Catch-Up Contributions, Explained

Catch-up contributions allow individuals 50 and older to contribute additional money to their workplace retirement plans like 401(k)s and 403(b)s, as well as to individual retirement accounts (IRAs).

Catch-up contributions are designed to help those approaching retirement age save more money for their retirement.

Learn how catch-up contributions work, the eligibility requirements, and how you might be able to take advantage of these contributions to help reach your retirement savings goals.

What Is a Catch-Up Contribution?

A catch-up contribution is an additional contribution individuals ages 50 and older can make to a retirement savings plan beyond the standard allowable limits each year. In addition to 401(k) plans, 403(b)s, and IRAs, catch-up contributions can also be made to Thrift Savings Accounts, 457 plans, and SIMPLE IRAs.

Catch-up contributions were created as a provision of the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) of 2001. They were originally planned to end in 2010. However, catch-up contributions became permanent with the Pension Protection Act of 2006 as one of the ways to save for retirement.

The idea behind catch-up contributions is to help older individuals who may not have been able to save for retirement earlier in their careers, or those who experienced financial setbacks, to “catch up.” The additional contributions could increase their retirement savings and improve their financial readiness for their golden years.

Individuals who have maxed out their 401(k) contributions, including catch-up contributions, might choose to open an IRA to save even more for retirement. They could even make an IRA catch-up contribution.

How Does a Catch-Up Contribution Work?

Catch-up contributions allow individuals aged 50 and older to contribute extra money to retirement accounts such as workplace retirement plans and IRAs beyond the standard limits. Catch-up contributions can help older workers potentially build a bigger retirement nest egg.

To make a catch-up contribution you must be at least aged 50. If you are eligible, you can make the additional catch-up contribution on top of the standard contribution limit of the retirement plan set by the IRS. See the specifics about contribution limits below.

Making catch-up contributions might also provide individuals with tax benefits by lowering their taxable income so that they could possibly save even more money. For retirement savings plans like 401(k)s and traditional IRAs, catch-up contributions are typically tax deductible, lowering an individual’s taxable income in the year they contribute. However, catch-up contributions to Roth IRAs are made with after-tax dollars. That means you pay taxes on the money you contribute now, but your withdrawals are generally tax-free in retirement.

One thing to note is that as of January 1, 2026, as part of the SECURE 2.0 Act, individuals aged 50 and older who earned more than $150,000 in FICA wages in 2025 are required to put their 401(k) catch-up contributions into a Roth 401(k) account. With Roths, individuals pay taxes on contributions upfront, but can make qualified withdrawals tax-free in retirement.

Catch-Up Contribution Limits for 2026

Each year, the IRS evaluates and modifies contribution limits for retirement plans, primarily taking the effects of inflation into account.

The standard annual 401(k) contribution limit in 2026 is $24,500. For a traditional or Roth IRA, the standard annual contribution limit is $7,500 in 2026.

Catch-up contributions can be made on top of those amounts. Here are the catch-up contribution limits for 2026 for some retirement savings plans.

401(k) Catch-Up Limits (Ages 60-63)

Thanks to another provision of SECURE 2.0, “super catch-up contributions” allow people ages 60 to 63 who are enrolled in a participating retirement plan to make catch-up contributions to a 401(k) beyond the standard catch-up amount. These individuals can contribute up to $11,250 to certain types of employer-sponsored plans in 2026, as shown in the chart above, as long as their plan offers the super catch-up option.

The super catch-up is in addition to the standard yearly contribution limit to the plan and it’s made in place of the regular catch-up amount.

IRA Catch-Up Limits

The catch-up contribution limits for Roth and traditional IRAs, including rollover IRAs, in 2026 is $1,100 for those ages 50 and up. On top of the $7,500 standard IRA contribution limit for the year, the IRA catch-up contribution brings the total up to $8,600.

Catch-Up Contribution Requirements

In order to take advantage of catch-up contributions, individuals need to be age 50 or older — or turn 50 by the end of the calendar year. If eligible, they can make catch-up contributions each year after that if they choose to — up to the annual contribution limit.

Certain retirement plans may have other allowances for catch-up eligibility. For instance, with a 403(b) plan, in addition to the catch-up contributions for participants based on age, employees with at least 15 years of service may be able to make additional contributions, depending on the rules of their employer’s plan.

To maximize the advantages of catch-up contributions, it’s a good idea to become familiar with the rules of your plan as part of your retirement planning strategy.

When Can I Make a Catch-Up Contribution?

You can make a catch-up contribution if you are aged 50 or older and have a retirement account such as a 401(k), 403(b), 457(b), Thrift Savings Plan, or a traditional or Roth IRA.

For workplace retirement accounts like 401(k)s, 403(b)s, 457(b)s, catch-up contributions must be made by the end of the calendar year — meaning by December 31. For traditional and Roth IRAs, contributions can typically be made up until the tax filing deadline for the tax year in question (not including extensions). For example, for the 2026 tax year, the catch-up contribution deadline for these IRAs is April 15, 2027.

