2027 Catch-Up Contribution Limits (Including the Ages 60–63 Rule)
Projected 2027 catch-up limits, the higher SECURE 2.0 catch-up for ages 60 to 63, and the wage threshold that forces catch-ups into Roth.
Projected The agency has not published 2027 yet. Every 2027 figure below is our projection under the statutory formula (+3.06% C-CPI-U), shown so you can plan before the announcement — and replaced here the day the official number lands.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| Catch-up contribution, age 50+ (401(k)/403(b)/457/SARSEP)Per employee aged 50 or over by year-end | $8,000 | $8,500 | Projected |
| Higher catch-up, ages 60–63 (SECURE 2.0 §109)Per employee who attains age 60–63 during the year; replaces the age-50 catch-up in those years | $11,250 | $11,750 | Projected |
| Roth catch-up wage threshold (catch-ups must be Roth above it)FICA wages in 2026, governing 2027 catch-up contributions (the notice states the threshold one wage-year back) | $150,000 | $155,000 | Projected |
| Max employee deferral with age-50+ catch-up (401(k)/403(b))Ages 50–59 and 64+ | $32,500 | $34,000 | Projected |
| Max employee deferral with ages 60–63 higher catch-up (401(k)/403(b))Employees attaining age 60–63 in the year | $35,750 | $37,250 | Projected |
2026 figures as published by the publishing agency — source, retrieved 2026-09-19. Every figure on this page is read from a dataset at build time; none is typed into the page.
Which limit applies to you in 2027?
The ages 60–63 higher catch-up replaces the age-50 catch-up in those years — it does not stack.
The 60–63 window is four years wide and most people find it after it has closed. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on 2026 and 2027 figures.
Run the free tax-aware simulation →How this figure is set
Set under IRC §414(v)(2)(B)(i),(C). Indexed to CPI-U (CUUR0000SA0), Q3 average. increase rounded down to the next lowest $500 Base $5,000, Q3-2005 base quarter, $500 step. Sits on the same step edge as the deferral limit: $8,500 at the central case but $8,000 at the low end of the band (the publishing agency, retrieved 2026-09-19)
Common questions
Are the 2027 catch-up contributions, combined caps (derived) figures final?
No. The agency publishes in the autumn. Until then the 2027 column here is a projection produced by applying the statutory indexing formula — CPI-U (CUUR0000SA0), Q3 average, increase rounded down to the next lowest $500 — to the official 2026 figures, using a +3.06% growth factor. It is labelled as a projection on every row, and this page is regenerated from the dataset the day the official figure lands.
What sets these numbers?
They are set under IRC §414(v)(2)(B)(i),(C). Indexed to CPI-U (CUUR0000SA0), Q3 average. increase rounded down to the next lowest $500 The 2026 figures are taken from the agency's own publication (the publishing agency, retrieved 2026-09-19).
What changed from 2026?
The table shows both years side by side so the change is readable directly. Where a row says unchanged, that is a statutory result, not an omission.
Related
2027 401(k) limits → All 2027 contribution limits →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.