A separate catch-up from the standard age-50 provision — available only to long-tenured employees at specific types of tax-exempt and public employers, and applied before the age-based catch-up when both are available.
How it works
Employees with at least 15 years of service at the same qualifying employer can defer up to an extra $3,000 a year, up to a $15,000 lifetime cap. The amount available this year is the smaller of the annual limit or whatever lifetime room remains.
What this does not include
Eligibility also requires the employee’s average annual contributions over prior years to be below a specific threshold — a service-history detail this calculator doesn’t verify, only the dollar amount once eligible.
How to use this calculator
- Enter years of service with the current employer.
- Enter any lifetime 15-year catch-up already used.
Frequently asked questions
Can I use both the 15-year catch-up and the age-50 catch-up?
Yes — per Treasury regulations, the 15-year catch-up applies first, and any additional catch-up room needed is then treated as the age-50 catch-up.
Does the 15 years have to be continuous?
Generally it must be with the same qualifying employer, though the specific service-counting rules can be nuanced — this calculator takes total qualifying years as a direct input.
What employers qualify for this provision?
Public schools, hospitals, home health agencies, health and welfare service agencies, and churches or church associations, per the IRS source.
