401(k) Super Catch-Up Calculator 2026 — Ages 60-63 SECURE 2.0

What Is the SECURE 2.0 Super Catch-Up for Ages 60-63

The SECURE 2.0 Act of 2022 created a higher "super catch-up" contribution for workers who reach age 60, 61, 62, or 63 during the plan year. Starting in 2025, this super catch-up replaced the standard $7,500 catch-up for that four-year window with an amount equal to 150% of the standard — which is $11,250 for both 2025 and 2026. The policy reasoning is simple: workers in their early 60s are typically at peak earning power and only a few years from retirement, so letting them stash an extra $3,750 per year in their 401(k) helps close the retirement savings gap. Once you turn 64, you drop back to the standard $7,500 catch-up — there is no sliding scale. This creates a four-year window where you can defer up to $35,750 of your own salary, compared with $32,000 before 60 and $32,000 after 63.

2026 Contribution Limits by Age Bracket

For 2026 the IRS set the regular employee 401(k) deferral limit at $24,500, up $1,000 from 2025. Your total personal limit depends on your age: under 50 is $24,500; age 50 through 59 is $32,000 ($24,500 + $7,500 standard catch-up); age 60 through 63 is $35,750 ($24,500 + $11,250 super catch-up); and age 64 and up reverts to $32,000 ($24,500 + $7,500). Note that the super catch-up replaces the standard catch-up — they are not additive. Employer matching and profit-sharing contributions are on top of these personal limits, up to the combined Section 415(c) ceiling of $70,000 / $77,500 / $81,250 depending on age. Solo 401(k) owners get the full combined ceiling because they are both employee and employer.

Mandatory Roth Catch-Up for High Earners

SECURE 2.0 also requires high earners to make catch-up contributions on an after-tax Roth basis rather than pre-tax traditional. The rule: if your FICA wages from the same employer in the prior calendar year exceeded $145,000 (indexed for inflation), your 2026 catch-up dollars must go into the Roth portion of your 401(k). Pre-tax catch-up is not allowed for you. The wage test is per-employer, so if you switched jobs your prior W-2 wages from the new employer reset to zero and you may be exempt in your first year there. Self-employed individuals and partnership owners with no FICA wages are currently exempt from the mandate. Your employer's plan must offer a Roth 401(k) feature for you to make any catch-up contribution at all — if the plan is traditional-only, you lose the entire catch-up.

How to Maximize Your 401(k) With Employer Match

The single biggest missed-money mistake for 60-somethings is under-contributing in the super-catch-up window. If your employer matches 50% of contributions up to 6% of salary, on a $180,000 salary that is a free $5,400 per year — and every year you skip it is gone forever. Structure your deferrals to: first, capture the full employer match (front-load enough of each paycheck to get the entire match without accidentally maxing out early); second, use the super catch-up while you qualify (ages 60-63 only); third, if you are over $145K in prior FICA wages, direct the catch-up to the Roth 401(k) as required; fourth, coordinate with an IRA contribution ($7,000 + $1,000 catch-up for 2026). High earners should also check whether their plan offers the "mega backdoor Roth" — after-tax contributions converted to Roth, which can push total annual savings toward the $81,250 Section 415(c) ceiling.

Disclaimer: Estimates only based on IRS 2026 published limits and SECURE 2.0 Act provisions. Your specific plan may impose lower caps. Roth catch-up wage threshold is indexed and may adjust. Verify with your plan administrator or a CPA. Last updated: April 2026.