--- title: Did You Catch the “Super Catch-Up”? SECURE 2.0 in 2026 description: Learn about 2026 retirement contribution limits, SECURE 2.0 Super Catch-Up rules, new Roth catch-up requirements & what employers should review before year-end. image: https://blog.b2esolutionsinc.com/hubfs/payroll%20is%20about%20people%20first.%20(3).png --- [UKG Ready Login](https://secure2.yourpayrollhr.com/ta/default.login)    |    [(262)-563-5200](tel:262-563-5200) [![B2E Solutions](https://blog.b2esolutionsinc.com/hs-fs/hubfs/raw_assets/public/B2Esolutions_September2020/images/b2e-logo-full-color-100px.png?width=163&height=100&name=b2e-logo-full-color-100px.png "B2E Solutions")](https://b2esolutionsinc.com/) - Solutions - [UKG Ready Suite](https://b2esolutionsinc.com/workforce-management/) - [Payroll](https://b2esolutionsinc.com/workforce-management/payroll/) - [Time & Labor](https://b2esolutionsinc.com/workforce-management/time-labor/) - [Human Resources](https://b2esolutionsinc.com/workforce-management/human-resources/) - [Talent Management](https://b2esolutionsinc.com/workforce-management/talent-management/) - Resources - [Webinars](https://b2esolutionsinc.com/webinars/) - [Forms](https://b2esolutionsinc.com/forms/) - [State Payroll Tax Registration Links](https://b2esolutionsinc.com/registration-links/) - [Client Bulletin Board](https://b2esolutionsinc.com/bulletin-board/) - [Pricing](https://info.b2esolutionsinc.com/hcm-pricing) - [Blog](https://blog.b2esolutionsinc.com/) - [About Us](https://b2esolutionsinc.com/about/) - [Contact](https://b2esolutionsinc.com/contact/) - [Request a Demo](https://blog.b2esolutionsinc.com/super-catch-up-2026#request-demo) [Workforce Ready Login](https://secure2.yourpayrollhr.com/ta/default.login)    |    [(262)-563-5200](tel:262-563-5200) [![B2E Solutions](https://blog.b2esolutionsinc.com/hs-fs/hubfs/raw_assets/public/B2Esolutions_September2020/images/b2e-logo-small.png?width=82&height=100&name=b2e-logo-small.png "B2E Solutions")](https://b2esolutionsinc.com/) - Solutions - [UKG Ready Suite](https://b2esolutionsinc.com/workforce-management/) - [Payroll](https://b2esolutionsinc.com/workforce-management/payroll/) - [Time & Labor](https://b2esolutionsinc.com/workforce-management/time-labor/) - [Human Resources](https://b2esolutionsinc.com/workforce-management/human-resources/) - [Talent Management](https://b2esolutionsinc.com/workforce-management/talent-management/) - Resources - [Webinars](https://b2esolutionsinc.com/webinars/) - [Forms](https://b2esolutionsinc.com/forms/) - [State Payroll Tax Registration Links](https://b2esolutionsinc.com/registration-links/) - [Client Bulletin Board](https://b2esolutionsinc.com/bulletin-board/) - [Pricing](https://info.b2esolutionsinc.com/hcm-pricing) - [Blog](https://blog.b2esolutionsinc.com/) - [About Us](https://b2esolutionsinc.com/about/) - [Contact](https://b2esolutionsinc.com/contact/) - [Request a Demo](https://blog.b2esolutionsinc.com/super-catch-up-2026#request-demo) [(262) 563-5200](tel:262-563-5200) [Facebook page opens in new window](https://www.facebook.com/b2esolutions)[Linkedin page opens in new window](https://www.linkedin.com/company/b2e-solutions/)[YouTube page opens in new window](https://www.youtube.com/channel/UCRHbSTKrX_F2gWlKZ3IR8HA/) ## Please provide the following information to help us prepare your demo: # Did You Catch the “Super Catch-Up”? SECURE 2.0 in 2026 November 04, 2026 By B2E Solutions ![Did You Catch the “Super Catch-Up”? SECURE 2.0 in 2026](https://blog.b2esolutionsinc.com/hubfs/payroll%20is%20about%20people%20first.%20(3).png) Nov 04 2026 Did You Catch the “Super Catch-Up”? SECURE 2.0 in 2026 4:50 **Year-end is approaching, and retirement plan contributions deserve a second look!** SECURE 2.0 brought several changes to retirement savings the past few years and 2026 is no exception. Between increased catch-up limits and new Roth requirements for higher-wage employees, there are a few things employers should double-check before closing out the year. **First Up: The Super Catch-Up!** Do you have employees that will be 60, 61, 62 or 63 on or before 12/31/2026? They may have an opportunity to save even more for retirement! Introduced in 2025, the SECURE 2.0 **Super Catch-Up** allows eligible employees in this age group to contribute up to **$11,250 in catch-up contributions for 2026**, compared to the standard $8,000 catch-up limit for employees age 50 and older. Combined with the regular 2026 elective deferral limit of $24,500, that means eligible employees ages 60–63 could contribute up to **$35,750** in 2026, provided their retirement plan allows these contributions. **But Wait … There's More! Roth Catch-Up Requirements Are Here.