Roth Catch-up Resource Center

Resources for employers

Effective January 1, 2026, catch-up contributions must be made on a Roth basis for employees whose wages from the same employer (as defined for Social Security FICA wages) were greater than $145,000* in the preceding calendar year.

The Roth Catch-up Guide for Plan Sponsors
What plan sponsors need to know about the Section 603 Roth catch-up contribution provision.

Frequently Asked Questions: The Roth Catch-up Requirement
Updated July 2025

Roth Catch-up Requirement Timeline
May 2025
This timeline offers insight to 2025 and 2026 for both plans that have or need to add a Roth feature.

Roth Catch-up Participant Communications Strategy
Information regarding the planned participant communications for 2025 and 2026.

Participant Fact Sheet
July 2025
What participants need to know about the Section 603 Roth catch-up contribution provision.

SECURE 2.0 Webinar: Roth Catch-up and the Road Ahead
The replay is now available and offers insights on key provisions and what plan sponsors should expect in 2025.

The SECURE 2.0 Resource Center
This page updates regularly with helpful resources.

The Roth Catch-up Provision
Part of the SECURE 2.0 provision article series—Roth catch-up provision.

IRS Releases Proposed Regulations on Catch-up Contribution Rules
On January 10, 2025, the U.S. Treasury Department and Internal Revenue Service (IRS) issued proposed regulations to address three sections of the SECURE 2.0 Act related to catch-up contributions.