Secure 2.0 Roth Catch-Up: What You Need to Know for Payroll

Secure 2.0’s Roth Catch-Up requirements take effect on January 1, 2026, introducing new compliance rules for plans with Highly Paid Individuals. To help you prepare, Strongpay hosted a webinar led by our Vice President, Rob Ruff.


This webinar covers:

  • A clear overview of the SECURE 2.0 Roth catch-up requirement

  • How Highly Paid Individuals (HPIs) are identified using FICA wage and age thresholds

  • What happens when an employee reaches the 402(g) limit

  • How Roth catch-up works for employees already contributing on a Roth basis

  • Real-world payroll scenarios and compliance examples

  • What employers should be doing now to prepare for 2026

  • How Strongpay ensures system-wide compliance

You’ll gain a practical understanding of what’s changing, who is affected, and how the new rules operate in real payroll and retirement plan workflows—including how Strongpay automatically identifies HPIs and processes catch-up deferrals for a smooth, compliant transition.

View the full presentation here.

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Overview of 2026 Federal Form W-4 

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IRS Guidance on Tax Treatment of State Paid Family & Medical Leave (PFML)