The super catch-up at ages 60 to 63: a four-year bonus round for late savers

By Tom, CPA · Updated October 25, 2026

TL;DR: Starting in 2025, SECURE 2.0 lets 401(k), 403(b), governmental 457(b) and TSP participants who turn 60, 61, 62 or 63 during the year make a larger catch-up contribution. For 2026 it's $11,250 instead of the regular $8,000, so total deferrals can reach $35,750. SIMPLE plan participants in that age band get $5,250.

Educational only, not tax, legal, or investment advice. Examples are illustrations, not predictions. Rules and limits change; verify current figures and talk to a qualified professional about your situation.

For years, the catch-up contribution worked like a birthday present that arrived on your 50th and then never changed. SECURE 2.0 added a strange twist: a bigger present for four specific birthdays, ages 60 through 63, after which the gift shrinks back to normal at 64. It's like a theme-park ride with a height requirement and a maximum height.

The quirk exists, but it's real money. For someone who got a late start, or who wants to shovel extra dollars into tax-advantaged accounts before retiring, the super catch-up can add thousands per year. Here's how it works and how it collides with the new Roth catch-up rule.

CPA Warning Label: The super catch-up is optional for plans, and as of Oct 2026 high earners (over $150,000 of prior-year FICA wages) must make catch-ups as Roth. Check both before assuming you can stash the full amount pre-tax.

What SECURE 2.0 changed

Section 109 of the SECURE 2.0 Act created a higher catch-up limit for participants who reach ages 60, 61, 62 or 63 during the calendar year, effective for tax years beginning after December 31, 2024. The higher limit is the greater of $10,000 or 150% of the regular catch-up, indexed for inflation. IRS final regulations released September 15, 2025 (IR-2025-91) provide guidance on this and on the Roth catch-up requirement.

Plans that offer catch-up contributions generally decide whether to include the higher age-60-to-63 amount. Many recordkeepers have built it in, but don't assume. Look for it in your plan's summary or the enrollment website.

Eligible ages

Eligibility is tested by the age you attain by the end of the calendar year. If you turn 60 on December 30, you're eligible for the entire year. If you turn 64 any time in the year, you go back to the regular catch-up for that year.

So the bonus round lasts four calendar years. Someone born in 1966 turns 60 in 2026 and is eligible in 2026 through 2029.

Amounts for 2026

Source: IRS Notice 2025-67 and IR-2025-111. Some SIMPLE plans with higher limits (the $18,100 base in certain small plans) use a $3,850 regular catch-up. IRA catch-ups are separate: $1,100 for 50+, with no 60–63 bump.

Catch-ups don't count against the overall $72,000 annual additions limit for defined contribution plans, so a 61-year-old could in theory see $72,000 + $11,250 = $83,250 go into a 401(k) in 2026 counting employer money.

Roth catch-up rule for higher earners

SECURE 2.0 also says that if your FICA wages from the employer sponsoring the plan were more than $150,000 in the prior year (2025 wages for 2026 contributions, a threshold that's indexed), your catch-up contributions must be designated Roth. That applies to the super catch-up too.

• The IRS's administrative transition period under Notice 2023-62 ended December 31, 2025.
• The final regulations generally apply to taxable years beginning after December 31, 2026, but plans must implement the rule in 2026 using a reasonable, good-faith interpretation.
• If your plan has no Roth option, affected high earners can't make catch-ups at all.

As of Oct 2026 this rule is still settling in, and plans may be implementing it differently. Details in mandatory Roth catch-ups.

Planning example

Illustration (assumptions): Fran turns 61 in 2026, earns $120,000 (so the Roth catch-up rule doesn't apply to her), and is in the 22% bracket. Her plan offers the super catch-up.

• Regular deferral: $24,500.
• Super catch-up: $11,250 (versus $8,000 if she were 59 or 64).
• Extra room from the super catch-up: $3,250 per year.
• She turned 60 in 2025, so her remaining eligible years are 2026, 2027 and 2028: about $9,750 of extra deferrals, plus any inflation increases.

If she defers pre-tax, the extra $3,250 saves about $715 of federal tax a year at 22%. Over those three years, at a hypothetical 5% return, the extra contributions could grow to roughly $10,200 by the end of 2028. Not life-changing, but nice, the retirement equivalent of finding a $20 in an old jacket every week.

Larry, by contrast, turns 62 and earned $210,000 in 2025 wages. His $11,250 catch-up must go in as Roth. That costs him the upfront deduction, but the money will come out tax-free later and has no RMDs once rolled to a Roth IRA.

Cash flow: can you actually afford it?

Hitting $35,750 in deferrals on a $120,000 salary takes about 30% of gross pay before taxes, benefits, and everything else. The super catch-up is most useful when:

• The house is paid off or nearly so,
• Kids are launched (or at least off the family phone plan),
• You're working a few extra years to pad the nest egg, or
• A spouse's income covers living costs.

Front-loading deferrals early in the year can cause you to miss part of the employer match if your plan doesn't do a true-up. See match and vesting.

How it fits early retirement

Many early retirees are already gone by 60, so the super catch-up is mostly a tool for "late-FIRE" or "one more year" folks, plus anyone who started saving late. If you're retiring at 62, the extra deferrals reduce taxable wages in your final high-earning years. Pre-tax dollars can then be converted to Roth in low-income years after you leave, or drawn under normal rules since you're already over 59½. For governmental 457(b) participants, remember that the special 457(b) last-three-years catch-up and the age-50 catch-up can't be used in the same year; you use whichever gives the larger amount.

A four-year action list

1. The year before you turn 60: check whether your plan offers the higher amount and whether it allows Roth deferrals. Look at your prior-year W-2 box 3 (Social Security wages) to see whether the Roth catch-up rule will apply.
2. January of each eligible year: update your deferral election to hit $35,750 by your last paycheck, spreading it evenly to protect the match.
3. Mid-year: confirm year-to-date deferrals on your pay stub, especially after a raise or bonus.
4. If you change jobs: tell the new employer how much you've already deferred, since the limit is per person.
5. The year you turn 64: drop your election back to the regular catch-up so you don't create an excess deferral that has to be corrected by April 15 of the following year.

Treat it like a short subscription you have to cancel on time. The plan may stop you automatically, but excess deferrals across two employers are your problem to catch.

Common mistakes

• Assuming it continues at 64. It doesn't. The calendar year you turn 64, you're back to $8,000.
• Two employers in one year: the deferral limit (including catch-ups) is per person across all 401(k) and 403(b) plans, not per plan. 457(b) limits are separate.
• Not checking payroll: some payroll systems cap catch-ups at the regular amount until you update your election.
• Ignoring the Roth requirement if your prior-year wages were over the threshold.
• Confusing IRA and plan catch-ups. The IRA catch-up stays at $1,100 regardless of age band.