A catch-up contribution lets savers who are age 50 or over by the end of the calendar year contribute more than the standard limit to a workplace plan or an IRA. The extra amount is separate from the normal limit, so the maximum employee contribution is the standard limit plus the catch-up. The plan must allow catch-ups; they are not automatic.
Amounts for 2026
| Account | Standard limit | Catch-up |
|---|---|---|
| 401(k), 403(b), governmental 457(b) | $24,500 | $8,000 (age 50+) or $11,250 (ages 60–63) |
| SIMPLE IRA / SIMPLE 401(k) | $17,000 | $4,000, or $5,250 (ages 60–63) |
| IRA | $7,500 | $1,100 |
Example
A 52-year-old can defer $24,500 + $8,000 = $32,500 to a 401(k) in 2026. A 61-year-old can defer $24,500 + $11,250 = $35,750. See the 401(k) contribution limits 2026 guide for how this interacts with the total limit, and the 401(k) calculator to project a balance.
Roth requirement
From 2026, participants in plans with Roth features whose prior-year wages from the plan sponsor exceeded $150,000 must make catch-up contributions on a Roth (after-tax) basis.
Common mistakes
- Assuming the plan offers catch-ups. Check the plan document.
- Counting the age 60–63 amount on top of the $8,000; it replaces it.
- Mixing up IRA and 401(k) amounts. The IRA catch-up is far smaller. The Roth IRA contribution limits by year guide covers the IRA side.