Business Workers 50+ earning over $150,000 must place 2026 401(k) catch-up contributions in Roth accounts Starting in 2026, employees aged 50 and older who earned more than $150,000 in 2025 and who make contributions beyond the standard limit must deposit those extra 401(k) catch-up contributions into a Roth 401(k), meaning no upfront tax deduction and potentially lower take-home pay, tax experts say.
