401(k) Catch-Up Contribution Rules Changing for High Earners in 2026

A federal retirement law passed in 2022, known as Secure 2.0, will implement new requirements for retirement savings starting in 2026. The legislation mandates that workers aged 50 and over who earn more than $145,000 annually must make catch-up contributions to their 401(k) plans on a Roth basis rather than pre-tax. This change, originally scheduled for 2024, was postponed by the Internal Revenue Service for two years, with employers having until 2027 to fully comply with the regulations.