CalPERS FICA Eligibility Survey

Effective January 1, 2026, participants of the CalPERS 457 Plan aged 50 or older with Federal Insurance Contributions Act (FICA) wages for the previous year exceeding $145,000 (or indexed for inflation) can only make Age-based Catch-up contributions with Roth after-tax money. Under previous law, catch-up contributions to a governmental defined contribution retirement plan could be made on either a pre-tax or Roth basis.

This survey will help identify which agencies will need help to implement the Roth catch-up contribution provision. While the responsibility to implement and comply with Section 603 of the SECURE 2.0 Act resides with you, CalPERS will provide guidance in the coming months to help FICA-eligible agencies track and report salary data as required by the Act.

1. What is the name of your agency? *This question is required.

2. If you know your CalPERS 457 Plan ID, please provide it here. The 6-digit Plan ID number begins with 450 or 452.

3. Does your agency pay Social Security FICA taxes on behalf of your employees? (Please answer "Yes" if you pay Social Security FICA tax for any employee.) *This question is required.

Are you able to project how many current Social Security FICA tax-applicable employees aged 50 or older (as of December 31, 2025) will have total reportable wages of $145,000 or more for 2025? *This question is required.

How many current Social Security FICA tax-applicable employees aged 50 or older (as of December 31, 2025) will have total reportable wages of $145,000 or more for 2025?

Is your payroll ready to support, or in the process of making updates to support, tracking contributions during the year to ensure that catch-up contributions are made with Roth after-tax money only for participants aged 50 and older whose FICA wages exceed the limit for the previous year? *This question is required.