Who Qualifies for the Super Catch-Up?
To use the super catch-up, two conditions must both be met: you must turn 60, 61, 62, or 63 during the calendar year, and you must participate in a workplace plan that permits catch-up contributions. The higher limit applies to:
- 401(k) plans
- 403(b) plans (nonprofits, schools, hospitals)
- Governmental 457(b) plans
- The federal Thrift Savings Plan (TSP)
The age window is exact. An employee who turns 64 before December 31, 2026 reverts to the standard age 50+ catch-up limit of $8,000, for a 2026 total of $32,500. There is no super catch-up at age 64 or older.
2026 Contribution Limits by Age Group
- Under 50: $24,500 (base deferral only)
- Ages 50-59 and 64+: $32,500 ($24,500 + $8,000 standard catch-up)
- Ages 60-63: $35,750 ($24,500 + $11,250 super catch-up)
The super catch-up limit is set by statute and confirmed annually by the IRS. The $11,250 amount has held for both 2025 and 2026 based on the inflation-indexed calculation under SECURE 2.0.
Maximize the 401(k) Window
Update your deferral election in January each year. Most payroll systems require an explicit change; the plan does not automatically raise your limit when you turn 60. If you spread contributions evenly across pay periods, confirm the per-period amount reaches $35,750 by year-end rather than stopping at the standard $32,500.
If your plan has not yet enabled super catch-up contributions, confirm with HR. Any plan within a controlled group that allows the super catch-up must extend it to all plans in that group under the IRS universal availability rule.
Use the SIMPLE IRA Boost
SIMPLE IRA participants ages 60-63 have a parallel higher limit: $5,250 for 2026, versus $4,000 for ages 50-59 and 64+. SIMPLE IRAs are also exempt from the mandatory Roth catch-up rule, so all contributions remain pre-tax regardless of income level.
The SIMPLE super catch-up works the same way: adjust your annual deferral election to capture the higher amount. Employer matching contributions are in addition to the employee limit.
Plan Pre-Tax vs. Roth Allocation
If your prior-year wages from one employer exceeded $150,000, all 2026 catch-up contributions, including the extra $11,250, must go to a Roth account under a separate SECURE 2.0 rule. The super catch-up amount is unchanged; only the tax treatment is restricted.
For earners below the $150,000 threshold, the entire $35,750 can go pre-tax, reducing current taxable income by $11,250 more than the standard catch-up would. That extra deduction is worth $3,600 in reduced federal tax at the 32 percent bracket.
Making It Count Before 64
The super catch-up window is open for exactly four years: ages 60, 61, 62, and 63. After that, you revert to the standard limit. An employee who turns 63 in 2026 has one year left to use the higher amount. Contributing the full $35,750 this year adds $4,250 of additional tax-advantaged savings that would not be available starting in 2027.
Plan documents must allow the feature, and the IRS issued final regulations in September 2025 requiring good-faith compliance beginning January 1, 2026. Most major plan providers have already updated their systems.
Contact TS CPA to review your contribution strategy for 2026 and confirm your plan is capturing the full super catch-up benefit.