Overview: SECURE 2.0 Roth Catch-Up Provision

Changes to the SECURE 2.0 Act will impact certain participants making catch-up contributions to your retirement plan beginning January 1, 2026.

What’s Changing

Under SECURE 2.0, participants who earn more than $150,000 in FICA wages in the prior calendar year and are age 50 or older will be required to make all catch-up contributions on a Roth (after-tax) basis.

What This Means for Your Plan

To ensure a smooth transition, plan sponsors will need to:

• Work with your payroll provider to correctly identify participants age 50 and older earning over $150,000 in FICA wages and making catch up contributions in order to process their catch-up contributions as Roth contributions.
• This does not apply to the Special 15-year catch-up.

Early identification will help ensure your plan remains compliant and that all necessary system and payroll adjustments are made before the effective date.

We’re Here to Help

If you have questions about this provision or need assistance evaluating your plan’s readiness, please don’t hesitate to contact us for assistance. Thank you for your continued partnership and proactive approach in preparing for this important regulatory change.

1-877-800-1114 | RetirementPlanConsultants.info

Additional Content

To help you better understand the SECURE Act 2.0 Roth Catch-up changes, we recommend reading these additional blog posts:

Frequently Asked Questions: SECURE Act 2.0 Roth Catch Up Provision

Employer Scenarios: SECURE Act 2.0 Roth Catch Up Provision