Ask whether your 2026 catch-up must be Roth if prior-year wages topped $150,000
Added
Starting in 2026, if your plan offers Roth catch-up contributions and your prior-year wages with that plan sponsor exceeded $150,000, the IRS says your catch-up contributions must be made on a Roth (after-tax) basis. Confirm with your plan administrator how elective-deferral and catch-up elections work on payroll, and whether a Roth option is available.
The result
Result: IRS (catch-up contributions): for 2026, participants whose prior-year wages with the plan sponsor exceeded $150,000 must make catch-up contributions as Roth if the plan has Roth features and offers catch-ups. Separate 2026 catch-up dollar limits still apply ($8,000 standard; $11,250 for ages 60-63 when the plan allows).
Note: Not tax advice. Rules change and depend on your situation; confirm with the IRS or a tax professional.
Source
IRS (Catch-up contributions) (opens the original source in a new tab). Check it for the latest numbers before you act.