SECURE 2.0 Updates
Catch-Up Contributions
Certain participants will be able to make “super catch-up contributions” and higher earners must make their catch-up contributions on a Roth basis. RPB will notify the affected participants of these changes.
Effective 2025 for participants age 60 - 63
Super catch-up contributions. Starting in 2025, participants who are between age 60 and 63 by the end of the calendar year will be able to make catch-up contributions up to 150% more than the standard catch-up amount. The standard catch-up limit for people age 50 and older is currently $7,500.
Check with your payroll provider to make sure they are set up to process the new age 60-63 catch-up limit.
Secure 2.0 Employee Catch-Up Contributions
In addition to the $23,500 annual IRS contribution limit for all participants, those age 50+ can make catch-up contributions.
| Age | 2025 Catch-Up Contribution | Total 2025 Employee Contribution |
|---|---|---|
Under 50 |
Not eligible |
$23,500 |
50-59 and 64+* |
$7,500 |
$31,000 |
60-63* |
$11,250 | $34,750 |
- * To reach this contribution limit, a participant must first maximize their employee contributions, including the additional catch-up amounts listed for participants over 50.
Effective 2026 for high earners
High earners must use the Roth option for catch-up contributions. Beginning in 2026, participants age 50 and older who earned more than $145,000 in FICA wages (indexed for inflation) in the prior calendar year at their current employer will be required to make Roth catch-up contributions. While this will increase the immediate tax burden of high earners who are currently making catch-up contributions with pre-tax dollars, earnings on qualified Roth withdrawals are free from federal income taxes. Withdrawals on Roth earnings can be made tax-free as long as a participant has owned the account for five years and is at least age 59.5 (or due to disability or death).
Keep in mind that RPB’s plan currently allows all participants to make Roth contributions for their standard elective deferrals.