What are catch-up contributions?
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 make up ground on reaching their retirement goals
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 make up ground on reaching their retirement goals
09.10.2025
Key takeaways
- Age 50+ savers can exceed standard IRS limits
- 2025 workplace catch-up: $7,500; IRA catch-up: $1,000
- Ages 60–63 may qualify for $11,250 “super” catch-up
- High earners’ catch-ups become Roth-only in 2026
- Total 401(k) additions cap for 2025: $70,000
- IRA 2025 contribution deadline: April 15, 2026
Catch-up contributions allow people age 50 and older to contribute beyond standard IRS limits. In 2025, workplace plans permit an extra $7,500 and IRAs allow an additional $1,000. A temporary $11,250 “super catch-up” applies at ages 60–63 if a plan adopts it. High earners must make Roth-only catch-ups beginning in 2026.
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, and the Thrift Savings Plan. Individuals with IRAs can contribute an additional $1,000. A temporary “super catch-up” of $11,250 is also available for people ages 60–63, 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.
2025 limits at a glance
Account type | 2025 base limit | 50+ catch-up | 60–63 super catch-up* | Annual additions cap 401(k), 415(c) |
401(k), 403(b), gov-457, TSP | $23,500 | $7,500 | $11,250 (plan dependent) | $70,000 |
SIMPLE 401(k) / SIMPLE IRA | $16,500 | $3,500† | $5,250 | N/A |
Traditional or Roth IRA | $7,000 | $1,000 | — | N/A |
*The enhanced limit for ages 60–63 is available only if the plan adopts this SECURE 2.0 feature.
Certain SIMPLE plans have an alternative 50+ catch-up of $3,850 under SECURE 2.0. Figures reflect IRS 2025 cost-of-living adjustments.
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, and TSP plans for individuals ages 60–63.2 This higher allowance replaces the standard $7,500 during those four years — but only if a plan adopts it. At age 64, the limit reverts.
Roth-only catch-ups for high earners
The SECURE 2.0 Act of 2022 requires that catch-up contributions for employees with prior-year Social Security wages above $145,000 be made on a Roth basis.3 The provision was originally scheduled to take effect in 2024, but IRS Notice 2023-62 created a two-year transition period, delaying enforcement until January 1, 2026. Employers will need to ensure Roth options are available in their workplace plans by that date.
Catch-up contributions in 2025
The IRS reviews and adjusts contribution limits each year, primarily in consideration for inflation impacts. The catch-up contribution limits for 2025 are:4
Item | 2025 Value / Rule |
401(k)/403(b)/gov-457/TSP elective deferral limit | $23,500 |
Standard catch-up (50+) for those plans | $7,500 |
Super catch-up (ages 60–63) | $11,250 (if plan adopts) |
Annual additions cap (401(k), 415(c)) | $70,000 |
IRA base limit | $7,000 |
IRA catch-up (50+) | $1,000 (total $8,000) |
SIMPLE IRA base limit | $16,500 |
SIMPLE IRA catch-up (50+) | $3,500 (some plans allow higher at ages 60 to 63 per SECURE 2.0) |
Roth catch-up rule for high earners | Effective 2026; threshold $145,000 prior-year wages |
IRA deadline for 2025 tax year | April 15, 2026 |
Sources: IRS IR-2024-285; Notice 2024-80; IRS Notice 2023-62; TSP updates; Form 5498 (2025). (IRS, TSP)
How much can you save in 2025?
The 401(k) “annual additions” limit — which includes employee deferrals, employer match, and any after-tax contributions — is $70,000 in 2025.5
IRA catch-ups and deadlines
For IRAs, the base contribution is $7,000 in 2025, plus $1,000 for people age 50+, for a total of $8,000. Contributions for 2025 can be made up until April 15, 2026.6
Why catch-ups matter
Catch-up provisions allow older adults to narrow retirement savings gaps, especially for those who may have paused contributions earlier in life.
- They help increase balances before retirement.
- They can provide tax advantages depending on pretax or Roth treatment.
- They offer flexibility for late-career workers who may have higher earnings.
How much total can I save in 2025?
In 2025, individuals can contribute up to the following amounts, including catch-up contributions where eligible:7
- $31,000 in a 401(k), 403(b) or eligible 457 plan; $34,750 if ages 60–63 (if plan adopts super catch-up)
- $31,000 in a government thrift savings plan; $34,750 if ages 60–63 (if plan adopts super catch-up)
- $8,000 in a traditional or Roth IRA (age 50+)
- $20,000 in a SIMPLE 401(k) or SIMPLE IRA (age 50+)
Even if you turn 50 on December 31, you can make catch-up contributions at any point during 2025.
How to make catch-up contributions
The first step is to confirm whether your budget allows for higher contributions. Reviewing monthly expenses can help determine if extra savings are possible.
For employer-sponsored plans, contributions are typically adjusted through human resources or the plan administrator. Many plans allow changes at any time during the year.
For IRAs, contributions can be made directly through the account provider, often online. A few important factors apply:
- Some plans may set limits that differ from IRS maximums, so it is important to check plan rules.
- Highly compensated employees may face different restrictions.8
- The overall annual additions limit applies in workplace plans. In 2025, the cap is $70,000 for 401(k), 403(b), governmental 457, and TSP accounts.
- Deadlines differ. Employer plan contributions must be made by December 31. IRA contributions for 2025 can be made until April 15, 2026.
Benefits of making catch-up contributions
Catch-up contributions can help strengthen retirement readiness in several ways:
- 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 an individual turns 50, regardless of actual birthday month.
What are the 2025 catch-up limits for workplace plans?
$23,500 elective deferral + $7,500 catch-up. Ages 60–63 may use $11,250 if a plan adopts it.
What is the IRA catch-up in 2025?
$1,000 on top of the $7,000 base (total $8,000).
Are high earners required to make Roth catch-ups?
Yes — starting in 2026, if prior-year Social Security wages exceed $145,000.
What is the 2025 annual additions cap?
$70,000 across employee and employer contributions.
Do SIMPLE plans have different catch-ups?
Yes. SIMPLE IRA/401(k) base is $16,500, with $3,500 catch-up (some allow higher at ages 60–63).
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1 Congress.gov, “H.R.1836 - Economic Growth and Tax Relief Reconciliation Act of 2001,” June 2001.
2 IRS, “401(k) limit increases to $23,500 for 2025, IRA limit remains $7,000,” November 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, “401(k) limit increases to $23,500 for 2025, IRA limit remains $7,000,” November 2024.
5 Ibid
6 Ibid
7 Ibid
8 IRS, “Issue snapshot - Identifying highly compensated employees in an initial or short plan year,” August 2025.
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Gregory J. King, CPA
Contributor
Greg King is a Tax Specialist at Empower. A Certified Public Account, he is responsible for reviewing and identifying inefficiencies and opportunities for client portfolios, estates, and tax situations.
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