2027 401(k) Catch-Up Contributions (Age 50+)

Short answer: If you turn 50 or older by December 31, 2027, you can contribute an extra $8,500 above the $25,500 base limit, for a total of $34,000 (or $37,250 total if you are ages 60–63).

The December 31 Age Rule

You do not have to wait until your birthday to start making catch-up contributions. Eligibility is determined by the age you attain by December 31, 2027. If you turn 50 at any point during 2027, you are eligible for the full $8,500 catch-up starting on your first 2027 paycheck.

Why 64+ Returns to $8,500

Under IRC Section 414(v)(2)(B)(i), the enhanced $11,750 super catch-up applies only if you attain age 60, 61, 62, or 63 during the 2027 calendar year. Once you turn 64 by December 31, 2027, your catch-up limit reverts to the standard $8,500 ($34,000 total).

Mandatory Roth Catch-Up for High Earners

If your 2026 FICA wages (W-2 Box 3) from the employer sponsoring your 401(k) plan exceeded $155,000, your 2027 catch-up contributions must be designated as Roth under SECURE 2.0 Section 603.