Turn 60, 61, 62, or 63 at any point this year and the IRS lets you contribute up to $11,250 in catch-up money to your 401(k), well above the $7,500 ceiling that applies to everyone else over 50. That extra $3,750 per year is available for only four calendar years before it vanishes at age 64, and most people who qualify have no idea the option exists.
The provision, widely called the “super catch-up,” was written into the SECURE 2.0 Act (Public Law 117-328, Division T) and took effect for plan years starting after December 31, 2024. It covers 401(k), 403(b), governmental 457(b), and federal Thrift Savings Plan accounts. Despite being on the books for more than two years, the rule has gotten remarkably little attention outside retirement-planning circles. Benefits advisors consistently say that when they raise the topic with clients in the 60-to-63 age band, the most common response is a blank stare.
How the contribution limits stack up
For 2025, the IRS set the standard elective deferral limit at $23,500. Workers 50 and older can add up to $7,500 in catch-up contributions, bringing their ceiling to $31,000. Workers who turn 60, 61, 62, or 63 during the calendar year replace that $7,500 with the enhanced $11,250, pushing their maximum employee deferral to $34,750.
Both the base deferral limit and the catch-up amounts are adjusted annually for inflation. The IRS typically publishes the next year’s numbers each October or November. A USDA National Finance Center bulletin already reflects 2026 figures for federal Thrift Savings Plan participants, setting the combined contribution ceiling at $35,750 for those in the 60-to-63 age band. That implies a base deferral of $24,500 for 2026, though the IRS has not yet published official private-sector 401(k) limits for 2026.
One distinction that trips people up: the super catch-up does not extend to IRAs. The IRA catch-up contribution for savers 50 and older stays at $1,000, with no age-based bump. The higher ceiling is strictly a workplace retirement plan benefit, as the IRS spells out in its guidance on catch-up contributions.
It is also worth noting that employer matching contributions sit on top of these employee deferral limits. The total annual additions cap under IRC §415(c), which includes both employee and employer contributions, was $70,000 for 2025. So the super catch-up does not eat into your employer match.
The Roth requirement that catches higher earners off guard
SECURE 2.0 added a second rule that directly affects super catch-up dollars: a mandatory Roth requirement for workers above a certain income level. Starting in 2026, anyone whose prior-year FICA wages from the sponsoring employer exceeded $145,000 (the 2025 threshold; the figure is indexed and may be slightly higher for 2026) must direct all catch-up contributions, including the super catch-up portion, into a designated Roth account rather than a pre-tax bucket. Treasury and the IRS finalized the details in regulations published in early 2025, after initially delaying the rule through IRS Notice 2023-62 to give plan sponsors more time.
Consider a practical example. A 61-year-old project manager earned $160,000 last year. She wants to contribute the full $11,250 super catch-up in 2026. Because her prior-year wages exceeded the threshold, every dollar of that catch-up must go into a Roth 401(k) account. If her employer’s plan does not yet offer a designated Roth option, she cannot make any catch-up contributions at all until the plan is amended. The IRS gave sponsors a transition window, but some smaller employers may still be working through the paperwork.
Workers earning below the wage threshold face no such restriction. They can direct super catch-up dollars to either pre-tax or Roth accounts, assuming their plan permits both.
Why some employer plans still are not ready
Federal employers moved early. The Thrift Savings Plan updated its systems for the 2025 plan year, and agencies like U.S. Customs and Border Protection have actively promoted the new limit in benefits materials. The private sector has been slower.
Plan sponsors must formally amend their plan documents to adopt the higher catch-up tier. Payroll systems need to distinguish among three separate contribution streams: ordinary elective deferrals, the standard catch-up for workers 50 and older, and the additional $3,750 available only to those turning 60 through 63. If a payroll system caps contributions at the generic $7,500 catch-up ceiling, eligible workers lose the extra room and may never realize it.
Large employers with dedicated retirement plan staff have generally adopted the provision by now, according to benefits consultants who work with Fortune 500 companies. Smaller firms, particularly those relying on off-the-shelf payroll platforms, are more likely to lag. If you work for a company with fewer than 500 employees, it is especially worth checking whether your plan has been updated.
What eligible workers should do before the window closes
The super catch-up opens the year you turn 60 and shuts after the year you turn 63. Once you reach 64, your catch-up limit drops back to the standard $7,500 (or whatever the indexed amount is at that point). That gives each eligible worker exactly four calendar years to capture the higher ceiling.
If you fall in the 60-to-63 age range in 2026, these steps are worth taking now:
- Check your plan’s current catch-up limit. Log into your 401(k) or 403(b) account and look at the maximum contribution ceiling displayed for your age. If it still shows $7,500, your employer may not have adopted the super catch-up yet.
- Contact HR or your plan administrator. Ask directly whether the plan has been amended to allow the $11,250 catch-up for participants aged 60 through 63. Your inquiry alone may prompt action.
- Understand the Roth requirement. If you earned more than $145,000 (or the current indexed threshold) from your employer last year, your catch-up dollars must go into a Roth account starting in 2026. Confirm that your plan offers a designated Roth option before you increase deferrals.
- Spread the extra savings across the full year. Waiting until the fourth quarter to increase contributions means much larger per-paycheck deferrals. Adjusting your rate early keeps the impact on each paycheck manageable.
- Coordinate with other retirement accounts. The super catch-up does not change IRA limits. If you also contribute to a traditional or Roth IRA, those limits ($7,000 plus a $1,000 catch-up for those 50 and older in 2025) are separate and unaffected.
- Check for a SIMPLE plan instead. If your employer sponsors a SIMPLE IRA or SIMPLE 401(k) rather than a traditional 401(k), a parallel super catch-up of $5,250 applies for ages 60 through 63, up from the standard SIMPLE catch-up of $3,500. The mechanics differ, but the age window is the same.
How much the extra room is actually worth
For workers already maxing out their 401(k) contributions, the additional $3,750 per year across four years adds up to $15,000 in extra tax-advantaged savings. If that money earns a 6% average annual return and sits untouched for 10 years after the last contribution, it grows to roughly $22,500 before taxes, according to basic compound-interest math. That is not a life-changing sum on its own, but for someone trying to close a retirement gap in their early 60s, it represents one of the few levers the tax code offers at that stage.
For workers who have fallen behind on saving, the higher ceiling is even more valuable. It effectively lets you shelter an additional $937 or so per quarter from taxes (or build a larger Roth balance, depending on your income), during the years when earnings often peak and major expenses like college tuition may be winding down.
Every pay period that passes without an updated deferral election is a missed opportunity during a window that, by design, does not reopen. If you are in the age range, the single most useful thing you can do this month is confirm that your plan allows the full $11,250 and adjust your contributions to capture it.
