Catch-Up Contributions After 50, the 2026 Limits
If your retirement savings got a late start, the tax code gives you extra room once you reach your 50s. These are catch-up contributions: amounts you can add on top of the normal annual limit in a 401(k) or similar plan. The 2026 rules include three details worth knowing: a higher limit for ages 60 through 63, a separate amount for SIMPLE plans, and a new requirement that some higher earners make catch-up contributions as Roth.
1. Who is eligible
The IRS says individuals who are age 50 or over at the end of the calendar year can make annual catch-up contributions. Because the test is the end of the year, someone who turns 50 in December can make catch-up contributions throughout that year, as long as the plan allows them.
Catch-up contributions are made through elective deferrals, meaning payroll contributions, and must be made before the end of the plan year.
2. The 2026 numbers for 401(k), 403(b), and 457 plans
For 2026, the IRS announced that the regular elective deferral limit for 401(k), 403(b), most governmental 457 plans, and the federal Thrift Savings Plan rose to $24,500, and the catch-up limit for those age 50 and over rose to $8,000, up from $7,500 for 2025.
Under a change made in SECURE 2.0, a higher catch-up limit applies to employees who turn 60, 61, 62, or 63 during the calendar year. For 2026 that higher limit is $11,250 instead of $8,000.
| Age during 2026 | Regular limit | Catch-up | Total you can defer |
|---|---|---|---|
| Under 50 | $24,500 | None | $24,500 |
| 50 to 59, or 64 and older | $24,500 | $8,000 | $32,500 |
| 60, 61, 62, or 63 | $24,500 | $11,250 | $35,750 |
Note the shape: the higher amount applies only in the years you turn 60 through 63. In the year you turn 64, the catch-up returns to the regular age-50 amount.
3. SIMPLE plans have their own amounts
SIMPLE IRA and SIMPLE 401(k) plans have lower limits. For 2026, the IRS lists a catch-up of up to $4,000, with salary reduction contributions not treated as catch-up until they exceed $17,000. For participants turning 60 through 63, the SIMPLE catch-up is $5,250 instead of $4,000.
| SIMPLE plan, 2026 | Regular | Catch-up | Total |
|---|---|---|---|
| Age 50 to 59, or 64 and older | $17,000 | $4,000 | $21,000 |
| Age 60 to 63 | $17,000 | $5,250 | $22,250 |
4. The new Roth catch-up rule
Starting in 2026, the IRS says participants in plans with Roth features that offer catch-up contributions must make their catch-up contributions on a Roth basis if their prior-year wages from the plan sponsor exceeded $150,000 (the 2026 figure). Roth contributions go in after tax, so they do not lower your taxable income this year, though qualified withdrawals later can be tax-free.
If your wages are over that level, check how your plan is handling this. The regular, non-catch-up part of your contributions is not affected by this rule.
5. How the catch-up is counted
The IRS explains that elective deferrals are not treated as catch-up contributions until they exceed the regular limit ($24,500 in 2026), a lower plan limit if your plan has one, or certain testing limits. Your total catch-up for a year is also limited by your compensation: you cannot defer more than you earn.
In practice, you simply elect a higher contribution through payroll, and the amount above the regular limit is the catch-up.
6. Turning the limits into a monthly amount
If you are paid monthly and want to reach the $32,500 total for ages 50 to 59 in 2026, that is about $2,708 a month. For the $35,750 total available at ages 60 to 63, it is about $2,979 a month. If you start partway through the year, divide the remaining amount by the remaining pay periods, and confirm your plan does not stop contributions early because of its own rules.
7. IRAs are separate
IRAs have their own, smaller catch-up amount that is separate from workplace plans. Contributing the maximum to a 401(k) does not reduce what you can put in an IRA, though income limits can affect IRA deductibility and Roth IRA eligibility.
8. Key takeaways
- Catch-up eligibility is based on being 50 or older by the end of the calendar year.
- For 2026, the 401(k)-type catch-up is $8,000, for a total of $32,500 with the $24,500 regular limit.
- Employees who turn 60, 61, 62, or 63 in 2026 can use a higher $11,250 catch-up, for a total of $35,750.
- SIMPLE plans allow a $4,000 catch-up on a $17,000 base, or $5,250 at ages 60 to 63.
- From 2026, catch-up contributions must be Roth for participants whose prior-year wages from the employer exceeded $150,000.