Secure 2.0 Mandatory Roth Contributions

Beginning January 1, 2026, catch-up contributions to 401k, 403b, and 457 plans will be required to be made as Roth contributions if the employee meets a certain threshold of FICA taxable wages in 2025. This requirement was introduced by the Secure 2.0 Act, section 603.

This requirement is now supported in Check and will be applied on payrolls with payday of January 1st, 2026 or later. Refer to our guide to our Help Center for more information about how this requirement is implemented.