Participants familiar with catch-up contributions may now be able to have a greater impact on their retirement savings through Super Catch-Up contributions. Catch-up contributions allow people age 50 and older to contribute more to their retirement plan than the standard limit. Super Catch-Ups build on that idea for a targeted age group.
Who is eligible?
Participants who are age 60, 61, 62, or 63 by the end of the calendar year are eligible to save a greater amount, either as a pre-tax contribution or Roth. In the year the participant turns age 64, they revert to the standard catch-up contribution limit.
Another way to look at the rule is if a participant is age 59 at the beginning of the year, they may be eligible for the Super Catch-Up contribution and if they are age 63 at the beginning of the year, they revert to the standard catch-up contribution rate.
How much can be contributed?
Just as all contribution limits are indexed each year, the Super Catch-Up contribution is too. For 2026, these are the numbers you need to remember:
- Participant contribution limit: $24,500
- Standard catch-up contribution limit: $8,000
- Super Catch-Up contribution limit: $11,250
The total contribution for a participant who qualifies under the Super Catch-Up contribution is $34,750 (compared to $32,500 under the standard catch-up).
What Employers should consider:
Not every plan will automatically allow Super Catch-Ups. Employers will need to work with the plan document provider to ensure the plan allows for them. Employers will also want to coordinate their payroll to ensure the proper limit is used for those participants who are eligible.
Just as catch-up contributions can be made as either pre-tax or Roth (if the plan allows for Roth contributions), Super Catch-Up contributions can be designated as either type. Understand that in 2026, all catch-up contributions for participants with prior year FICA wages of $150,000 or more will be required to designate their catch-up contributions as Roth. Employers should talk to their trusted advisor or plan provider to understand this rule, make any necessary adjustments, and communicate the impact to participants.
What Participants should do:
If you are nearing this age range, it’s worth checking in with your HR team or plan provider to understand when and how Super Catch-Up contributions will be available under your plan. You will want to budget the extra savings, plus understand if you are required to designate your catch-up contributions as Roth.
Disclosures
This information is not intended to be a substitute for specific individualized tax or legal advice. We suggest that you discuss your specific situation with a qualified tax or legal advisor.