Short answer. For 2026, the 401(k), 403(b), governmental 457(b) and Thrift Savings Plan deferral limit is $24,500. The catch-up at 50 and older is $8,000, but if you turn 60, 61, 62 or 63 during 2026 it is $11,250 instead, for a total of $35,750. Starting in 2026, if your prior-year wages from the employer sponsoring the plan were over $150,000, catch-up contributions must be Roth. IRA catch-ups ($1,100 for 2026) are separate.
Step 1: find your 60-to-63 years
The higher limit depends on the age you reach by the end of the calendar year, not your age on any particular payday. The final regulations describe it as a participant who "would attain age 60 but would not attain age 64 before the close of the taxable year." In practice, the four calendar years in which you turn 60, 61, 62 and 63 are the higher-limit years. The year you turn 64, you go back to the regular $8,000 catch-up.
| Birth year | Age reached in 2026 | 2026 catch-up |
|---|---|---|
| 1967 to 1976 | 50 to 59 | $8,000 |
| 1963 to 1966 | 60 to 63 | $11,250 |
| 1962 or earlier | 64 or older | $8,000 |
SIMPLE IRAs and SIMPLE 401(k)s have their own amounts: $4,000 at 50 and older, or $5,250 for those turning 60 through 63.
Step 2: check the Roth catch-up wage test
- Find last year's Form W-2 from the employer that sponsors your plan. For 2026 catch-ups, that's your 2025 W-2.
- Look at box 3, Social Security wages. The final regulations use Social Security (FICA) wages from box 3, not the box 5 Medicare figure.
- Compare with $150,000. The IRS catch-up page says that beginning in 2026, plans with Roth features must have participants whose prior-year wages with the plan sponsor exceeded $150,000 make catch-ups on a Roth basis.
- If you had no FICA wages from that employer last year, the final regulations say the requirement doesn't apply to you for the current year.
Step 3: ask payroll how your plan handles it
- Does the plan have a Roth option? The final regulations let a plan without one allow catch-ups for participants not subject to the requirement while leaving out those who are, so an affected worker in such a plan may not be able to make catch-ups at all.
- Does the plan use a deemed Roth election? A plan can treat your catch-ups as Roth automatically if the plan document says so and you have a real chance to make a different election.
- When do the rules fully apply? The final regulations generally apply to taxable years beginning after December 31, 2026; plans may use a reasonable, good-faith interpretation before then.
Step 4: set the per-paycheck amount
Divide what's left of the year's total by the paychecks left in the year. Your deferrals go first toward the $24,500 limit; the catch-up is the amount above it.
Two coworkers plan 2026
Worker A was born in 1964 and turns 62 in 2026. Paid every two weeks (26 paychecks). Her 2025 W-2 from this employer shows box 3 wages of $162,000, and the plan has a Roth option.
- 2026 maximum: $24,500 + $11,250 = $35,750.
- Because $162,000 is over $150,000, the $11,250 catch-up goes in as Roth. The first $24,500 can be pre-tax or Roth, as she chooses.
- Starting in January: $35,750 ÷ 26 = $1,375 a paycheck.
- If she only starts in June with 15 paychecks left and $9,000 already in: ($35,750 − $9,000) ÷ 15 = $1,783.33.
Worker B was born in 1972 and turns 54 in 2026. Box 3 wages for 2025 were $140,000. Maximum: $24,500 + $8,000 = $32,500. At $140,000 the Roth requirement doesn't apply, so the catch-up can be pre-tax.
Step 5: check your stubs
After the first paycheck, confirm the stub splits pre-tax and Roth the way you expected. Problems are easier to fix early in the year than after the limit is reached.
Don't forget the IRA
For 2026, the IRA limit is $7,500 and the IRA catch-up at 50 and older is $1,100. The IRS says IRA catch-ups are due by your tax return due date, not including extensions. The IRS describes the Roth catch-up requirement for workplace plans; its IRA section doesn't mention it.
Official sources
- IRS: Retirement topics, catch-up contributions (updated May 7, 2026)
- IRS IR-2025-111: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
- IRS IR-2025-91: final regulations on the new Roth catch-up rule (Sept. 15, 2025)
- IRS Internal Revenue Bulletin 2025-40, T.D. 10033: catch-up contribution final regulations
Checked November 2026 on irs.gov and nj.gov.
Common questions
I turn 64 in 2026. Do I get the $11,250 catch-up?
No. The higher amount is for those who reach 60 but not 64 by the end of the year. In the year you turn 64, the regular $8,000 catch-up applies.
Which wages count for the $150,000 Roth catch-up test?
Your prior-year Social Security wages (Form W-2 box 3) from the employer that sponsors the plan, according to the final regulations.
What if my plan has no Roth option?
The final regulations let such a plan allow catch-ups only for participants not subject to the Roth requirement, so affected workers may not be able to make catch-ups in that plan. Ask your plan administrator.
Does the Roth catch-up rule apply to my IRA?
The IRS describes the requirement for workplace plans with Roth features. IRA catch-ups are a separate $1,100 for 2026.
What's the SIMPLE IRA catch-up for ages 60 to 63?
$5,250 for 2026, compared with $4,000 for others age 50 and older.
Is the $11,250 added on top of the $8,000 catch-up?
No. For someone turning 60 through 63 during the year, $11,250 replaces the $8,000 catch-up, so the 2026 total is $24,500 plus $11,250, or $35,750.
Related guides: HSA eligibility changes for 2026 · Inherited IRA 10-year rule, step by step