What are Roth catch-up contributions for high earners?

Roth catch-up contributions for high earners are additional retirement plan deferrals that certain employees age 50 or older must make as Roth contributions when prior-year Social Security wages from the plan sponsor exceed the indexed wage threshold. For 2026, Notice 2025-67 sets that wage threshold at $150,000. Review Roth 401k elections and Traditional 401k planning before payroll begins so employee elections, withholding, plan records, and recordkeeper feeds align with the required Roth treatment for catch-up contributions and current-year tax reporting. Save the review in the client file.

Related Terms

What are Catch-up contributions?

What are Elective deferrals?

What is a Roth 401k?

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