Roth catch-up FICA-wage threshold, 2026

Under SECURE 2.0 Act section 603 (26 U.S.C. 414(v)(7)), an age-50-or-over retirement plan participant whose prior-year FICA wages from the plan-sponsoring employer exceed $150,000 must make catch-up contributions on a Roth (after-tax) basis. The $150,000 figure is the 2026 inflation-adjusted amount of the SECURE 2.0 $145,000 base threshold. Authority: 26 U.S.C. 414(v)(7); SECURE 2.0 Act section 603; IRS final regulations TD 10038 (Sept 2025).