Wealth management

2026 catch-up contribution limits: What to know for Gen X

Gen X can now contribute up to $35,750 to retirement plans, but new Roth rules for earners making $150K+ require careful tax planning.

7 min read

Summary

  • Nearly 70% of Generation X feel they’re behind in their retirement savings, with a similar percentage of Gen X 401(k) participants having less than $100,000 in retirement assets,1 as many balance costs of children’s education and caring for elderly parents.
  • SECURE 2.0 Act rules allow workers age 60 to 63 to make “super catch-up” contributions of up to $11,250 annually to their workplace retirement accounts, such as 403(b)s and 401(k)s, enabling total contributions up to $35,750 in 2026.
  • IRAs also allow catch-up contributions of $1,100 for those 50 and older, bringing the total IRA contribution limit to $8,600 in 2026.
  • New for 2026: If you’re 50 or older with prior-year FICA-taxable earnings of $150,000 or more,2 all catch-up contributions to workplace retirement plans must now be made to a Roth 401(k) or Roth 403(b) with after-tax dollars. IRA contributions remain flexible, although their tax deductibility is also subject to income thresholds and other variables.

For too long, Generation X has been dazed and confused when it comes to saving for retirement.

Stuck financially between paying college tuition for their kids and footing the cost of care for their elderly parents, 48% of Gen Xers think it’ll take a “miracle” to achieve a secure retirement, according to one report.3 Another report says that two-thirds of Gen X 401(k) participants have less than $100,000 in individual retirement assets,1 which is probably why a quarter of 55-year-olds say they’re counting on some financial help in retirement from their kids.4

“Gen X is next up for retirement, but too many of them are unprepared,” says Melissa Shaw, a TIAA Wealth Management advisor in Palo Alto, CA.

Understanding catch-up contributions for 2026: Workplace plans

The good news is that new rules can help Gen X workers get their retirement savings back on track. Under current rules, workers under age 50 can contribute a maximum of $24,500 in 2026 to their 403(b), 401(k), or other workplace savings accounts, and those 50 and older can contribute an additional $8,000 in catch-up contributions, for a total of $32,500.

But thanks to a provision in the SECURE 2.0 Act of 2022, there’s now a super catch-up contribution—up to $11,250 a year—available to older workers age 60 to 63. That means if you’re 60, 61, 62, or 63 this year, you can contribute as much as $35,750 to your workplace retirement account. The year you turn 64, the catch-up limit reverts to $8,000.

Major change to catch-up contributions for 2026

Here’s what’s different starting this year for workplace retirement plans: If you’re 50 or older and your Federal Insurance Contributions Act (FICA)-taxable earnings are $150,000 or more, all catch-up contributions to your 403(b) or 401(k) must be made to a Roth account with after-tax dollars. This applies to both regular catch-up contributions ($8,000) and super catch-up contributions ($11,250 for those 60–63).

This represents a significant shift. Previously, catch-up contributions could be made on a pretax basis, reducing your taxable income in the year you made them. Now, if you’re a higher earner, you’ll pay taxes on your workplace plan catch-up contributions today—but those contributions and their earnings will grow tax-free and can be withdrawn tax-free in retirement.

This change requires careful planning. For some high earners, the Roth catch-up requirement might make workplace plan catch-ups seem less attractive in the short term. But for many—especially those who expect to be in a similar or higher tax bracket in retirement—paying taxes now to get tax-free withdrawals later could reduce their overall taxes over the long run.

IRA catch-up contributions for 2026

Many people don’t realize they can contribute to both a workplace retirement plan and an IRA in the same year. Yet maximizing both can significantly accelerate your retirement savings, especially if you’re playing catch-up.

While workplace plan catch-ups now come with the Roth requirement for higher earners, IRAs remain more flexible—albeit with smaller contribution limits.

In 2026, the base contribution limit for IRAs is $7,500. If you’re 50 or older, you can contribute an additional $1,100 in catch-up contributions, bringing your total to $8,600.

