IRS guidance says 2026 catch-up contributions generally must be Roth for a participant whose 2025 wages from the plan sponsor exceeded $150,000, when the plan offers Roth catch-up. Verify Intel payroll implementation and your wage record.
New for 2026
The Roth requirement applies to catch-up contributions
The IRS says participants in plans with Roth features who had more than $150,000 of prior-year wages from the plan sponsor generally must make 2026 catch-up contributions on a Roth basis. The rule does not turn the employee's entire regular contribution into Roth.
The wage test is plan-sponsor specific and can be complicated by transfers, related employers or incomplete prior-year service. Confirm the W-2 wage measure and Intel's current administration.
2026 amounts
Age 50 and age 60–63 catch-up limits differ
The standard 2026 catch-up limit for most 401(k) participants age 50 or older is $8,000. A higher $11,250 limit applies for a participant who turns 60, 61, 62 or 63 during 2026, when the plan permits it.
The basic employee deferral limit remains separate at $24,500. Payroll and plan rules determine how contributions are classified after the basic limit is reached.
Payroll review
Check elections before the final months of the year
Confirm date of birth, 2025 Intel wages, 2026 year-to-date contributions and whether payroll will automatically redirect catch-up contributions to Roth. Employees using more than one employer plan need an additional limit review.
Update the tax projection because Roth contributions do not reduce current taxable wages in the same way as pre-tax deferrals.
Frequently asked questions
Questions employees ask next
Who must make Roth catch-up contributions in 2026?
Under IRS guidance, participants with prior-year wages from the plan sponsor above $150,000 generally must use Roth for 2026 catch-up contributions when the plan offers Roth catch-up.
What is the 2026 401(k) catch-up limit?
$8,000 for most eligible participants age 50 or older; $11,250 for participants who turn 60 through 63 during 2026, if the plan permits.
Must all my Intel 401(k) contributions be Roth?
No. The rule concerns catch-up contributions for affected participants. Regular contributions can still follow available plan elections.
Primary sources
What this guide is based on
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