make any catch-up contributions on an after-tax basis to a designated Roth account. In other words, those contributions aren’t tax-deductible (but the worker will be able to withdraw those contributions tax-free in retirement).
If you made $145,000 or less in the prior year, you can continue to make catch-up contributions to your traditional 401(k) or other workplace plan.
The $145,000 income limit doesn’t apply to all the aforementioned accounts. Here’s a breakdown:
- Does apply: 401(k), 403(b), 457, Thrift Savings Plan (TSP)
- Does not apply: Individual retirement account (IRA), SIMPLE IRA, SEP IRA, health savings account (HSA)
Related: How Long Will My Savings Last in Retirement? 4 Withdrawal Strategies
What If My Plan Doesn’t Offer Roth Contributions?
If you’re over the income limit but your workplace plan doesn’t offer Roth contributions, you will not be allowed to make catch-up contributions to your plan.
Your best options? You could contribute that money to an IRA. Some people may choose to do a Roth conversion or, more likely if they earn too much for a standard Roth conversion, a backdoor Roth conversion. And if you manage to max out basically any other avenue, you can fund a brokerage account—you won’t enjoy any tax advantages, but taxable brokerages have no contribution limits.
Fortunately, while including Roth elective deferrals is ultimately up to employers, the vast majority of employers choose to. Per a Plan Sponsor Council of America poll, approximately 93% of 401(k) plans offered a Roth option in 2023.
Related: Is a Roth Conversion Worth the Tax Bill? What to Weigh Before You Act
Should You Take Advantage of Catch-Up Contributions?
Generally speaking? Absolutely.
Catch-up contributions can help some workers fill their retirement savings gap. Even in the case where a worker is on target to hit their savings goals, it usually won’t hurt to err on the side of caution and have more in retirement savings than they anticipate they’ll need.
Not to mention, catch-up contributions can help you reduce your tax-liability for a certain year (if you’re making them to a tax-deferred account like a traditional 401(k) or IRA). Meanwhile, catch-up contributions to a Roth account can provide more tax diversification on your retirement withdrawals.
However, you should only take advantage of catch-up contributions if you can afford to do so. If you’re drowning in high-interest debt, for instance, your money would be better spent paying down that debt and reducing your interest liabilities than socking it away via catch-up contributions.
