For workers aged 50 and older, new 401(k) changes for 2025 include increased “super catch-up” contribution limits for certain age brackets and a future requirement for high earners to make all catch-up contributions on a Roth (after-tax) basis. These changes are part of the SECURE 2.0 Act. 

Changes to 401(k) catch-up contributions for 2025

Note: The increased “super catch-up” limit for ages 60–63 is optional for employers, and not all plans may offer it. 

Future changes for high earners – Beginning in 2026, a rule from the SECURE 2.0 Act will mandate that high earners make their catch-up contributions on a Roth basis.

• Who is a high earner? Anyone whose prior-year wages from their employer exceeded $145,000. This threshold will be indexed for inflation in the future.
• Mandatory Roth contributions. Catch-up contributions for these workers must be made with after-tax dollars into a Roth account, rather than a traditional pre-tax account.
• Impact on plan availability. If a high earner’s 401(k) plan does not offer a Roth option, they will be unable to make catch-up contributions at all. The IRS delayed enforcement of this rule until 2026 to give employers and plan administrators time to prepare. 

How to prepare for the changes

• Review your plan options. Check with your employer or plan administrator to see if your 401(k) plan offers the higher “super catch-up” contributions for ages 60–63, and if it includes a Roth option.
• Decide on a contribution strategy. High-earning workers who will be affected by the 2026 Roth requirement should determine whether they want to maximize pre-tax catch-up contributions in 2025 or start transitioning to Roth contributions earlier.
• Adjust contributions as needed. Consider increasing your 401(k) contributions to take advantage of the higher limits, especially during the “super catch-up” years between ages 60 and 63.