Final Roth catch-up rules apply to 401(k) and similar plans
What’s happening
Final SECURE 2.0 regulations require catch-up contributions by employees whose prior-year FICA wages exceeded the threshold ($145,000, indexed for inflation) to be made as Roth (after-tax) contributions. The rules generally apply to taxable years starting in 2027.
What to do
Confirm with your recordkeeper and payroll provider that Roth catch-up processing, plan amendments and employee communications are ready.
How Workbliss can help
Workbliss financial wellbeing sessions explain changes like this in plain language, country by country.
Plan support for your teamsSource
irs.gov. Checked October 19, 2026.