Whether you choose a traditional IRA (tax-deductible contributions—depending on income—with taxable withdrawals) or a Roth IRA (after-tax contributions with tax-free withdrawals) depends on your income, tax situation, and workplace plan coverage. Income limits apply to both traditional IRA deductibility and Roth IRA eligibility—use our IRA contribution limit tool to determine your specific limits. For those who exceed Roth IRA income thresholds, Roth conversion strategies offer an alternative path. But the key point: Unlike workplace catch-ups, you still have the choice.

Retirement account contribution limits at a glance

2026 employer-sponsored retirement plan contributions

Age group

Standard contribution

Catch-up contribution

Total you can contribute

Under 50 $24,500 $24,500
50–59, 64+ $24,500 $8,000 $32,500
60–63 $24,500 $11,250 $35,750

Important: If you’re 50 or older and earned $150,000 or more in FICA-taxable wages in the prior year, all catch-up contributions must be made to a Roth 401(k) or Roth 403(b) account with after-tax dollars.

2026 IRA contribution limits

Age group

Traditional IRA

Roth IRA

Under 50
Base contribution $7,500 $7,500
Catch-up contribution
Your total $7,500 $7,500
50 and older
Base contribution $7,500 $7,500
Catch-up contribution $1,100 $1,100
Your total $8,600 $8,600

Important: Roth IRA contributions are subject to income limits, and traditional IRA tax deductibility may be limited based on your income and whether you’re covered by a workplace retirement plan. However, IRA catch-up contributions are NOT subject to the $150,000 Roth requirement that applies to workplace plans.

FICA-taxable wages are defined under Section 3121(a) of the Internal Revenue Code. For most people, this is your W-2 wages.

Source: IRS.gov. For illustration purposes only.

Navigating catch-up contribution strategies for Generation X 

Of course, not everyone can afford to defer $32,500 of salary ($35,750 if age 60–63) plus contribute $8,600 to an IRA. However, the age groups targeted by catch-up contributions tend to be people who are at or near peak earnings—those who can most afford to sock away extra money for retirement. “If you’re not living paycheck to paycheck, and if you already have an emergency fund, then putting a little bit more money away makes sense for almost everyone—especially those who haven’t been saving enough for retirement,” says Jonathan Fishburn, TIAA director for wealth planning strategies.

For higher earners now required to make workplace catch-up contributions on an after-tax basis, the decision becomes more nuanced—but often still points to contributing as much as possible. While you won’t get the immediate tax deduction for workplace plan catch-ups, the tax-free growth and withdrawals can be powerful benefits, especially if you have 10+ years until retirement.

That tax-free growth can add up quickly. Assuming a 6% average annual return, a 60-year-old who contributes the maximum $11,250 super catch-up to their workplace plan for four consecutive years would see their combined $45,000 in catch-up contributions grow to more than $100,000 by age 75—and if held in Roth accounts, every dollar of that growth could be withdrawn tax-free in retirement.

Should you max out catch-up contributions in 2026?

For those making under $150,000: The answer is often yes—especially if you’re behind on retirement savings. You have flexibility to make pretax contributions to your workplace plan and choose between traditional or Roth IRAs based on what makes sense for your income and tax situation.

For higher earners now facing the Roth catch-up requirement: The answer depends on several factors:

  • Your current and expected retirement tax bracket: If you’re in a high bracket now, paying taxes on workplace plan catch-up contributions hurts more today but could result in lower taxes over the long run, especially if you anticipate being in a similar or higher bracket in the future.
  • Your time horizon: The longer your money can grow tax-free, the more valuable Roth contributions become.
  • Your overall retirement account composition: Having a mix of pretax and Roth dollars provides tax flexibility in retirement.
  • IRA eligibility: Your income level affects both traditional IRA deductibility and Roth IRA contribution eligibility.

This is exactly the type of decision where working with an advisor can add tremendous value. They can model different scenarios based on your specific situation and help you make an informed choice.

We’re here to help

Talk to your TIAA Wealth Management advisor if you have questions about making catch-up contributions to your workplace retirement accounts and IRAs, and whether the new Roth requirement affects your strategy. Don’t yet have an advisor? Schedule an appointment.

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