What Is a Roth Catch Up Contribution?

A Roth catch-up contribution is an additional amount that individuals aged 50 and over can deposit into their Roth-designated retirement accounts. This provision allows savers who are nearer to their retirement years a method to increase their savings within a tax-advantaged framework. The purpose is to bolster retirement funds, as individuals may have a greater capacity or need to save more as they approach the end of their careers. These contributions follow the same tax principle as regular Roth savings: they are made with post-tax dollars, allowing for tax-free growth and qualified withdrawals in retirement.

Eligibility Rules and Contribution Limits

Eligibility for Roth catch-up contributions requires an individual to be at least 50 years old or turn 50 by the end of the calendar year. This age requirement applies to both Roth Individual Retirement Arrangements (IRAs) and workplace plans like Roth 401(k)s. The contribution amounts differ between these accounts, and Roth IRAs are subject to income restrictions that do not apply to workplace plans.

For a Roth IRA in 2025, individuals age 50 and over can contribute an additional $1,000. This is in addition to the standard contribution limit, bringing the total possible contribution to $8,000 for those eligible. However, the ability to contribute to a Roth IRA is means-tested. For 2025, the ability to contribute is phased out for single filers with a Modified Adjusted Gross Income (MAGI) between $150,000 and $165,000, and for those married filing jointly with a MAGI between $236,000 and $246,000.

Workplace retirement plans, such as Roth 401(k)s, 403(b)s, and the federal Thrift Savings Plan, offer a higher catch-up contribution limit. For 2025, eligible participants can contribute an additional $7,500. When combined with the standard 2025 employee deferral limit of $23,500, this allows a total contribution of up to $31,000. A provision of the SECURE 2.0 Act, effective in 2025, allows those aged 60, 61, 62, and 63 to make a “super catch-up” contribution of $11,250.

How to Make Roth Catch-Up Contributions

The process for making a Roth catch-up contribution to a Roth IRA is taken directly by the account holder. The saver contributes more money to their account, up to the combined regular and catch-up limit. This is done through an electronic funds transfer or by mailing a check to the financial institution holding the IRA.

The financial institution’s system tracks the total contributions for the year, and no separate form is required to designate a portion as a “catch-up.” The account holder simply ensures their total deposit does not exceed their eligible maximum. Contributions for a specific tax year can be made from January 1 of that year until the federal tax filing deadline, typically April 15 of the following year.

For a Roth 401(k) or similar workplace plan, the process is managed through the employer’s payroll system. An employee logs into their retirement plan’s online portal to find the section for contribution elections. Here, they can increase their contribution amount to include the additional catch-up funds.

The employee must specify that contributions are directed to the Roth source within their 401(k). Many plans automatically accommodate catch-up contributions for eligible participants by allowing them to contribute beyond the standard IRS limit. The payroll system then deducts the elected amount from each paycheck and deposits it into the account.

The High-Earner Roth Catch-Up Mandate

A change introduced by the SECURE 2.0 Act affects high-income earners making catch-up contributions to workplace plans. This provision mandates that certain participants must make their catch-up contributions on a Roth (after-tax) basis. This rule specifically applies to participants in 401(k), 403(b), or governmental 457(b) plans, but it does not impact Roth IRA contributions.

The rule is triggered by an income threshold. If a plan participant’s FICA wages from the employer sponsoring the plan were more than $145,000 in the preceding calendar year, any catch-up contributions they make in the current year must be designated as Roth contributions. This wage amount is based on the figure reported in Box 3 of the employee’s Form W-2.

If a high-earner subject to this rule wishes to make a catch-up contribution, but their employer’s plan does not offer a Roth contribution feature, they are unable to make any catch-up contributions at all. This creates an incentive for employers to add a Roth option to their plans to ensure all eligible employees can take full advantage of retirement savings provisions.

The IRS has provided administrative relief for this rule. Originally set to take effect in 2024, the IRS established a two-year administrative transition period, effectively delaying enforcement of the high-earner Roth mandate until January 1, 2026. This delay provides plan sponsors and payroll providers additional time to update their systems to comply.