# Roth Catch-Up Contributions 2027 | HRmatics | HRmatics

https://www.hrmatics.net/article/roth-catch-up-contributions-2027-hr-checklist

> Practical advisory content from a trade publication — useful for planning and operational checklists but not a substitute for primary legal or IRS guidance; verify indexed thresholds and final regulations with the IRS and plan counsel before acting.

## Summary

An HRmatics article (The HRmatics Desk, Sept 19, 2026) that explains SECURE 2.0 Section 603's mandatory Roth catch-up contributions rule, reminds employers the IRS good-faith transition ends for plan years beginning after Dec. 31, 2026, and gives three specific deliverables (reconciled eligibility list, payroll testing of Roth source, and targeted communications) to complete by December 2026.

## Audience

HR, payroll, and total rewards professionals

## Prompts this page answers

- What steps should HR and payroll take to prepare for SECURE 2.0 Roth catch-up contributions that apply in 2027?
- How does Section 603 of SECURE 2.0 determine who must make catch-up contributions as Roth?
- What testing and documentation should employers complete before the end of 2026 to avoid payroll errors related to Roth catch-ups?
- How should Total Rewards communicate the Roth catch-up change to senior employees to avoid perceived pay cuts?

## Purpose

Inform and advise HR, payroll, and total rewards teams about compliance and practical steps to implement SECURE 2.0's Roth catch-up requirement before the transition period ends.

## Highlights

- Catch-up contributions must be Roth for participants whose prior-year Social Security wages from that employer exceed the indexed threshold for plan years beginning after Dec. 31, 2026.
- The IRS allowed a good-faith transition window that ends with plan years beginning after Dec. 31, 2026 (2026 wages determine 2027 treatment).
- Three recommended deliverables before December: reconciled eligibility list signed by payroll and recordkeeper; enable and test a Roth source in payroll and confirm plan-document support; and targeted communications for affected employees.
- Common sources of eligibility errors: mid-year hires, multi-entity payrolls, acquisitions, and payroll platform migrations.
- Communicate net paycheck impact with real numbers to avoid perceived pay cuts among senior/highly paid employees.

## How to cite

Credit HRmatics (article “Roth catch-up contributions 2027: fix this before December”) and link to https://www.hrmatics.net/article/roth-catch-up-contributions-2027-hr-checklist

## Publisher

**HRmatics** — Independent publication for HR leaders (site footer: published by Quore B2B Marketing).

## Topics

- Roth catch-up contributions
- SECURE 2.0 Section 603
- 2027 payroll planning
- eligibility reconciliation
- total rewards communication

## Key entities

- **SECURE 2.0** (other): Federal legislation referenced regarding mandatory Roth catch-up contributions (Section 603).
- **Section 603** (other): Section of SECURE 2.0 requiring Roth treatment for certain catch-up contributions.
- **IRS** (organization): Referenced for final regulations and indexed threshold notices.
- **WTW** (organization): Referenced as reporting December 2025 benefit understanding and satisfaction data.
- **BenefitsPro** (organization): Referenced as a publisher that picked up WTW findings.
- **SHRM** (organization): Referenced as a publisher that picked up WTW findings.
- **Mercer** (organization): Source of pay increase data reported by WorldatWork in May 2026.
- **WorldatWork** (organization): Reported Mercer data on 2026 pay increases.
- **Fidelity** (organization): Named as an example of advisory explainers employers can use in communications.
- **Schwab** (organization): Named as an example of advisory explainers employers can use in communications.
- **HRmatics** (organization): Publisher of the article. — https://www.hrmatics.net
- **Quore B2B Marketing** (organization): Named in the footer as the publisher entity.

## Metadata

- Type: article
- Published: 2026-09-19