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 $150,000* in the preceding calendar year.

The Roth Catch-up Guide for Plan Sponsors
April 2026
What plan sponsors need to know about the Section 603 Roth catch-up contribution provision.

Frequently Asked Questions: The Roth Catch-up Requirement
Updated September 2026

Fidelity Workplace Consulting: Roth catch-up requirement: what plan sponsors should consider
Insights and action steps for navigating Roth catch-up requirements and supporting plan sponsor and participant readiness.

Treasury and IRS release final regulations on catch-up contributions
On September 15, 2025, the Department of Treasury and Internal Revenue Service released final regulations for SECURE 2.0 Act of 2022, Section 603.

Roth Catch-up Participant Resource Center
Resources for plan sponsors to use with their participants based on Roth catch-up related elections.

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.