What are catch up contributions?
Americans age 50 or older can save more for retirement than the typical annual limit. These catch-up contributions allow savers to potentially make up ground on reaching their retirement goals

By Gregory J. King, CPA

12.23.2025

Key takeaways

People age 50 and older can exceed standard IRS retirement-plan limits through catch-up contributions.
Workplace-plan catch-up: $7,500 (2025) and $8,000 (2026); IRA catch-up: $1,000 (2025) and $1,100 (2026).
People ages 60 to 63 may qualify for an $11,250 “super catch-up” in some workplace plans.
A Roth catch-up requirement for certain higher earners is tied to prior-year FICA wages (threshold: $150,000 for 2026 determinations, based on 2025 wages).
Total 401(k)/403(b) annual additions cap: $70,000 (2025) and $72,000 (2026) (catch-up contributions are allowed beyond this cap).
IRA 2025 contribution deadline: April 15, 2026 (the tax filing deadline for most filers, not including extensions).

Catch-up contributions allow people age 50 and older to contribute beyond standard IRS limits. In 2025, most workplace plans permit an extra $7,500, and IRAs allow an additional $1,000. In 2026, the standard catch-up amount for most workplace plans increases to $8,000, and IRAs add $1,100. People ages 60–63 may be eligible for an enhanced "super catch-up" of up to $11,250 if their plan adopts the SECURE 2.0 provision. Separate IRS guidance and final regulations also address when catch-up contributions must be designated as Roth for certain higher earners.

Americans age 50 and older can contribute beyond the usual annual limits in certain retirement accounts through what are known as catch-up contributions. Congress introduced the provision in 2001 to give later-career savers an opportunity to accelerate retirement savings.

For 2025, the extra allowance is $7,500 in most workplace plans such as 401(k), 403(b), governmental 457(b), and the Thrift Savings Plan. Individuals with IRAs can contribute an additional $1,000. A temporary “super catch-up” of $11,250 for workplace plans is also available for people ages 60 to 63, provided their plan adopts the SECURE 2.0 provision. See how these amounts compare with the average 401(k) balance by age and what Empower research says about the retirement savings magic number to retire.

How do catch-up contributions work?

Catch-up contributions were introduced in 2001 as part of the Economic Growth and Tax Relief Reconciliation Act to help later-career savers build balances.¹ Eligibility begins in the calendar year you turn 50, even if that birthday falls on December 31. For 2025, most workplace plans allow an extra $7,500, and IRAs add $1,000. For 2026, most workplace plans allow an extra $8,000, and IRAs add $1,100.

2025 limits at a glance

Account type	2025 base limit	50+ catch-up	60–63 super catch-up*
401(k), 403(b), gov-457, TSP	$23,500	$7,500	$11,250
SIMPLE 401(k) / SIMPLE IRA	$16,500	$3,500†	$5,250
Traditional or Roth IRA	$7,000	$1,000	—

*The enhanced limit for ages 60–63 is available only if the plan adopts this SECURE 2.0 feature. Certain applicable SIMPLE plans use different limits, including an alternative age 50+ catch-up of $3,850 and a higher base limit of $17,600.

2026 limits at a glance

Account type	2026 base limit	50+ catch-up	60–63 super catch-up*
401(k), 403(b), gov-457, TSP	$24,500	$8,000	$11,250
SIMPLE 401(k) / SIMPLE IRA	$17,000	$4,000†	$5,250
Traditional or Roth IRA	$7,500	$1,100	—

Ages 60–63: the “super catch-up”

Beginning in 2025, SECURE 2.0 allows an enhanced $11,250 super catch-up in 401(k), 403(b), governmental 457(b), and Thrift Savings Plan accounts for individuals ages 60 to 63.² This higher allowance is available only if a plan adopts the feature. At age 64, the limit reverts to the standard catch-up amount ($7,500 in 2025 and $8,000 in 2026).

Roth-only catch-ups for higher earners

SECURE 2.0 includes a requirement that catch-up contributions for certain higher earners be designated as after-tax Roth contributions. The determination is based on prior-year FICA wages (wages under Internal Revenue Code section 3121(a)) from the employer sponsoring the plan. IRS cost-of-living guidance lists a $145,000 wage threshold for 2024 wages (used to determine whether 2025 catch-up contributions must be Roth) and a $150,000 wage threshold for 2025 wages (used to determine whether 2026 catch-up contributions must be Roth).^3,4 IRS Notice 2023-62 provided an administrative transition period, and Treasury and the IRS later issued final regulations with an applicability date that generally begins in 2027 (with later dates for certain governmental and collectively bargained plans).

