Here’s the trigger: 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 how Intel payroll implements the rule, and check your own wage record.
New for 2026
The Roth requirement reaches your catch-up dollars, not your whole election
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. Note what the rule does not do: it does not turn your entire regular contribution into Roth.
The wage test is plan-sponsor specific, and transfers, related employers or incomplete prior-year service can complicate it. Confirm the W-2 wage measure and Intel’s current administration.
Whether or not the test catches you, the 2026 dollar limits are the same — and there are two of them.
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. If you turn 60, 61, 62 or 63 during 2026, a higher $11,250 limit applies when the plan permits it.
Your basic employee deferral limit remains separate at $24,500, and payroll and plan rules determine how contributions are classified after that basic limit is reached.
Say you turn 61 in 2026 and your 2025 Intel wages were above $150,000: you could defer up to $24,500, plus — if the plan permits — up to $11,250 of catch-up, and that catch-up slice generally must go in as Roth. Which is exactly why the payroll check comes next.
2025 wages from the plan sponsor above this generally require Roth catch-up in 2026
The standard 2026 catch-up limit for most participants age 50 or older
The higher 2026 catch-up limit, when the plan permits it
Your basic employee deferral limit remains separate
Payroll review
What to confirm before the year’s final payrolls
Confirm your date of birth on file, your 2025 Intel wages, your 2026 year-to-date contributions and whether payroll will automatically redirect catch-up contributions to Roth. If you use more than one employer’s plan, add a combined-limit review.
Update your tax projection too, because Roth contributions do not reduce current taxable wages in the same way as pre-tax deferrals.
Use this as payroll-season preparation, not as individualized advice — your current plan documents control how Intel administers the catch-up rules.
Frequently asked questions
Questions employees ask next
Who must make Roth catch-up contributions in 2026?
Under IRS guidance, participants whose prior-year wages from the plan sponsor were 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 — and $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 reaches only catch-up contributions for affected participants; your regular contributions can still follow the plan elections available to you.
Primary sources
What this guide is based on
You understand the issue
Now get help applying it to your situation.
Semiconductor Wealth connects employees with financial advisors who can help coordinate employer benefits, taxes, cash flow and investments into a clear sequence of decisions.