401(k) catch-up calculator: the 60–63 super catch-up and the Roth rule
Two catch-up rules shape the 2026 401(k) limit. People who turn 60, 61, 62 or 63 during the year get a larger "super" catch-up: $11,250 instead of $8,000, the same amount as in 2025. And from 2026, anyone whose prior-year FICA wages from that employer were over $150,000 must make their catch-up as a Roth contribution, after tax. The tables are Coastline's engine, which applies both rules in every working year of a plan.
2026 employee deferral limit by age
| Age | Regular limit | Catch-up | Total |
|---|---|---|---|
| 49 | $24,500 | $0 | $24,500 |
| 50 | $24,500 | $8,000 | $32,500 |
| 59 | $24,500 | $8,000 | $32,500 |
| 60 | $24,500 | $11,250 | $35,750 |
| 61 | $24,500 | $11,250 | $35,750 |
| 62 | $24,500 | $11,250 | $35,750 |
| 63 | $24,500 | $11,250 | $35,750 |
| 64 | $24,500 | $8,000 | $32,500 |
| 70 | $24,500 | $8,000 | $32,500 |
The super catch-up window closes in the year someone turns 64; from then the regular $8,000 catch-up applies again. Employee and employer contributions together, not counting catch-ups, are capped at $72,000 (the §415(c) limit). The IRA limit is $7,500, plus $1,100 from age 50.
The Roth catch-up rule for earners over $150k
If FICA wages from the employer in the prior year (Form W-2, box 3) were more than $150,000, every catch-up dollar must be a designated Roth contribution: taxed now, tax-free later. The regular $24,500 can still be pre-tax. Below the threshold, the catch-up can be pre-tax as before. Two 61-year-olds in Texas, each with $900,000 already in the 401(k), deferring as much as they can; first year, federal tax:
| W-2 wages | Deferred | Pre-tax | Roth | AGI | Federal tax |
|---|---|---|---|---|---|
| $140,000 | $35,750 | $35,750 | $0 | $104,250 | $14,105 |
| $200,000 | $35,750 | $24,500 | $11,250 | $175,500 | $30,854 |
At $140,000 the whole $35,750 comes off AGI. At $200,000 only $24,500 does; the $11,250 Roth catch-up adds about $2,700 to this year's federal tax at the engine's 2026 brackets. That money then grows in the Roth and comes out tax-free, so the rule changes when the tax is paid, not the room to save.
- Threshold: $150,000 of 2025 FICA wages decides 2026 (it was $145,000), indexed.
- Effective date: the rule applies from 2026. The final regulations (September 15, 2025) generally apply to taxable years beginning after December 31, 2026; for 2026, plans follow a reasonable good-faith reading of the law. Governmental and collectively bargained plans have a later date.
- Self-employed: the test reads FICA wages from the employer, so pay that is not W-2 wages (a sole proprietor's or partner's earnings) does not trigger it.
Sources: IRS Notice 2025-67, IR-2025-111, and the IRS news release on the final Roth catch-up regulations.
Educational, not tax advice. Single filers in Texas, 2026 limits and brackets, no employer match; the engine treats the plan as offering Roth deferrals.
Common questions
What is the 401(k) catch-up limit for 2026?
$8,000 from age 50, on top of the $24,500 regular limit, for $32,500 in all. People who turn 60, 61, 62 or 63 in 2026 can contribute $11,250 instead, for $35,750.
Who qualifies for the 60–63 super catch-up?
Anyone who turns 60, 61, 62 or 63 during the year. The year they turn 64 the catch-up goes back to $8,000.
Do high earners have to make catch-up contributions as Roth?
Yes, from 2026: if prior-year FICA wages from that employer were over $150,000, catch-up contributions must be designated Roth. The regular $24,500 can still be pre-tax.
Does the Roth catch-up rule apply to the self-employed?
It is tested on FICA wages from the employer sponsoring the plan, so earnings that are not W-2 wages do not count toward the threshold.