SECURE Act 2.0 Catch-Up Age 60-63 2026 Calculator
SECURE Act 2.0 Section 109 created an enhanced catch-up contribution for workers aged 60 through 63 starting in 2025. In 2026 the limit equals the greater of $11,250 or 150% of the standard $7,500 catch-up for 401k, 403b, and governmental 457b plans.
| Standard employee deferral | — |
| Standard age-50 catch-up | — |
| Enhanced age 60-63 catch-up (150%) | — |
| Catch-up that applies to you | — |
| Roth catch-up required? | — |
| Total 2026 employee contribution limit | — |
SECURE Act 2.0 Section 109 created an enhanced catch-up contribution for workers aged 60 through 63 starting in 2025. In 2026 the limit equals the greater of $11,250 or 150% of the standard $7,500 catch-up for 401k, 403b, and governmental 457b plans. SIMPLE plan participants get $5,250 instead of the standard $3,850. The window closes the year you turn 64.
The 60-63 Catch-Up Math
For 2026, the standard age-50+ catch-up is $7,500. SECURE 2.0 raises this to the greater of $10,000 or 150% of the standard catch-up, indexed to inflation. The IRS-adjusted 2026 number is $11,250 for 401k/403b/governmental 457b participants who are 60, 61, 62, or 63 by year-end. Once you turn 64 in the catch-up year you revert to the standard $7,500 limit — there is no "grandfather" extension.
Eligible Plan Types
The enhanced catch-up applies to 401(k), 403(b), and governmental 457(b). It does not apply to non-governmental 457(b) plans, IRAs (which have a separate $1,000 catch-up regardless of age), or SEP-IRAs. SIMPLE plan participants get their own enhanced figure: $5,250 in 2026 (150% of the $3,500 SIMPLE catch-up indexed to inflation).
The Mandatory Roth Catch-Up Rule
SECURE 2.0 also created a mandatory Roth catch-up rule: starting in 2026, employees earning more than $145,000 (indexed) in the prior year must make all catch-up contributions to a Roth account. Pre-tax catch-up is not allowed for high earners. The IRS delayed enforcement until plan years beginning after December 31, 2025 (Notice 2023-62), so 2026 is the first hard-enforcement year. If your plan doesn't offer a Roth option, you cannot make any catch-up.
Common 60-63 Catch-Up Mistakes
(1) Assuming the catch-up persists beyond age 63 — it doesn't, it ends the year you turn 64. (2) High earners ($145K+) trying to make pre-tax catch-up in 2026 — must be Roth. (3) Mixing IRA catch-up ($1,000) with workplace catch-up — they are separate limits and stack. (4) Missing the 150% rule for SIMPLE plans, which is often forgotten by payroll providers. (5) Not coordinating with a spouse who could also age into the 60-63 window.
Last updated May 2026. Sources: SECURE Act 2.0 Section 109 (Pub. L. 117-328), IRS Notice 2023-62, IRS Notice 2024-80 (2026 cost-of-living adjustments).