Catch-up contribution

Extra annual deferral allowed for participants age 50+ ($7,500 in 2025) or age 60-63 ($11,250 in 2025 per SECURE 2.0).

Definition

Participants age 50+ may make an additional catch-up deferral on top of the standard limit ($7,500 in 2025, indexed). SECURE 2.0 added a higher catch-up for ages 60-63: $11,250 in 2025. From 2026, catch-up contributions for participants earning over $145,000 (indexed) must be Roth.

Related terms

Solo 401(k)401(k) retirement plan covering only a self-employed business owner and optionally their spouse.SECURE 2.0 Act2022 federal law making 90+ changes to retirement plan rules including RMD age, Roth Solo 401(k), and catch-up rules.