SuitePeople U.S. Payroll Updates to High Wage Earner Limits

This notice is intended for customers who use SuitePeople U.S. Payroll. Starting January 1, 2026, participants who meet the following criteria are only permitted to make catch-up contributions on a Roth basis:

• Are age 50 or older in the current calendar year
• Have earned more than $150,000 in 2025 Social Security wages (Box 3, W-2)

In accordance with Section 603 of the Secure Act, this change applies to the 401(k), 403(b), and 457(b) plan types.

What is Changing?

Previously, SuitePeople supported a limit of $145,000 for high wage earners in 2025. This limit will be updated to $150,000, and will be available in production starting March 10, 2026. The release on February 26, 2026, updated the