Roth Catch-Up Calculator 2026: Does the Mandatory Roth Rule Apply to You?
Roth Catch-Up Eligibility Check (2026)
Starting in 2026, higher earners must make 401(k) catch-up contributions as Roth (after-tax). Check whether the rule applies to you and what your limits are.
Catch-up status
Super catch-up
Super catch-up (ages 60–63)
2026 catch-up limit
$11,250
On top of the base deferral
Total 2026 401(k) max
$35,750
$24,500 base + $11,250 catch-up
Your 2026 catch-up must be Roth (after-tax)
Your 2025 wages from this employer ($165,000) exceed the $150,000 threshold by $15,000, so your $11,250 catch-up must go in as Roth — you pay tax now, and it grows tax-free. If your plan does not offer a Roth option, you may not be able to make catch-up contributions at all until it adds one.
How the threshold is measured:
- It is your prior-year (2025) wages, not your 2026 income.
- It is measured per employer — wages from a different employer are counted separately.
- The threshold is indexed for inflation; it rose from $145,000 to $150,000 for 2026.
Illustrative estimate based on the figures you enter and current federal tax rules — not a calculation of your actual taxes, and not tax advice. Consult a qualified tax professional. See our full disclaimer.
TL;DR
For 2026, the base 401(k) deferral limit is $24,500, the age-50 catch-up is $8,000, and the "super catch-up" for ages 60–63 is $11,250. The new twist: if your 2025 wages from your employer topped $150,000, your catch-up must go in as Roth (after-tax) — not pre-tax. If your plan has no Roth option, you may not be able to make catch-up contributions at all.
For two decades, catch-up contributions were simple: turn 50, put in extra, take the tax deduction. The SECURE 2.0 Act changed that for higher earners. The rule was originally meant to start in 2024, but the IRS granted an administrative transition. 2026 is the year it actually takes effect — so this is the first year many savers will see their catch-up forced into a Roth bucket.
The two pieces: how much, and which bucket
There are really two separate questions, and the calculator answers both.
How much you can contribute. Per IRS Notice 2025-67, the 2026 base elective deferral is $24,500. On top of that, the catch-up is $8,000 if you are 50 or older — or $11,250 in the years you are 60 through 63, a SECURE 2.0 enhancement designed to help people in their final working years.
Which bucket it goes in. This is the new part. If your 2025 wages from the plan-sponsoring employer were over $150,000, your 2026 catch-up must be Roth. You pay tax on it now, and it grows and withdraws tax-free later. Below the threshold, you keep the choice between pre-tax and Roth.
Why it might be a good thing
Being forced into Roth feels like losing a deduction — but for many high earners it is not a bad outcome. Roth dollars never generate Required Minimum Distributions, never push up IRMAA Medicare surcharges, and never increase the taxable share of Social Security. If you expect to have substantial pre-tax balances already, adding more tax-free money can improve your flexibility in retirement. The one thing to verify now: that your employer's plan actually offers a Roth option, because without one, high earners lose the ability to make catch-up contributions entirely.
Not sure whether Roth or pre-tax wins for your bracket and timeline? Connect with a retirement advisor who can model both paths against your full retirement tax picture.
Frequently Asked Questions
Under SECURE 2.0 Act §603, beginning in 2026 any 401(k), 403(b), or governmental 457(b) catch-up contribution made by a high earner must be designated as Roth (after-tax). A "high earner" is someone whose prior-year wages from the plan-sponsoring employer exceeded $150,000 (the 2026 threshold, indexed up from $145,000).
The base 401(k) elective deferral limit is $24,500 for 2026. The standard age-50 catch-up is $8,000, bringing the total to $32,500. Workers who are 60, 61, 62, or 63 during 2026 get a higher "super catch-up" of $11,250 instead of $8,000, for a total of $35,750.
Last year. The 2026 rule looks at your 2025 FICA (Social Security) wages from the same employer that sponsors the plan. Wages from a different employer are counted separately, and the threshold is indexed for inflation each year.
If you are a high earner subject to the mandatory-Roth rule and your plan has no Roth feature, you generally cannot make catch-up contributions until the plan adds one. Most large plans have added Roth options to comply, but it is worth confirming with your plan administrator before 2026.
No. The mandatory-Roth catch-up rule applies to employer plans (401(k), 403(b), governmental 457(b)). IRA catch-up contributions are separate and are not subject to this wage-based Roth requirement.
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