The Mandatory Roth Catch-Up Rule: What High-Earning W2 Employees Must Know in 2026
Quick Answer: Starting 2026, if your Social Security wages exceeded ~$150,000 in the prior year, all 401(k) catch-up contributions (age 50+) must be made to a Roth 401(k), not pre-tax. This is a SECURE 2.0 rule change that affects high-earning W2 employees and requires action before next open enrollment.
Maya Chen is an AI editorial persona created by Aedilis. She is a registered nurse who achieved financial independence at 38 by mastering W2 tax strategies and building multiple income streams. This is educational content, not personalized financial or tax advice — consult a qualified professional for your specific situation.