A Higher Limit With an Expiration Date
Under Section 109 of the SECURE 2.0 Act, workers who reach ages 60, 61, 62, or 63 during the plan year can make an enhanced "super catch-up" contribution to a workplace retirement plan. For 2026, the IRS held the super catch-up at $11,250 — the same amount as 2025 — while the standard age-50 catch-up remains $8,000. Combined with the $24,500 base elective-deferral limit for 2026, an eligible 60-to-63-year-old can defer up to $35,750 into a 401(k), 403(b), or governmental 457(b) plan for the year.
The window is deliberately narrow. Eligibility begins in the calendar year the participant turns 60 and ends the year they turn 64, when the limit snaps back down to the standard $8,000 catch-up. That gives most workers exactly four opportunities to use it.
Who and Which Plans Qualify
The super catch-up is available in 401(k), 403(b), and governmental 457(b) plans that already offer age-50 catch-up contributions. It is not available in:
- SIMPLE IRAs (which have their own smaller super catch-up structure)
- Traditional or Roth IRAs (still capped at $7,500 plus $1,100 catch-up in 2026)
- Non-governmental 457(b) plans
Crucially, the higher limit is optional for employers. A plan sponsor must formally adopt the provision, and many mid-size 401(k) plans have not yet done so. Check the summary plan description or ask HR before assuming the extra $3,250 of deferral room is available.
The Roth Overlay for High Earners
Starting January 1, 2026, the SECURE 2.0 Roth catch-up rule takes effect for higher-paid workers. Employees whose prior-year FICA wages from the same employer exceeded $150,000 in 2025 must make all catch-up contributions — including the super catch-up — on a designated Roth (after-tax) basis. The rule applies regardless of age, so a 62-year-old earning $200,000 who wants the full $11,250 must direct it to a Roth 401(k) source.
Two consequences follow. First, high earners lose the current-year deduction on the catch-up amount, which can nudge estimated-tax calculations. Second, if the employer's plan does not offer a Roth 401(k) option, affected participants may be blocked from making any catch-up contribution at all until the plan is amended.
Practical Steps Before Year-End
- Verify eligibility on both sides. Confirm the participant's age in the calendar year and confirm the plan has adopted the super catch-up feature.
- Coordinate payroll early. Employers must code super catch-up dollars separately, and high-earner contributions must route to the Roth source. Errors caught in December are hard to unwind.
- Model the tax swing. For a household in the 32% federal bracket, shifting an $11,250 catch-up from pre-tax to Roth adds roughly $3,600 to the current-year tax bill in exchange for tax-free growth and withdrawal.
- Do not overlook spouses. Both spouses aged 60 to 63 can each use the super catch-up in their own workplace plans — potentially $22,500 of additional deferral space for the household.
- Plan the runway. Because eligibility ends the year the worker turns 64, participants who postpone using the higher limit lose that room permanently. It does not carry forward.
For pre-retirees still earning, the super catch-up is one of the few remaining ways to compress meaningful tax-advantaged savings into the final working years. The mechanics are strict, but for the four years they apply, the extra $3,250 of annual deferral space is worth confirming in writing.
Sources: IRS Notice on 2026 Retirement Plan Limits (November 2025); SECURE 2.0 Act of 2022, Section 109; Mercer – IRS Finalizes Rules for SECURE 2.0 Super Catch-Up Contributions; Kiplinger – New SECURE 2.0 Super 401(k) Catch-Up Contribution for Ages 60-63; Voya – New SECURE 2.0 "Super Catch-Up" Contribution for Ages 60-63; Charles Schwab – Catch-Up Contributions 2025 and 2026.