SECURE 2.0 TSP catch-ups in 2026: the super catch-up & the Roth mandate
Two SECURE 2.0 changes reshape how much — and how — you can pour into the TSP in 2026. First, the good news: if you turn 60 to 63 this year, a super catch-up lets you contribute up to $35,750 of your own money. Second, the catch you can’t ignore: starting January 1, 2026, higher-earning feds must make their catch-up contributions as Roth, not traditional — a real change to your paycheck and your tax bill. This guide lays out the 2026 limits, who the super catch-up applies to, exactly who triggers the Roth mandate, and how to think about both — with a calculator that tells you your personal limit and whether the Roth rule hits you.
1. The three tiers
Catch-up contributions let workers 50+ save beyond the standard limit. SECURE 2.0 split that into three tiers based on your age during the calendar year:
- Under 50: base limit only, no catch-up.
- 50–59 or 64+: base limit + the regular catch-up.
- 60–63: base limit + the larger super catch-up.
In the TSP, catch-up contributions aren’t a separate election — once you hit the base limit, additional contributions automatically “spill over” into the catch-up bucket up to your applicable ceiling.
2. The 2026 limits
| Your age in 2026 | Base | Catch-up | Your max |
|---|---|---|---|
| Under 50 | $24,500 | — | $24,500 |
| 50–59 | $24,500 | $8,000 | $32,500 |
| 60–63 | $24,500 | $11,250 | $35,750 |
| 64+ | $24,500 | $8,000 | $32,500 |
These are your contributions. Agency automatic and matching contributions (up to 5%) are on top and don’t count toward these limits.
3. The super catch-up
SECURE 2.0 Section 109 created a higher catch-up for the narrow window of ages 60, 61, 62, and 63. It’s defined as the greater of $10,000 or 150% of the regular catch-up; for 2026 that lands at $11,250. The moment you turn 64, you drop back to the regular $8,000.
That’s an extra $3,250/year (vs. the regular catch-up) for four years — up to $13,000 of additional tax-advantaged contributions across ages 60–63, right when many feds are in their peak earning and saving years. The TSP implements this (per TSP Bulletin 24-2), so it’s available to federal employees and service members.
4. The mandatory Roth catch-up
Here’s the change with teeth. Beginning January 1, 2026, if you are 50+ AND earned more than $150,000 in FICA wages from your employer in the prior year (2025), your catch-up contributions must be Roth — after-tax — not traditional.
Key details: it’s based on your prior-year W-2 FICA wages (not AGI, not this year’s pay), it’s rechecked annually, and it applies only to employer plans like the TSP — not IRAs. For many GS-13 through GS-15 employees in higher-cost localities, $150,000 is an easy threshold to cross, so this rule will apply to a large share of senior feds.
5. Your 2026 limit
Enter your age during 2026 and your 2025 FICA wages. The calculator shows your base limit, your catch-up tier, your total ceiling, and whether the Roth catch-up rule applies to you.
2026 TSP contribution-limit calculator
Your own employee contributions only (agency match is separate). Roth-mandate flag uses prior-year FICA wages. Estimate only.
6. Why TSP feds are covered
The mandatory Roth catch-up has a nasty edge in the private sector: if a plan doesn’t offer Roth, a high earner can’t make catch-up contributions at all. Federal employees dodge that bullet — the Roth TSP exists, so affected feds simply route their catch-up to Roth and keep saving. No lost opportunity, just a change in tax treatment.
One nuance for service members: tax-exempt combat-zone pay contributed as catch-up must be Roth by TSP regulation regardless of the income rule.
7. Should you go Roth?
If the mandate applies, you don’t have a choice on the catch-up — but it’s worth understanding the trade. Making catch-up dollars Roth:
| You lose | You gain |
|---|---|
| The upfront deduction (higher tax now) | Tax-free growth & withdrawals (5-yr rule) |
| Lower take-home in a high-earning year | No lifetime RMDs on Roth for the owner |
For a senior fed expecting a healthy TSP balance, pension, and Social Security — i.e., a comfortable bracket in retirement — locking in tax-free growth on catch-up money is often a fine deal. If you expect a much lower retirement bracket, the lost deduction hurts more. Either way, fold it into your broader Roth strategy.
8. The pitfalls
- Turning 64 drops you back. The super catch-up vanishes the year you hit 64 — budget for the ceiling falling from $35,750 to $32,500.
- FICA wages ≠ MAGI. The $150,000 Roth trigger is based on prior-year FICA (Social Security/Medicare) wages from your employer, a different number than your tax-return AGI.
- Front-loading kills match. If you hit your limit too early in the year, your per-pay-period agency match stops — spread contributions across all 26 pay periods (or rely on TSP spillover) to capture the full 5%.
- Update your TSP election. If you’re newly subject to the Roth mandate, make sure your catch-up routes to Roth so contributions aren’t rejected or corrected mid-year.
9. Frequently asked questions
What are the 2026 TSP contribution limits?
For 2026, the elective deferral limit for the TSP (and most 401(k) plans) is $24,500, up from $23,500 in 2025. If you are age 50 or older, you can add a regular catch-up of $8,000, for a total of $32,500. And under SECURE 2.0, if you turn 60, 61, 62, or 63 during 2026, you qualify for a higher super catch-up of $11,250 instead of the $8,000, bringing your total to $35,750. These limits apply to your own employee contributions; the agency or service automatic and matching contributions are on top of them and do not count toward the elective deferral limit.
What is the super catch-up contribution for ages 60 to 63?
The super catch-up is a SECURE 2.0 provision that lets participants who turn 60, 61, 62, or 63 during the calendar year make a larger catch-up contribution than the standard age-50 amount. For 2026 it is $11,250, compared with the regular $8,000 catch-up. It applies only in the years you are 60 through 63; once you turn 64, your catch-up drops back to the regular $8,000. The TSP implements this higher limit, so eligible federal employees and service members can take advantage of it. Combined with the $24,500 base limit, an eligible saver can contribute up to $35,750 of their own money in 2026.
Do I have to make my TSP catch-up contributions as Roth in 2026?
Only if you are a high earner. Beginning January 1, 2026, SECURE 2.0 requires that if you are age 50 or older and earned more than $150,000 in FICA wages from your employer in the prior year (2025), any catch-up contributions you make must go into a Roth account rather than traditional. Because the TSP offers a Roth option, affected federal employees can still make catch-up contributions; they simply must be Roth. If your prior-year FICA wages were $150,000 or less, you can continue making catch-up contributions to either traditional or Roth as you prefer. The rule is based on the prior-year wage figure and is rechecked each year.
Does the mandatory Roth catch-up rule hurt or help me?
It depends on your tax situation. Making catch-up contributions as Roth means you lose the upfront tax deduction in a high-earning year, which raises your current tax bill. In exchange, that money grows tax-free and comes out tax-free in retirement once the 5-year rule is met, and Roth balances aren't subject to lifetime required minimum distributions for the original owner. For many senior federal employees who expect substantial retirement income, locking in tax-free growth on catch-up dollars can be a reasonable trade, but if you expect to be in a much lower bracket in retirement, the lost deduction stings. Coordinate it with your overall Roth strategy.
Do agency matching contributions count toward the catch-up limit?
No. The elective deferral limit and the catch-up limit apply only to your own employee contributions. The agency automatic 1 percent contribution and the agency matching contributions (up to 4 percent more, for 5 percent total) are separate and do not count against your $24,500 or your catch-up amount. They count toward a much higher overall annual additions limit. The key planning point is to make sure you don't front-load your contributions so aggressively that you stop contributing before year-end and miss out on match in later pay periods, since the match is paid per pay period.