The Super Catch-Up at Ages 60 to 63: How the Higher Limit Works

Most workers can save a little extra once they reach 50. A newer rule lets some people save even more in the four years from age 60 through 63. People often call it the "super catch-up." This guide explains who can use it, how much it is for 2026, and what to ask your plan.

This is general education, not personal tax or investment advice. Your plan's own rules decide what you may do, so confirm details with your plan administrator and a qualified tax professional. For the bigger picture, see our retirement planning guide.

What is the super catch-up?

A catch-up contribution is extra money that people age 50 or older may put into a workplace plan on top of the regular yearly limit. A law called SECURE 2.0 added a higher catch-up limit for a narrow age band. The IRS catch-up page says "a higher catch-up contribution limit applies for employees who turn 60, 61, 62, and 63 in a calendar year starting in 2025."

The IRS lists the plans covered as "most 401(k), 403(b), governmental 457 plans, and the federal government's Thrift Savings Plan." SIMPLE plans have their own, smaller amounts.

How much is it in 2026?

The IRS page says: "For 2026, this higher catch-up contribution limit is $11,250 (instead of $8,000)." The IRS release on 2026 limits (IR-2025-111) says the higher limit "remains $11,250," and that the regular catch-up rose to $8,000 from $7,500.

Source: IRS catch-up page.

The regular 401(k) employee limit for 2026 is $24,500 (IR-2025-111). The IRS page says contributions are not treated as catch-up contributions "until they exceed the limit of $24,500 in 2026." As a simple illustration of our own, someone eligible for the higher limit could contribute up to $24,500 plus $11,250, or $35,750, if the plan allows it and no other limit applies. Other limits can apply, including plan-specific limits, so treat that as an upper-end example, not a promise.

Who qualifies?

The final regulations describe the group as a catch-up eligible participant who "attains age 60, 61, 62, or 63 during the taxable year." The test is your age during the calendar year, not on January 1. In 2026 that would be people who turn 60, 61, 62 or 63 at some point in the year, which in our arithmetic means birth years 1963 through 1966.

The regulations also say the higher limit applies to someone "who would attain age 60 but would not attain age 64 before the close of the taxable year." So the year you turn 64, you are back to the regular catch-up amount.

Source: IRS catch-up page and final regulations, as quoted above. The table is our summary.

Does my plan have to allow it?

No. The regulations say the higher limit "may, but is not required to, be included in an applicable employer plan." Some plans offer it and some do not. The regulations also expect a plan to state whether its reference to the regular catch-up limit includes the higher one.

So the useful question is: "Does our plan allow the higher catch-up for ages 60 to 63, and how do I sign up?" Also check whether the plan's payroll system can handle the change.

How is the higher limit set?

For plans other than SIMPLE plans, the regulations say the increased limit "is 150 percent of the otherwise applicable dollar catch-up limit," based on the 2024 amount, and that it is adjusted for the cost of living. Because of that adjustment, the dollar figure can change from year to year, so look up the current IRS number each year.

Does the Roth catch-up rule apply to it?

Separately from the higher limit, SECURE 2.0 requires some higher earners to make catch-up contributions as Roth. The IRS catch-up page says participants in plans with Roth features "must make catch-up contributions on a Roth basis" if prior-year wages with the plan sponsor exceeded $150,000 (for 2026). Roth contributions are made with after-tax money.

We did not find a source that exempts the higher amount from the Roth rule, so assume the two rules can apply together and ask your plan administrator. Our guide to the Roth catch-up rule covers the wage test and timing in more detail. Those rules involve interpretation, so a tax professional can confirm how they apply to you.

What if I also have a 403(b)?

The regulations say special 403(b) catch-up contributions can be made "in addition to catch-up contributions under section 414(v), as increased." That special rule has its own conditions, which we did not review. Ask your plan administrator.

Common mistakes to avoid

• Assuming every plan offers it. The higher limit is optional for the plan.
• Using the wrong age test. The test is whether you reach 60 to 63 during the calendar year.
• Forgetting the year you turn 64. The higher limit ends that year.
• Ignoring the Roth rule. Higher earners may have to make catch-up contributions as Roth.
• Assuming the number never changes. It is adjusted for cost of living.

Do the higher limits apply to IRAs?

The IRS page we read lists the plan types above (401(k), 403(b), governmental 457 and TSP) and SIMPLE plans. It does not list traditional or Roth IRAs for the 60-63 limit, and the final regulations we read cover employer plans, not IRAs. IRAs have their own limits; see our guide to gold IRA contribution limits and the IRS retirement pages for current figures.

Where do gold and silver IRAs fit?

The super catch-up is about workplace plan contributions. A gold or silver IRA is a different account type with its own rules, fees and price risk, and nothing here predicts any price. Some people hold precious metals as one part of their retirement savings; others do not. If you consider one, learn the rules first. Our collectibles rule guide, gold IRA guide, fee guide and risk guide explain the main points.

What we did not check

Two sources were not available to us this session: the full text of IRS Notice 2025-67 and the final 17,775 characters of the final regulations. We also did not review the special 403(b) rule, plan amendment deadlines, or highly compensated employee issues. The 2026 amounts come from the IRS pages cited above (the catch-up page was marked reviewed 07-May-2026). Rules and limits change, so confirm with the IRS and a qualified professional.