Super catch-up contributions (ages 60 to 63)

What the super catch-up is

SECURE 2.0 created a higher catch-up limit, starting in 2025, for employees in a four-year age window. If an employee reaches age 60, 61, 62 or 63 by December 31, their catch-up limit for that year is $11,250 in 2026 instead of $8,000. In the year they turn 64, the limit drops back to the standard catch-up amount.

For 2027 it rises to $11,750, so an employee aged 60 to 63 can defer up to $37,250. (IRS Notice 2026-66)

“Super catch-up” is an industry nickname. The IRS describes it as the higher catch-up contribution limit for ages 60 to 63.

Why it matters to employers

The window is short and based on the age reached at year end, which payroll systems do not track unless they are set up to. Ask your provider and payroll vendor how the higher limit is applied, and whether your plan document includes it.

The Roth catch-up rule applies here too. An employee in the age window whose prior-year Social Security wages from you were above $150,000 must make the whole catch-up amount as Roth in 2026.

Example with 2026 figures

An employee turns 61 in August 2026. She can defer $24,500 plus $11,250, or $35,750 for the year. Her colleague who turns 64 in March 2026 is limited to $24,500 plus $8,000, or $32,500.

Common mistakes

• Using the employee’s age on each pay date instead of their age on December 31.

• Leaving the higher limit on for an employee in the year they turn 64.

• Telling employees the higher limit is available before confirming the plan and payroll support it.

• Forgetting SIMPLE IRA plans have their own figure: $5,250 at ages 60 to 63 in 2026.