2026 Roth‑Only Catch‑Up Rule (for High Earners)

Catch-up contributions were designed as a perk for people in their peak earning years. You’re older, you’re often making more, and you’re trying to cram retirement savings in like you’re packing for a two-week trip with one carry-on.

Before 2026, many high earners chose to make catch-up contributions on a pre-tax basis. When you’re in a high tax bracket, that deduction feels pretty good.

Starting in 2026, that option disappears for certain people. If you fall under the new rule and you don’t direct your catch-up contribution to Roth, you lose the catch-up contribution entirely. No Roth election, no catch-up.

On top of that, catch-up contributions are no longer a single bucket. In 2026, there are two different catch-up levels based on age:

• The standard catch-up (age 50+)

• The larger “super” catch-up (age 60–63)

That “super” catch-up amount is where the headlines come from, because it’s large enough to hurt if you miss it.

Who the 2026 Roth catch-up rules apply to

This change doesn’t affect everyone. It targets a specific group, which makes it easy to overlook until something feels off with your paycheck or your contributions.

Age requirement: 50 or older

If you’re age 50 or older in 2026—including if you turn 50 during the year—you’re in catch-up territory.

In simple terms:

• Under 50: these rules don’t apply yet.

• Near 50: it’s worth paying attention.

• Age 60–63: the rule matters even more because of the higher catch-up amount.

This is very much a late-career rule aimed at people in their highest earning years.

Income requirement: around $150,000

The Roth-only requirement applies based on income, using a threshold of roughly $150,000 (based on prior-year Medicare wages).

• Above $150,000: the Roth-only catch-up rule applies.

• Below $150,000: the rule does not apply, and catch-up contributions can still be treated the old way, including pre-tax.

A practical way to check this is to look at Box 5 (Medicare wages) on your 2025 W-2. If Box 5 is above $150,000, this rule is aimed directly at you.

And yes—being close to the line still matters. Small changes in compensation can push you over.

2026 401(k) limits and catch-up contributions: how they stack

It helps to separate your base 401(k) deferral from your catch-up contribution. The forced Roth rule applies only to the catch-up portion for those who qualify.

Based on current projections and guidance for 2026:

So, for example, if you’re 61 in 2026 and your plan supports it, you could contribute:

• $24,500 as your base deferral (pre-tax or Roth)

• $11,250 as a Roth catch-up contribution

That’s a total of $35,750 into your 401(k) for the year.

The immediate tradeoff: less tax deduction today

If you’ve historically made catch-up contributions pre-tax, this is where the change becomes tangible. Many high earners sit in very high tax brackets, and losing a pre-tax deduction can increase current-year taxes.

So yes—being forced to use Roth for catch-up contributions can raise your tax bill compared to the old approach.

But that’s not the whole story.

The upside: building a meaningful Roth “tax-free” bucket

Many high earners who start serious planning later in life end up with most of their retirement assets in pre-tax accounts. That can look great on paper until required minimum distributions start pushing taxable income higher than expected.

This rule forces some balance. Over time, it nudges you into building Roth money—assets that can potentially be withdrawn tax-free later and provide flexibility when managing taxes in retirement.

You’re essentially being pushed to create a second bucket instead of relying entirely on pre-tax savings.

Step‑by‑Step: How to Make Sure You Keep Your Catch‑Up Contribution

This rule has a sneaky failure mode: you don’t “get in trouble,” you just quietly miss out.

If you qualify and you don’t set up Roth catch-up correctly, you can hit December 31 and realize you never got the catch-up in the first place. And you don’t get to rewind the calendar and fix it.

Step 1: Confirm you’re in the affected group

You’re likely affected if:

• You’re age 50+ in 2026.

• Your prior-year Medicare wages exceed about $150,000.

• Your plan needs to support Roth catch-up contributions.

Step 2: Confirm your plan supports Roth 401(k) contributions

Employers are not technically required to offer a Roth 401(k). That matters because if Roth catch-up is required and your plan doesn’t support it, you’re blocked.

Roughly 38% of plans do not offer a Roth 401(k). Smaller employers tend to lag here more than large ones.

The practical outcome:

• Roth 401(k) available → catch-up can still be made.

• No Roth 401(k) → catch-up may be unavailable for high earners.

Step 3: Watch your paycheck

Payroll systems should reject invalid pre-tax catch-up contributions in 2026. If that happens, your take-home pay may increase without you realizing why.

That “nice surprise” can be the warning sign that your catch-up contribution never went in. If you don’t fix it before year-end, the opportunity is gone for that year.

How people quietly lose $8,000 or $11,250

Example 1: Age 55, income $180,000

You attempt to make an $8,000 pre-tax catch-up contribution. Payroll rejects it. If you never redirect it to Roth, the $8,000 catch-up simply never happens.

Example 2: Age 61, income $160,000, no Roth option

You qualify for the $11,250 super catch-up, but your employer plan doesn’t offer Roth. You max the base deferral but miss the extra $11,250 entirely.

That’s the real risk: not losing the whole 401(k), but losing the extra layer.

Where that money can go if Roth catch-up isn’t available

If your plan can’t accept Roth catch-up contributions, the goal becomes maintaining the saving habit.

Common alternatives include:

• A taxable brokerage account

• A Backdoor Roth IRA strategy (where appropriate)

• Savings earmarked for family or legacy goals

If your plan doesn’t even offer a Roth 401(k), it’s highly unlikely to support a mega backdoor Roth strategy.

And remember, other age-based contribution increases may still apply:

• HSA catch-up begins at age 55

• IRA and Roth IRA catch-up at age 50

• Certain 403(b) plans allow additional catch-ups after 15 years of service

Why this matters most in peak earning years

Late career is often when saving capacity is highest. Missing an extra $8,000 or $11,250 isn’t a small mistake—it’s a meaningful lost opportunity that can’t be fixed retroactively.

This rule also has long-term planning implications. Too much pre-tax money can create tax issues later. Roth dollars provide flexibility.

Even planners were caught off guard by this change. That alone tells you it’s not a footnote.

Quick answers to common questions

What if my income is under $150,000?
Based on current guidance, the Roth-only rule does not apply.

Does the base $24,500 have to be Roth?
No. The base deferral can still be pre-tax or Roth, depending on your plan.

Can this be fixed after year-end?
No. Employee contribution limits are tied to the calendar year.

Final takeaway: don’t let the catch-up disappear in 2026

If you’re over 50 and earn above about $150,000, the rule is simple: catch-up contributions are Roth or nothing. The real risk isn’t higher taxes—it’s doing nothing and realizing too late that the extra $8,000 or $11,250 never made it into your plan.