** Beginning in 2026, SECURE 2.0 also requires certain higher-wage employees to make their catch-up contributions on a Roth (after-tax) basis. Generally, this applies to employees who: - Are eligible to make catch-up contributions (typically age 50 or older). - Earned more than $150,000 in FICA wages from the employer sponsoring the plan in 2025. - Participate in a retirement plan that permits catch-up contributions. For these employees(also referred to High-wage Earners (HWE), catch-up contributions cannot be made in a pre-tax deduction. This makes correctly identifying eligible employees and tracking contribution limits especially important. **How Are Catch-Up Contributions Identified?** Here's where things get a little more interesting! Prior to 2026, **catch-up contributions were amounts contributed after an employee reached the standard annual contribution limit** ($24,500 for 2026). The limit was determined using **total elective deferrals, including both pre-tax and Roth contributions.** Final IRS regulations issued in September 2025 introduced additional flexibility, allowing plans to instead, use a methodology based on **pretax elective deferrals only** when determining when the “catch up” amount was considered to start and the required Roth deductions to begin. The IRS also allowed for 2026 to be a “transition year”, realizing system updates take time. This additional option will be supported in UKG Ready beginning Jan. 1, 2027, aligning with the general applicability date of the final regulations. **What does this mean for B2E clients?** As we prepare for 2027, B2E will communicate with clients about the available methodologies and gather the information needed to establish the appropriate approach for each retirement plan. Make sure you are discussing this with your Retirement Plan Advisors, and your plan documents are updated. Stay tuned for additional details! **Your 2026 Year-End Checklist** Before wrapping up the year, take a few minutes to review: - **Super Catch-Up:** Have eligible employees ages 60–63 had the opportunity to take advantage of the increased contribution limit? - **Roth Catch-Up:** Have employees subject to the new Roth requirement been correctly identified based on their 2025 wages? - **Contribution Limits:** Are the correct 2026 limits being applied, including the $24,500 regular limit and applicable catch-up amounts? - **Payroll & Plan Setup:** Are payroll deductions, retirement plan settings and contribution reporting aligned with your plan's requirements? - **Looking Ahead to 2027:** Are you prepared to review the additional Roth catch-up methodology options when B2E communicates the next steps? **A Little Year-End Review Goes a Long Way!** Year-end is busy enough without unexpected retirement plan corrections. Taking a few minutes to review your contribution settings now can help identify potential issues before they become bigger challenges. **B2E is here to help you navigate the changes, understand what's coming next and keep your payroll processes moving in the right direction.** *As always, retirement plan provisions and individual circumstances may affect eligibility and contribution treatment. Employers should coordinate with their retirement plan administrator or adviser to confirm plan-specific requirements.* Share this Post [Tweet](https://twitter.com/share?url=https://blog.b2esolutionsinc.com/super-catch-up-2026&text=%3Cspan+id%3D%22hs_cos_wrapper_name%22+class%3D%22hs_cos_wrapper+hs_cos_wrapper_meta_field+hs_cos_wrapper_type_text%22+style%3D%22%22+data-hs-cos-general-type%3D%22meta_field%22+data-hs-cos-type%3D%22text%22+%3EDid+You+Catch+the+%E2%80%9CSuper+Catch-Up%E2%80%9D%3F+SECURE+2.0+in+2026%3C%2Fspan%3E) [Share on LinkedIn](https://www.linkedin.com/shareArticle?mini=true&url=https://blog.b2esolutionsinc.com/super-catch-up-2026&title=%3Cspan+id%3D%22hs_cos_wrapper_name%22+class%3D%22hs_cos_wrapper+hs_cos_wrapper_meta_field+hs_cos_wrapper_type_text%22+style%3D%22%22+data-hs-cos-general-type%3D%22meta_field%22+data-hs-cos-type%3D%22text%22+%3EDid+You+Catch+the+%E2%80%9CSuper+Catch-Up%E2%80%9D%3F+SECURE+2.0+in+2026%3C%2Fspan%3E) [Share on Facebook](https://www.facebook.com/sharer.php?u=https://blog.b2esolutionsinc.com/super-catch-up-2026) [← Previous OBBBA: What Employers Need to Know for 2026 and 2027](https://blog.b2esolutionsinc.com/obbba) ### Categories - [Best Practices (44)](https://blog.b2esolutionsinc.com/topic/best-practices) - [Human Resources (42)](https://blog.b2esolutionsinc.com/topic/human-resources) - [Payroll (19)](https://blog.b2esolutionsinc.com/topic/payroll) - [UKG Ready (19)](https://blog.b2esolutionsinc.com/topic/ukg-ready) - [Compliance (14)](https://blog.b2esolutionsinc.com/topic/compliance) - [Industry News (10)](https://blog.b2esolutionsinc.com/topic/industry-news) - [Time & Labor (9)](https://blog.b2esolutionsinc.com/topic/time-labor) - [Year End (7)](https://blog.b2esolutionsinc.com/topic/year-end) - [Talent Management (6)](https://blog.b2esolutionsinc.com/topic/talent-management) - [Company News (2)](https://blog.b2esolutionsinc.com/topic/company-news) ### Connect With Us! 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