Contribution limits in 2025

The IRS reviews and adjusts contribution limits each year, primarily in consideration for inflation impacts. The contribution limits for 2025 are:⁵

Contribution	2025 value / rule
401(k)/403(b) employee elective deferral limit	$23,500
Age 50+ catch-up (401(k)/403(b)/TSP/governmental 457(b))	$7,500
Age 60–63 “super catch-up” (if plan adopts)	$11,250
Annual additions cap (401(k)/403(b) total employer + employee contributions)	$70,000 (catch-up contributions are allowed beyond this cap)
Traditional/Roth IRA base contribution limit	$7,000
IRA age 50+ catch-up (total IRA limit for age 50+)	$1,000 (total $8,000)
SIMPLE IRA/401(k) base limit	$16,500 (or $17,600 for certain applicable SIMPLE plans)
SIMPLE age 50+ catch-up	$3,500 (or $3,850 for certain applicable SIMPLE plans)
SIMPLE ages 60–63 “super catch-up” (if plan adopts)	$5,250
Roth catch-up wage threshold	$150,000 of 2025 wages (transition relief and final regulations may affect timing)
IRA 2025 contribution deadline	April 15, 2026 (in most cases)

Sources: IRS IR-2024-285; Notice 2024-80; IRS Notice 2023-62; TSP updates; Form 5498 (2025). (IRS, TSP)

Contribution limits in 2026

The IRS reviews and adjusts contribution limits each year, primarily in consideration for inflation impacts. The contribution limits for 2026 are:⁶

Contribution	2026 value / rule
401(k)/403(b) employee elective deferral limit	$24,500
Age 50+ catch-up (401(k)/403(b)/TSP/governmental 457(b))	$8,000
Age 60–63 “super catch-up” (if plan adopts)	$11,250
Annual additions cap (401(k)/403(b) total employer + employee contributions)	$72,000 (catch-up contributions are allowed beyond this cap)
Traditional/Roth IRA base contribution limit	$7,500
IRA age 50+ catch-up (total IRA limit for age 50+)	$1,100 (total $8,600)
SIMPLE IRA/401(k) base limit	$17,000 (or $18,100 for certain applicable SIMPLE plans)
SIMPLE age 50+ catch-up	$4,000 (or $3,850 for certain applicable SIMPLE plans)
SIMPLE ages 60–63 “super catch-up” (if plan adopts)	$5,250
Roth catch-up wage threshold	$150,000 of 2025 wages (transition relief and final regulations may affect timing)

Sources: IRS IR-2025-111; Notice 2025-67; IRS Notice 2023-62; TSP updates. (IRS, TSP)

How much can you save in 2025 and 2026?

In addition to annual elective deferral limits, 401(k) and 403(b) plans also have a total contribution cap—often called the “annual additions” limit—that includes employee deferrals, employer matches, and other additions. For 2025, that limit is $70,000; for 2026, it is $72,000.^7,8Catch-up contributions (including the ages 60–63 super catch-up, if applicable) can be made in addition to the annual additions limit.

IRA catch-ups and deadlines

For IRAs, the base contribution limit is $7,000 in 2025 and $7,500 in 2026.^9,10 People age 50 and older can add the annual catch-up amount ($1,000 in 2025 and $1,100 in 2026).^11,12 You generally have until the federal tax filing deadline to make IRA contributions for the prior year. For 2025 contributions, that typically means you can contribute until April 15, 2026.

Why catch-ups matter

Catch-up provisions can help older adults narrow retirement savings gaps, especially for those who may have paused contributions earlier in life.

They can help increase retirement balances in the years leading up to retirement.
They can provide tax advantages depending on whether contributions are pretax or Roth (if available in your plan).
They can provide flexibility for late-career workers who may be able to save more during higher-earning years.

How much total can I save in 2025 and 2026?

