2025 catch-up limits
| Account | Under 50 limit | 50+ catch-up | 60–63 super catch-up |
|---|---|---|---|
| Solo 401k (employee portion) | $23,500 | +$7,500 | +$11,250 |
| Traditional / Roth IRA | $7,000 | +$1,000 | +$1,000 |
| SEP-IRA | N/A (no catch-up) | — | — |
| HSA (family coverage) | $8,550 | +$1,000 (at 55+) | +$1,000 |
The SECURE 2.0 Act created a "super catch-up" for ages 60–63 that exceeds the standard 50+ amount. This is new for 2025 and will index up over time.
The maximum stack at 60
If you're self-employed, 60 years old, with net SE income of $150,000 and family HSA coverage:
- Solo 401k employee + super catch-up: $23,500 + $11,250 = $34,750
- Solo 401k employer (20% × net SE): ~$27,871
- Traditional/Roth IRA + catch-up: $8,000
- HSA + catch-up: $9,550
- Total tax-advantaged contribution: ~$80,171
Of which roughly $70,000 is pre-tax (reduces AGI), saving around $16,800 in federal income tax at a 24% bracket. Plus state tax savings. Plus SE tax interactions.
Solo 401k catch-up: the mechanics
The catch-up is on the employee deferral portion of the Solo 401k, not the employer portion. You have to explicitly mark it as a catch-up contribution when you make it. Most plan providers have a checkbox.
Being "50+" means you are 50 years old at any point in the calendar year. So you get the catch-up for your entire 50th year, even if your birthday is December 31.
The high-earner Roth catch-up rule (SECURE 2.0)
Starting in 2026, if you earned $145,000+ in wages the prior year (indexed), your catch-up contributions MUST be made as Roth (after-tax). Pre-tax catch-up is no longer an option for high earners.
This matters if: (a) you're self-employed with W-2 income over $145k from another source, or (b) you're an S-Corp owner with high W-2 wages. Plain Schedule C income doesn't trigger the rule — only W-2 wages count for the $145k threshold.
HSA catch-up (ages 55+)
Not 50. HSA catch-up kicks in at 55. The extra is $1,000/year.
If you and your spouse are both 55+ and have family HDHP coverage, each of you can contribute $1,000 catch-up, but only if each has their own HSA. Two HSAs, two catch-ups. This is easy to miss.
IRA catch-up details
The $1,000 IRA catch-up applies to both Traditional and Roth. Combined limit is $8,000 at 50+ (not $8,000 each).
Married couples can each do $8,000 = $16,000 combined if both have earned income.
The backdoor Roth still works at 50+
If you're phased out of direct Roth contributions (AGI over $165k single / $246k MFJ in 2025), you can still do the backdoor Roth for $8,000 instead of $7,000. Backdoor step-by-step here.
Strategic move: delay Social Security, max retirement
If you're 62+ and still earning well, delaying Social Security until 67 (or 70) while maxing catch-ups has compounding benefits:
- SS benefit grows 8% per year from Full Retirement Age to 70
- Retirement contributions reduce current-year tax
- Lower current-year AGI may reduce Medicare IRMAA surcharges if you're near 65
This plays well with a high-earning late career before shifting to lower-earning semi-retirement.
What happens if you over-contribute
Excess contributions must be withdrawn (with earnings) before the tax filing deadline. Otherwise, 6% excise tax per year on the excess until it's removed.
Easy to over-contribute if you have multiple plans (Solo 401k plus W-2 401k from a part-time job). Track aggregate contributions across all 401k plans.
2025 checklist if you're 50+
- Confirm your Solo 401k plan document allows catch-up contributions (most do, but verify)
- If ages 60–63, verify the plan supports the SECURE 2.0 super catch-up (newer; some older plans haven't updated)
- Adjust contribution plan to include catch-up amounts
- If earning over $145k W-2, prepare to make catch-ups as Roth starting 2026
- Check HSA at age 55 — catch-up kicks in but many people forget
Your catch-up capacity is probably bigger than you think.
We calculate your exact maximum contribution at your age — including the SECURE 2.0 super catch-up if you qualify.