Historically, beginning in the calendar year you turn age 50, you are eligible to make a catch-up contribution ($8,000 for 2026) in addition to the standard 401(k) limit ($24,500 for 2026).  Under new law, beginning in the calendar year you reach age 60, the standard catch-up limit is increased by 50% ($11,250 instead of $8,000).  The enhanced limit is allowed for the calendar years you reach age 60, 61, 62 and 63.  It is no longer available in the calendar year you reach age 64 and is then reduced back to the standard limit each year thereafter. 

The new mandatory Roth Catch-Up rule will affect certain participants beginning January 1, 2026, and which may require coordination with your payroll provider. This change is part of the SECURE 2.0 regulations and applies to employees who are considered Highly-Paid Individuals, or “HPIs”.  A Highly-Paid Individual for 2026 is an employee who had FICA wages in excess of $150,000 in 2025 (box 3 of the W-2).

Employer contribution deadlines vary by business type — S-Corps and partnerships must fund by March 15, while C-Corps and sole proprietors have until April 15. Miss the deadline and lose your deduction. Extended deadlines apply with a tax filing extension. Learn the key dates for 401(k), profit sharing, and defined benefit plans.

Changing your 401(k) plan trustee? Notify your TPA immediately. Delayed notification can stall distributions, rollovers, and loan requests – and trigger compliance issues under ERISA. A plan amendment is required for any trustee change. Learn why prompt communication matters and how to keep your plan running smoothly.

Strongpay provides a seamless payroll and retirement plan experience that simplifies plan management, ensures compliance, and reduces administrative burdens. By integrating payroll and retirement services, Strongpay helps employers avoid errors, delays, and inefficiencies that can disrupt their business operations.

Stay compliant as a 401(k) plan sponsor. Key responsibilities include depositing employee deferrals within 2–5 business days of payroll, maintaining a fidelity bond, distributing required notices, and automatically enrolling eligible employees. Learn the essential rules every plan administrator must follow to avoid costly penalties.