New SECURE 2.0 Super 401(k) Catch-Up Contribution for Ages 60-63
SECURE 2.0 changes will allow older workers to increase their retirement savings. Here's what you need to know.
The SECURE 2.0 Act continues to reshape retirement savings in 2025, offering new opportunities for many to strengthen their financial future. Key updates include a higher required minimum distribution (RMD) age and expanded eligibility for 401(k) plans, making it easier for part-time workers to participate.
A major highlight for 2025 is the enhanced catch-up contribution limits for individuals ages 60 to 63. If you’re in this age group, you can now contribute up to $11,250 to your 401(k), 403(b), or governmental 457 plan, far above the standard catch-up amount.
These increased retirement contributions help you maximize your savings during your peak earning years and can lower your taxable income and reduce your overall tax liability.
From just $107.88 $24.99 for Kiplinger Personal Finance
Be a smarter, better informed investor.
Sign up for Kiplinger’s Free Newsletters
Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.
Profit and prosper with the best of expert advice - straight to your e-mail.
Here’s what you need to know about how the new “super catch-up contributions” work.
Related: IRS Updates Long-Term Capital Gains Tax Thresholds
Standard 401(k) and IRA Catch-Up Contribution Limits
Before we dive into so-called “super catch-ups,” it helps to review standard catch-ups. (Catch-up contributions are additional retirement savings allowances for individuals 50 and older, designed to help boost their retirement savings.)
These provisions allow eligible savers to contribute beyond the standard annual limits in various retirement accounts like 401(k)s and IRAs.
This could help make up for years of inadequate savings or maximize your tax-advantaged retirement funds. However, note that catch-ups are optional for eligible employees.
- For the 2024 tax year (returns you're likely filing now), the standard annual deferral limit was $23,000, and the catch-up contribution limit for those age 50 and older is $7,500.
- That means an active participant 50 or older could contribute up to $30,500 last year.
SECURE 2.0 enhanced catch-up contributions for ages 60-63
Under SECURE 2.0, beginning this year, 2025, individuals ages 60 to 63 are eligible for increased catch-up contributions in their retirement plans.
This applies to 401(k), 403(b), and governmental 457(b) plans that currently offer catch-up contributions. It’s also important to note that this change is optional for employers. So, each plan sponsor will decide whether to implement this feature in their retirement plans.
This enhanced catch-up contribution limit is $10,000 or 150% of the standard age 50+ catch-up contribution limit, whichever is greater.
For example, the catch-up limit for those 50+ for 2024 was $7,500. So, the IRS has announced that for 2025, the enhanced catch-up contribution limit for those 60-63 is $11,250.
To qualify for the enhanced catch-up contributions, participants must meet specific criteria:
- Be 60, 61, 62, or 63 by the end of the calendar year
- Generally already contributed the maximum deferral amount
Note: Once participants turn 64, they revert to the standard age 50+ catch-up contribution limit.
And, of course, catch-up contributions are optional for employees.
2025 Enhanced Catch-up Contribution
Participant Age in 2025 | 2025 Standard Annual Deferral Limit | Catch-up Contribution for 2025 | Total 2025 Annual Contribution Limit |
50-59 OR 64 or older | $23,500 | $7,500 | $31,000 |
60-63 | $23,500 | $11,250 | $34,750 |
New Roth catch-up contribution rules for high-income earners
SECURE 2.0 also includes new provisions regarding Roth contributions for high earners. As Kiplinger has reported, IRS rules for this provision have been delayed until 2026.
However, when that provision kicks in, if a participant's wages exceed $145,000 in the previous year (subject to cost-of-living adjustments), they have to make catch-up contributions on a Roth basis.
Making catch-up contributions on an after-tax Roth basis means paying taxes on your retirement savings during years when you sometimes earn more.
2025 super catch-up contributions: Bottom line
Introducing enhanced catch-up contributions under SECURE 2.0 is part of a broader effort to encourage more workers to save for retirement.
With that in mind, allowing increased savings during key pre-retirement years could help some who haven’t been able to save as much earlier in their careers.
However, whether this is a good idea for you will depend on several factors, including employers' ability and willingness to adapt their plans and systems.
Also:
- Setting aside an extra $11,250 a year might not be practical if you’re juggling other financial responsibilities, like paying down debt or handling medical bills.
- As mentioned, as of 2026, if you earn over $145,000, these extra contributions must go into a Roth account, which means paying taxes upfront. That can reduce your take-home pay and might not make sense if you expect to be in a lower tax bracket in retirement.
- Plus, if you already have a healthy retirement balance, focusing on other goals, like building an emergency fund or investing in more flexible accounts, could be beneficial.
Before making large catch-up contributions, consider your overall finances and priorities to determine whether this strategy is right for you.
Related
Profit and prosper with the best of Kiplinger's advice on investing, taxes, retirement, personal finance and much more. Delivered daily. Enter your email in the box and click Sign Me Up.

As the senior tax editor at Kiplinger.com, Kelley R. Taylor simplifies federal and state tax information, news, and developments to help empower readers. Kelley has over two decades of experience advising on and covering education, law, finance, and tax as a corporate attorney and business journalist.
-
Three Critical Tax Changes Could Boost Your Paycheck in 2026Tax Tips The IRS predicts these tax breaks may change take-home pay in 2026. Will you get over $1,000 in tax savings?
-
Trump’s 2025 Tax Bill: What’s Changing and How It Affects Your TaxesTax Law From standard deduction amounts to tax brackets and Medicaid cuts, here’s what individual filers need to know about tax changes in Trump's so called "big beautiful bill."
-
The Rubber Duck Rule of Retirement Tax PlanningRetirement Taxes How can you identify gaps and hidden assumptions in your tax plan for retirement? The solution may be stranger than you think.
-
RMDs, Roth, and SS: Test Your Knowledge of Retirement Tax RulesQuiz Don't let the IRS catch you off guard. Take our quiz to reveal common retirement tax rules that could save (or cost) you thousands.
-
What’s the New 2026 Estate Tax Exemption Amount?Estate Tax The IRS just increased the exemption as we enter into a promising tax year for estates and inheritances.
-
IRS Updates 2026 Tax Deduction for People Age 65 and OlderTax Changes Adjustments to the extra standard deduction can impact the tax bills of millions of older adults. Here are some new amounts to know for 2026.
-
IRS Reveals New 2026 Child Tax Credit and other Family Credit AmountsTax Credits Key family tax breaks are higher for 2026, including the Earned Income Tax Credit and the Adoption Credit. Here's what they're worth.
-
Standard Deduction 2026 Amounts Are HereTax Breaks What is the standard deduction for your filing status in 2026?

