Super catch-up contributions let workers aged 60, 61, 62 and 63 save more in a 401(k), 403(b), governmental 457(b) or the Thrift Savings Plan. For 2026, the super catch-up is $11,250, instead of the regular $8,000 catch-up for people 50 and older, bringing the total employee deferral to $35,750, according to the IRS 2026 limits announcement. SIMPLE plans have a $5,250 super catch-up. The SECURE 2.0 Act created this window starting in 2025. Here is who qualifies, how it interacts with the new Roth catch-up rule and how to use it.
Super Catch-Up Contributions for 2026
| Plan | Base limit | Regular catch-up (50-59, 64+) | Super catch-up (60-63) | Total at 60-63 |
|---|---|---|---|---|
| 401(k), 403(b), governmental 457(b), TSP | $24,500 | $8,000 | $11,250 | $35,750 |
| SIMPLE IRA or SIMPLE 401(k) | $17,000 | $4,000 | $5,250 | $22,250 |
| IRA | $7,500 | $1,100 | Not available | $8,600 |
The super catch-up replaces the regular catch-up; it is not added on top of it.
Who Qualifies?
- You must reach age 60, 61, 62 or 63 by December 31 of the year.
- Your plan must offer catch-up contributions; most do.
- Once you turn 64, you return to the regular $8,000 catch-up.
Example: Someone born in 1965 turns 61 in 2026, so they can defer up to $35,750. Someone born in 1962 turns 64 in 2026 and is limited to $32,500.
The Roth Catch-Up Rule
Starting in 2026, if your prior-year FICA wages from the employer sponsoring the plan exceeded $150,000, all catch-up contributions, including super catch-up contributions, must be made as Roth contributions. Your base $24,500 deferral can still be pre-tax. If your plan does not offer a Roth option, you may not be able to make catch-ups at all. See catch-up contributions in 2026.
How Much Can You Save?
A 61-year-old in the 24% bracket who makes the full $35,750 pre-tax deferral saves about $8,580 of federal income tax for the year. Over the four-year window, maxing out super catch-up contributions adds $13,000 more in contributions than the regular catch-up would ($3,250 a year), before investment growth. For higher earners subject to the Roth rule, the extra money goes into Roth savings that can be withdrawn tax-free later.
Using the Window Strategically
- Plan payroll early. To reach $35,750, you need to defer about $1,375 per biweekly paycheck.
- Check your plan’s settings. Some payroll systems cap deferrals at the regular catch-up unless updated.
- Coordinate with IRAs. You can also contribute up to $8,600 to an IRA if eligible. See Roth IRA contribution limits for 2026.
- Consider the Roth side. Even if not required, Roth catch-ups can diversify taxes in retirement.
- Self-employed? Solo 401(k) owners can use the super catch-up on the employee side.
Super Catch-Up vs. 457(b) Special Catch-Up
Governmental 457(b) participants within three years of normal retirement age may instead use the special 457(b) catch-up, up to twice the base limit ($49,000 for 2026), based on unused prior years. You use whichever gives the larger limit, not both. See the 457(b) plan guide.
A Four-Year Savings Plan
Here is what maximizing super catch-up contributions could look like for someone who turns 60 in 2026, assuming the limits stay at 2026 levels (they may rise with inflation):
| Year | Age | Base deferral | Super catch-up | Total |
|---|---|---|---|---|
| 2026 | 60 | $24,500 | $11,250 | $35,750 |
| 2027 | 61 | $24,500+ | $11,250+ | $35,750+ |
| 2028 | 62 | $24,500+ | $11,250+ | $35,750+ |
| 2029 | 63 | $24,500+ | $11,250+ | $35,750+ |
Over four years, that is at least $143,000 of contributions, plus any employer match. Employer contributions count toward the separate $72,000 total-additions limit for 2026, which does not include catch-ups, so the super catch-up does not crowd out your match.
How the Money Is Taxed Later
Pre-tax super catch-up contributions are taxed as ordinary income when withdrawn in retirement, and required minimum distributions begin at 73 (75 if born in 1960 or later). Roth catch-ups grow tax-free and, once you are 59½ and the account has been open five years, come out tax-free. Since 2024, Roth 401(k) balances have no RMDs for the owner. For many people in their early 60s, splitting contributions between pre-tax and Roth balances future tax flexibility. See how 401(k) distributions are taxed.
Common Mistakes
- Assuming the $11,250 is added to the $8,000 regular catch-up.
- Missing the window because a payroll system was not updated.
- Ignoring the Roth requirement for prior-year wages over $150,000.
- Exceeding limits after changing jobs midyear; the limit applies across all plans.
Frequently Asked Questions
What is the super catch-up for 2026?
$11,250 for ages 60 to 63 in 401(k), 403(b), governmental 457(b) and TSP accounts, and $5,250 for SIMPLE plans.
Can I make super catch-up contributions to an IRA?
No. IRAs only have the regular $1,100 catch-up.
Do super catch-up contributions have to be Roth?
Only if your prior-year wages from the employer exceeded $150,000.
What happens when I turn 64?
You return to the regular catch-up of $8,000 for 2026.
Final Thoughts
Super catch-up contributions give savers in their early 60s a four-year window to boost retirement savings. Confirm your plan supports them, update payroll, and plan for the Roth rule if your wages are high. See 401(k) contribution limits for 2026 for the full limits.
Have questions about how this applies to your situation? Book a free consultation with Aric and get answers from a CPA.
This article provides information only and should not be construed as advice. It is provided without warranty of any kind.
