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

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 of 1.5 times the standard catch-up amount, a.k.a. “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.

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 $145,000 (indexed annually), in the preceding calendar year.