In 2025, individuals can generally contribute up to the following amounts (including catch-up contributions where eligible):¹¹

$31,000 in a 401(k), 403(b), or Thrift Savings Plan (including the age 50+ catch-up)
$34,750 in those plans if eligible for the ages 60–63 super catch-up and the plan adopts it ($23,500 + $11,250)
$8,000 in a traditional or Roth IRA (including the age 50+ catch-up)
$20,000 in a SIMPLE 401(k) or SIMPLE IRA (including the age 50+ catch-up; certain applicable SIMPLE plans may differ)
Governmental 457(b) plans have a separate limit; the annual limit generally equals the elective deferral limit (plus any permitted catch-up), but it can include both employee and employer contributions.

In 2026, individuals can generally contribute up to the following amounts (including catch-up contributions where eligible):¹²

$32,500 in a 401(k), 403(b), or Thrift Savings Plan (including the age 50+ catch-up)
$35,750 in those plans if eligible for the ages 60–63 super catch-up and the plan adopts it ($24,500 + $11,250)
$8,600 in a traditional or Roth IRA (including the age 50+ catch-up; $7,500 + $1,100)
$21,000 in a SIMPLE 401(k) or SIMPLE IRA (including the age 50+ catch-up; certain applicable SIMPLE plans may differ)
Governmental 457(b) plans have a separate limit; the annual limit generally equals the elective deferral limit (plus any permitted catch-up), but it can include both employee and employer contributions.

Even if you turn 50 on December 31, you can make catch-up contributions at any point during that calendar year.

How to make catch-up contributions

The first step is to confirm whether your budget allows for higher contributions. Reviewing monthly expenses can help you decide whether additional savings are realistic.

For employer-sponsored plans, salary deferral contributions are typically adjusted through human resources, payroll, or the plan administrator. Many plans allow changes during the year.

For IRAs, contributions are made directly through the account provider, often online. A few factors apply:

Some plans may set limits that differ from IRS maximums, so it’s important to check your plan rules.
Highly compensated employees may face different restrictions in some workplace plans.¹³
The annual additions limit applies to 401(k) and 403(b) plans ($70,000 for 2025; $72,000 for 2026), but governmental 457(b) plans have a separate limit.
Deadlines differ. Salary deferrals to workplace plans generally must be made by December 31 for that year. IRA contributions for 2025 can typically be made until April 15, 2026.

Benefits of making catch-up contributions

Catch-up contributions can help strengthen retirement readiness in several ways:
Potentially increase savings balances later in a career
Provide potential tax advantages depending on pretax or Roth treatment
Help narrow gaps for those who paused saving earlier in life
Offer flexibility to contribute more during higher-earning years

FAQ about catch-up contributions

When do catch-up contributions start?

In the year you turn 50, regardless of your birthday month.

What are the catch-up limits for workplace plans in 2025 and 2026?

For 2025, the elective deferral limit is $23,500 plus a $7,500 catch-up. For 2026, it’s $24,500 plus an $8,000 catch-up. People ages 60 to 63 may have a higher $11,250 catch-up if a plan adopts it.

What is the IRA catch-up amount in 2025 and 2026?

The IRA catch-up amount is $1,000 in 2025 and $1,100 in 2026, on top of the base IRA limits.

Are higher earners required to make Roth catch-up contributions in workplace plans?

SECURE 2.0 and subsequent IRS guidance and regulations address when catch-up contributions must be designated as Roth for certain higher earners. The determination is tied to prior-year FICA wages and indexed thresholds, and the final regulations generally apply beginning in 2027.

What is the annual additions cap?

For 401(k) and 403(b) plans, the annual additions cap is $70,000 in 2025 and $72,000 in 2026. Catch-up contributions can be made beyond this cap.

Do SIMPLE plans have different catch-up rules?

Yes. SIMPLE plans generally have lower base limits and different catch-up limits. Certain “applicable” SIMPLE plans may use different base and catch-up limits under SECURE 2.0.

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1 Congress.gov, “H.R.1836 - Economic Growth and Tax Relief Reconciliation Act of 2001,” Accessed December 2025.

2 IRS, “401(k) limit increases to $23,500 for 2025, IRA limit remains $7,000,” Nov. 1, 2024.

3 IRS, “IRS announces administrative transition period for new Roth catch up requirement; catch-up contributions still permitted after 2023,” August 2023.

4 IRS, “2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in