SECURE 2.0: Roth Catch-Ups for High Earners Survey

SECURE 2.0: Roth Catch-Ups for High Earners Survey
Pulse Survey Results

Roth Catch-Up Contributions for High Earners

Discover how organizations are preparing for new Roth catch-up contribution rules for high earners, tackling payroll, and challenges ahead of the 2026 deadline.

With SECURE 2.0’s Roth catch-up contribution rules for high earners taking effect, plan sponsors are gearing up for key changes in payroll, communications, and plan administration. Aon’s 2025 Pulse Survey gathered insights from 268 organizations—corporate and nonprofit—on their approaches, challenges, and best practices for compliance. This report provides actionable guidance to help employers navigate the transition
Key Takeaways
  1. Identifying High Earners: Most organizations use payroll providers to pinpoint employees affected by the Roth catch-up rule, though it will often be a combined effort with the HR team.
  2. Focused Communications: 75% of respondents plan targeted messaging for impacted employees, addressing concerns about take-home pay and the need for clear information.
  3. Plan Design Updates: Many employers are adding Roth features or enabling in-plan conversions to enhance flexibility and meet compliance needs.
  4. Compliance Challenges: While updating payroll systems and ensuring compliance remain top concerns, only 24% of respondents have implemented an automated review process to ensure ongoing compliance—meaning the vast majority still lack a defined process, automated or manual, for verifying proper payroll treatment.

  • 64%

    use payroll providers to identify high earners

  • 75%

    plan targeted communications for affected employees

  • 24%

    have implemented an automated review process to ensure ongoing compliance

Navigate SECURE 2.0 with Confidence

Beyond Roth catch-up contributions, plan sponsors and fiduciaries face additional new requirements—from part-time employee eligibility, automatic enrollment, and annual paper statement requirements. Access Aon’s Retirement Legal Consulting & Compliance Year-End update for practical guidance to manage compliance, reduce risk, and keep plans and participants on track.

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Contact our team today if you have questions about the survey findings or would like to discuss your organization’s approach to SECURE 2.0 compliance.

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