SECURE 2.0 Catch-Up Contributions – Part 1:
New Super Catch-Up Boosts Limits for Ages 60–63
SECURE 2.0 introduced two big changes to catch-up contributions in retirement plans—and both will require action from plan sponsors, payroll teams, and advisors. Because each one deserves focused attention, we’re covering them in a two-part series. This post focuses on the first change: the new “super catch-up” provision for participants aged 60 to 63, which takes effect in 2025. Stay tuned for Part 2, which covers the Roth catch-up requirement for high earners.
The new “super catch-up” offers a big opportunity for employees nearing retirement—and a strategic decision point for plan sponsors and advisors.
Effective in 2025, this change introduces an enhanced catch-up contribution limit for participants ages 60 through 63. Dubbed the “super catch-up,” this feature allows certain older workers to set aside even more for retirement just before they exit the workforce.
What Changed
Beginning in 2025, participants aged 60, 61, 62, or 63 will be eligible for a higher catch-up limit equal to the greater of:
- $10,000, or
- 150% of the standard age 50+ catch-up contribution limit
Based on the current $7,500 limit for 2025, this bumps the cap to $11,250—a significant short-term opportunity for additional retirement savings. Once a participant turns 64, they revert to the standard catch-up limit. This is a targeted four-year window for maximizing tax-deferred or Roth contributions.
This increase applies to participants in:
- 401(k) plans
- 403(b) plans
- Governmental 457(b) plans
Optional, But Strategic
Plan sponsors aren’t required to offer this enhanced catch-up limit, but it can be a valuable tool to help older employees increase their nest egg before retirement. From a plan design standpoint, it’s worth considering.
What Plan Sponsors Should Do
- Decide whether to adopt the provision and update your plan document accordingly
- Coordinate with your recordkeeper or TPA to ensure systems can handle multiple catch-up thresholds
- Work with payroll providers to flag employees who qualify under the age criteria
- Educate eligible participants so they can take full advantage of this enhanced limit
Sample Contribution Limits for 2025
| Age Range | Standard Limit | Super Catch-Up | Total Deferral Limit* |
| 50–59 | $7,500 | N/A | $31,000 |
| 60–63 | $11,250 | Yes | $34,750 |
| 64+ | $7,500 | No | $31,000 |
*Assumes a $23,500 402(g) limit and a $7,500 base catch-up; actual limits subject to IRS indexing.
Final Thoughts
This is a short window with a big opportunity. If your workforce includes long-tenured, higher-paid employees nearing retirement, this provision could help them close the gap and retire with confidence.
Not sure whether your current plan is set up to support this? Let’s talk strategy—we can help you evaluate the pros, update the plan, and make sure your team is on track for 2025.