If you are age 50 or older during the current calendar year, you are entitled to make catch-up contributions. Catch up contributions are deferrals (pre-tax or Roth) in excess of the 402(g) limit.
2025
In 2025, participants aged 50 to 59 and aged 64+ may contribute up to $31,000 ($23,500 up to the legal limit, plus $7,500 for catch-up contributions).
Participants aged 60 to 63 during the current calendar year are eligible for even higher catch-up contribution limits referred to as “super catch-up.”
In 2025, participants aged 60 to 63 may contribute up to $34,750 ($23,500 up to the legal limit, plus $11,250 for super catch-up contributions).
2026
In 2026, participants aged 50 to 59 and aged 64+ may contribute up to $32,500 ($24,500 up to the legal limit, plus $8,000 for catch-up contributions).
Participants aged 60 to 63 during the current calendar year are eligible for even higher catch-up contribution limits referred to as “super catch-up.”
In 2026, participants aged 60 to 63 may contribute up to $35,750 ($24,500 up to the legal limit, plus $11,250 for super catch-up contributions).
Effective January 1, 2026, catch-up contributions must be made on a Roth basis for employees whose wages from the same employer (as defined for Social Security FICA wages) were greater than $150,000 (indexed annually), in the preceding calendar year.