{
  "title": "2027 Catch-Up Contribution Limits (Including the Ages 60–63 Rule)",
  "canonical": "https://quantcalc.app/catch-up-contributions-2027/",
  "base_year": 2026,
  "target_year": 2027,
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-19",
  "projection_factor": 0.030600000000000002,
  "projection_factor_label": "+3.06%",
  "status_vocabulary": {
    "OFFICIAL": "Published by the responsible agency for 2027.",
    "PROJECTED": "A QuantCalc projection under the statutory indexing formula; the agency has not published a 2027 figure.",
    "UNCHANGED": "2027 equals 2026 as a matter of regulation or statute — nothing is being forecast.",
    "NOT YET ANNOUNCED": "No 2027 figure exists yet, from anyone, and this dataset does not invent one."
  },
  "family": {
    "statute": "IRC §414(v)(2)(B)(i),(C)",
    "index": "CPI-U (CUUR0000SA0), Q3 average",
    "rounding": "increase rounded down to the next lowest $500",
    "source": "QuantCalc projection: IRC §414(v)(2)(B)(i),(C) indexing from the Q3 2005 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
    "sourceLabel": "the publishing agency",
    "method": "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",
    "notProjected": null,
    "title": "Catch-up contributions, Combined caps (derived)"
  },
  "rows": [
    {
      "label": "Catch-up contribution, age 50+ (401(k)/403(b)/457/SARSEP)",
      "scope": "Per employee aged 50 or over by year-end",
      "v26": "$8,000",
      "v27": "$8,500",
      "status": "PROJECTED",
      "method": "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",
      "statute": "IRC §414(v)(2)(B)(i),(C)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "src27": "QuantCalc projection: IRC §414(v)(2)(B)(i),(C) indexing from the Q3 2005 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 8000,
        "v27": 8500
      }
    },
    {
      "label": "Higher catch-up, ages 60–63 (SECURE 2.0 §109)",
      "scope": "Per employee who attains age 60–63 during the year; replaces the age-50 catch-up in those years",
      "v26": "$11,250",
      "v27": "$11,750",
      "status": "PROJECTED",
      "method": "The 2025 amount of $11,250 (the greater of $10,000 or 150% of the 2024 age-50 catch-up) is indexed from a Q3-2024 base with the increase rounded down to $500. In 2026 the increase was $324 and rounded to zero; by Q3 2026 the cumulative increase clears $500 at any plausible print, so 2027 is the first indexed step — $11,750 across the whole band",
      "statute": "IRC §414(v)(2)(E)(i),(C)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\"",
      "src27": "QuantCalc projection: IRC §414(v)(2)(E)(i),(C) indexing from the Q3 2024 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 11250,
        "v27": 11750
      }
    },
    {
      "label": "Roth catch-up wage threshold (catch-ups must be Roth above it)",
      "scope": "FICA wages in 2026, governing 2027 catch-up contributions (the notice states the threshold one wage-year back)",
      "v26": "$150,000",
      "v27": "$155,000",
      "status": "PROJECTED",
      "method": "Base $145,000 from a Q3-2023 base quarter in $5,000 steps. The 2026-wage threshold (which controls whether 2027 catch-ups must be Roth) projects to $155,000 across the whole band",
      "statute": "IRC §414(v)(7)(A),(E)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\" (threshold for 2025 wages)",
      "src27": "QuantCalc projection: IRC §414(v)(7)(A),(E) indexing from the Q3 2023 base quarter at a +3.4% central Q3-2026 CPI-U case (band 3.2%–3.6%)",
      "numeric": {
        "v26": 150000,
        "v27": 155000
      }
    },
    {
      "label": "Max employee deferral with age-50+ catch-up (401(k)/403(b))",
      "scope": "Ages 50–59 and 64+",
      "v26": "$32,500",
      "v27": "$34,000",
      "status": "PROJECTED",
      "method": "Sum of the elective-deferral and age-50 catch-up rows; both components sit on the same rounding-step edge, so the band is $33,000–$34,000 wide",
      "statute": "IRC §402(g) + §414(v)(2)(B)(i)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\" (sum of the two published limits)",
      "src27": "Derived: sum of the two component projections on this page",
      "numeric": {
        "v26": 32500,
        "v27": 34000
      }
    },
    {
      "label": "Max employee deferral with ages 60–63 higher catch-up (401(k)/403(b))",
      "scope": "Employees attaining age 60–63 in the year",
      "v26": "$35,750",
      "v27": "$37,250",
      "status": "PROJECTED",
      "method": "Sum of the elective-deferral and ages-60–63 rows",
      "statute": "IRC §402(g) + §414(v)(2)(E)(i)",
      "src26": "IRS Notice 2025-67, \"2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living\" (sum of the two published limits)",
      "src27": "Derived: sum of the two component projections on this page",
      "numeric": {
        "v26": 35750,
        "v27": 37250
      }
    }
  ]
}