2027 401(k) Super Catch-Up for Ages 60–63

Short answer: Employees who attain age 60, 61, 62, or 63 by December 31, 2027 can contribute a $11,750 super catch-up on top of the $25,500 base limit, for a total of $37,250.

Replaces—Does Not Stack With—the $8,500 Catch-Up

Under Internal Revenue Code Section 414(v)(2)(B)(i), the $11,750 super catch-up replaces the standard $8,500 catch-up for ages 60–63. You cannot add $11,750 and $8,500 together.

• Under 50: $25,500 total
• Ages 50–59: $25,500 + $8,500 = $34,000 total
• Ages 60–63: $25,500 + $11,750 = $37,250 total
• Age 64+: $25,500 + $8,500 = $34,000 total (drops back to standard catch-up)

Per-Paycheck Max-Out Amounts for $37,250

• Biweekly (26 paychecks): $1,432.69 per paycheck
• Biweekly (27 paychecks): $1,379.62 regular + $1,379.88 final
• Weekly (52 paychecks): $716.34 regular + $716.66 final
• Semi-monthly (24 paychecks): $1,552.08 per paycheck
• Monthly (12 paychecks): $3,104.16 regular + $3,104.24 final