The Super Catch-Up Rule Is Here: What 401(k) Plan Sponsors Need to Know in 2026

An exclusive savings boost for ages 60–63 – with a Roth twist for high earners

In 2025, a new SECURE 2.0 rule went into effect that many plan sponsors are still unaware of: a “super catch‑up” contribution option for employees ages 60–63. 

While adoption is not mandatory, the American Retirement Association reports that 73% of the plan sponsors they surveyed have already implemented it – meaning a growing number of employers have updated their plans and communicated this benefit to eligible employees. 

If your plan hasn’t addressed this yet, it’s a clear signal to act quickly to stay competitive, compliant, and aligned with employee expectations.

Known as the super catch-up contribution 414(v)(7), this new feature allows eligible participants to contribute more than the standard catch-up – 414(v) limit. 

But like many things in the SECURE 2.0 Act, it’s tied closely to income and Roth requirements – which means employers need to pay attention in 2026 and beyond.

This post explains how the super catch-up rule works, how it now intersects with the Roth-only catch-up requirement, and what 401(k) plan sponsors must do to stay compliant and support their employees.

What Is the “Super Catch-Up” Rule?

Starting in 2025, employees aged 60–63 became eligible to make higher catch-up contributions to their 401(k), 403(b), or governmental 457(b) plan.

Here’s how the rule works:

For ages 60 through 63, the catch-up contribution limit is the greater of:

• $10,000, or
• 150% of the standard catch-up limit for the year

For 2025, the standard catch-up was $7,500, so the super catch-up limit became $11,250.

That gave eligible participants an extra $3,750 of retirement savings room compared to other 50+ employees — but only during the four-year window from age 60 through 63.

To be eligible for the super catch-up, a participant has to:

• Be age 60, 61, 62, or 63 at the end of the year
• Be eligible for elective deferrals under your plan
• Have earned income from your organization
  • And the Plan had to adopt the provision

This provision applied only for the years participants were within that age range. At age 64, they reverted back to the standard catch-up limit.

What Changed for 2026? 

The Roth Requirement Now Applies

While 2025 allowed pre-tax or Roth super catch-up contributions, 2026 brought a new requirement:

If the participant earned more than $150,000 in FICA wages in 2025, their super catch-up contributions in 2026 must be Roth.

This mirrors the same Roth requirement that now applies to all catch-up contributions for high earners age 50+.

Year	Super Catch-Up Limit Active?	Roth Required for $150k+ Earners?
2025	✅ Yes	❌ No (pre-tax allowed)
2026	✅ Yes	✅ Yes (Roth required)

Contribution Limits (2026)

Age Group	Regular Limit (Deferral)	Catch‑Up Limit	Total Potential for 2026
Under 50 402(g)	$24,500	—	$24,500
Age 50 or older 414(v)	$24,500	$8,000	$32,500
Super Catch Up for ages 60‑63  414(v)(7)	$24,500	$11,250	$35,750

Note: All limits are indexed for inflation and may be adjusted annually.

What Employers Need to Do in 2026

Now that the Roth requirement has kicked in, plan sponsors must double-check that systems, documents, and providers are ready.

✅ 1. Confirm your plan allows Roth contributions

If not, high earners over age 50 may be blocked from catch-up contributions entirely.

✅ 2. Ensure payroll systems track prior-year FICA wages

The $150,000 income test is based on Box 3 of the W-2 from the previous calendar year.

✅ 3. Coordinate with your recordkeeper on new limits

Super catch-up eligibility needs to be applied per year, based on participant age.

✅ 4. Review plan documents and update procedures

You may need to:

• Add Roth
• Add deemed Roth election language
• Adjust for new catch-up limits and age tracking

✅ 5. Communicate with eligible participants

Participants aged 60–63 may not know they qualify for higher contributions. If they’re also high earners, they may not realize their catch-up must now be Roth.

This is one of the few chances employees get to make a meaningful catch-up late in their careers – when retirement may be just a few years away.

Done well, it:

• Boosts savings in peak earning years
• Offers powerful tax-free growth for Roth contributions
• Shows employees you care about their retirement success

Done poorly (or ignored), it:

• Creates confusion and frustration
• Opens your plan up to operational failures
• Misses a valuable benefit opportunity

The super catch-up rule is now live – and the Roth rules are layered on top.

If your team isn’t 100% sure how to handle this new provision, or whether your systems are set up correctly, I can help. From plan amendments to payroll coordination to participant communication, I work side-by-side with plan sponsors to make complex rules simple – and fully compliant.