The main change to 401(k) catch-up contributions for 2026 is that high-income earners aged 50 or older will be required to make their catch-up contributions on a Roth (after-tax) basis. The standard and “super” catch-up contribution limits are also projected to increase due to inflation. 

Roth catch-up rule for high earners

Beginning January 1, 2026, employees who meet all of the following criteria must make any catch-up contributions to their 401(k) on a Roth basis: 

• Age 50 or older during the year.
• Contribute to a 401(k), 403(b), or governmental 457(b) plan.
• Had FICA wages greater than $145,000 in the previous calendar year from the employer sponsoring the plan. 

Consequences of this rule:

• Loss of upfront tax deduction: High-income earners will lose the ability to lower their current taxable income with pre-tax catch-up contributions.
• Future tax-free withdrawals: In exchange, the catch-up contributions and their earnings will be tax-free in retirement.
• Impact on plan availability: If an employer’s plan does not offer a Roth 401(k) option, these high earners will not be able to make any catch-up contributions at all. 

Projected 2026 catch-up contribution limits

The official 2026 limits have not yet been announced by the IRS, but experts project the amounts will rise from 2025 due to inflation. 

Eligibility	2025 Catch-up Contribution Limit	Projected 2026 Catch-up Contribution Limit
Age 50–59, and 64+	$7,500	$8,000
Age 60–63 (super catch-up)	$11,250	Up to $12,000 (150% of the standard catch-up limit)

Other key details

• Secure 2.0 Act: The Roth catch-up requirement for high earners is a provision of the SECURE 2.0 Act of 2022, which was originally set to take effect in 2024 but was delayed until 2026 to give employers more time to prepare.
• Employer responsibility: Employers must track prior-year FICA wages to determine which employees are subject to the Roth catch-up requirement. Plans must also offer a Roth option to all employees if they wish to allow high earners to continue making catch-up contributions.