2026 Roth Rules for High Earners

Under a new law that went into effect on January 1, 2026 as part of SECURE 2.0, individuals aged 50 and older who earned more than $150,000 in FICA wages in 2025 are required to put their 401(k), 403(b), and 457(b) catch-up contributions into a Roth 401(k) account, as long as their employer offers a Roth option. With Roths, individuals pay taxes on contributions upfront, but they can make qualified withdrawals tax-free in retirement.

If your plan doesn’t offer the Roth option and you earned more than $150,000 in FICA wages in 2025, you may not be able to make catch-up contributions. Check with your plan administrator or benefits department to find out the specifics of your retirement plan.

Benefits of Catch-Up Contributions

There are a number of benefits to making catch-up contributions to eligible retirement plans. They include:

•   Increased retirement savings: By helping to make up for earlier periods of lower contributions to your retirement savings plan, catch-up contributions allow you to increase your savings and potentially grow your nest egg in the years closest to retirement.

•   Possible tax benefits: Making catch-up contributions may help lower your taxable income for the year you make them. That’s because contributions to 401(k)s and traditional IRAs are made with pre-tax dollars, giving you a right-now deduction. And contributions beyond the standard limits could lower your taxable income for the year even more. (Of course, you will pay tax on the money when you withdraw it in retirement, but you may be in a lower tax bracket by then.)

•   Additional security: Making catch-up contributions may give you an extra financial cushion as you approach full retirement age. And those contributions may add up in a way that could surprise you. For instance, if you contribute an additional $7,500 to your retirement account from age 50 to 65, assuming an annualized rate of return of 7%, you could potentially end up with more than $200,000 extra in your account.

How to Make Catch-Up Contributions

To make catch-up contributions to an employer-sponsored plan, contact your plan’s administrator or log into your account online. The process is typically incorporated into a retirement savings plan’s structure, and you should be able to easily indicate the amount you want to contribute as a catch-up.

To make IRA catch-up contributions, contact your IRA custodian (typically the institution where you opened the IRA) to start the process. In general, you have until the due date for your taxes (for example, April 15, 2027 for your 2026 taxes) to make catch-up contributions.

Finally, keep tabs on all your retirement plan contributions, including catch-ups, to make sure you aren’t exceeding the annual limits. Additionally, knowing how much is in your retirement accounts can help you decide when to retire.

The Takeaway

For those 50 and up, catch-up contributions can be an important way to help build retirement savings. They can be an especially useful tool for individuals who weren’t able to save as much for retirement when they were younger. By contributing additional money to their 401(k) or IRA now, they can work toward a goal of a comfortable and secure retirement.

Prepare for your retirement with an individual retirement account (IRA). It’s easy to get started when you open a traditional or Roth IRA with SoFi. Whether you prefer a hands-on self-directed IRA through SoFi Securities or an automated robo IRA with SoFi Wealth, you can build a portfolio to help support your long-term goals while gaining access to tax-advantaged savings strategies.

FAQ

What is the 401(k) catch-up limit at age 50?

For 2026, the 401(k) regular catch-up contribution limit for those ages 50 and up is $8,000. That’s on top of the standard 401(k) contribution limit of $24,500 for a total of $32,500 in 2026. However, under the SECURE 2.0 Act, individuals ages 60 to 63 can make a super catch-up contribution of up to $11,250 to their 401(k) in 2026 — instead of the $8,000 catch-up — for a total of $35,750.

How does the new 2026 Roth catch-up rule work?

The new 2026 Roth catch-up rule stipulates that individuals ages 50 and older who earned more than $150,000 in FICA wages in 2025 are required to put their 401(k) catch-up contributions into a Roth 401(k) account, as long as their plan offers a Roth option. With Roths, individuals pay taxes on contributions upfront, but can make qualified withdrawals tax-free in retirement.

If your plan does not offer a Roth option and you earned more than $150,000 in FICA wages, you may not be able to make a catch-up contribution.

Can I make catch-up contributions to a 401(k) and IRA?

Yes, you can make catch-up contributions to both a 401(k) and an IRA as long as you meet the eligibility criteria for each plan. Contributing to one of these plans does not affect whether or how much you can contribute to the other.

To be eligible to make catch-up contributions, you need to be aged 50 or older. If you are 60 to 63, you may be eligible for an enhanced “super catch-up” contribution to your 401(k) in 2026.

When can I make a catch-up contribution for 2026?

For a workplace retirement plan like a 401(k), you can make a catch-up contribution any time throughout the calendar year until December 31. If you have an IRA, you can make a catch-up contribution until the tax filing deadline for the tax year in question, which is typically April 15 of the following year. So for tax year 2026, your deadline to make an IRA catch-up contribution is April 15, 2027.

Do you get an employer match on catch-up contributions?

Catch-up contributions to workplace retirement plans may be eligible for an employer match, depending on your plan. Check with your benefits department or plan administrator to see if and what your plan allows in terms of an employer match on catch-up contributions. Also keep in mind that the IRS limits the total amount contributed by both employee and employer to the plan each year. If you’ve already reached that limit, your employer would not be able to match your catch-up contributions.

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