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 Roth for catch-up contributions. Beginning in 2026, participants aged 50 and older who earned more than $145,000 in the prior calendar year (indexed for inflation) will be required to make catch-up contributions on an after-tax Roth basis. While they won't receive the tax deduction from pre-tax catch-up contributions, qualified Roth withdrawals, including earnings, are free from federal income taxes. Download our explainer here.
Keep in mind that RPB’s plan currently allows all participants to make Roth contributions for their standard elective deferrals.
If you're not set up for Roth contributions, speak with your payroll provider before January 1, 2026.