SECURE 2.0 Act

The SECURE 2.0 Act is a federal law enacted in December 2022 as part of the Consolidated Appropriations Act, 2023. It changes retirement plan rules for employers, plan participants and savers, and it builds on the original SECURE Act of 2019.

It is not one deadline. Provisions take effect in different years, some are mandatory and many are optional, and several dates have since moved through IRS guidance.

What Does SECURE 2.0 Require Employers to Do?

Three changes are mandatory for plans they cover. New 401(k) and 403(b) plans must generally include automatic enrollment, and the 401(k) Auto-Enrollment entry explains the mechanics. Higher earners must make age 50 catch-up contributions as Roth contributions.

The third change shortens the participation rule for long-term part-time employees. For plan years after 2024, the requirement of 3 consecutive 12-month periods is reduced to 2.

SECURE 2.0 also raised catch-up limits for workers aged 60 through 63. For 2026, the IRS sets that higher catch-up at $11,250, compared with $8,000 for other workers age 50 or older, in its 2026 limits announcement.

Which SECURE 2.0 Changes Are Optional for Employers?

Employers can choose to adopt several features. Eligible employers may set up a starter 401(k) deferral-only arrangement. They may also make matching contributions on account of employees' qualified student loan payments.

For SIMPLE IRA plans, the law allows additional nonelective contributions and allows contributions to go to a Roth IRA. It also lets an employer replace a SIMPLE IRA with a safe harbor 401(k) during a year. Employers with 1 to 50 employees can claim an increased small employer pension plan startup credit.

What Is the SECURE 2.0 Timeline?

The table lists the main employer-facing provisions and when each starts to apply. Start dates are the statutory ones, and later sections cover where guidance has moved them.

Effective dates and plan amendment deadlines are separate. Under section 501 of the law, a plan amendment can apply retroactively to a provision's effective date, provided the plan is operated as if the amendment were already in effect.

Which SECURE 2.0 Dates Have Moved or Are Still Pending?

The Roth catch-up final regulations were issued in September 2025 and generally apply to contributions in taxable years beginning after December 31, 2026. Before then, a reasonable, good faith interpretation applies. The wage test looks at prior-year FICA wages from the employer sponsoring the plan, against a threshold that started at $145,000 and is adjusted each year.

Final automatic enrollment regulations are still pending. The proposed version applies to plan years beginning more than 6 months after final regulations are issued. Federal review of the final rule ended in October 2026, but it had not appeared in the Federal Register as of November 2, 2026.

Plan amendment deadlines also differ by provision. The IRS says discretionary amendments are generally due by December 31, 2026, while required amendments follow its Required Amendments List. Notice 2026-9 extended the deadline for SIMPLE IRA, SEP and IRA amendments to December 31, 2027, and the IRS expects Roth catch-up amendments to be due December 31, 2029. See the IRS Employee Plans news page for current status.

How Does SECURE 2.0 Affect Roth Accounts?

The Roth catch-up rule is the biggest change, because the final regulations require certain catch-up contributions from higher earners to be designated Roth contributions. See Roth 401(k) for how Roth deferrals work.

SECURE 2.0 also permits SEP and SIMPLE IRA contributions to be made to a Roth IRA. Confirm with the financial institution that holds the accounts whether it supports that option.

How Does HR Cloud Fit Into the SECURE 2.0 Act?

HR Cloud's People HRIS page describes employee profiles, history, documents and permissions in one place, with secure document storage and version tracking. Its payroll integration page describes two-way integrations with payroll systems such as ADP, UKG and QuickBooks.

Neither page describes retirement plan administration, catch-up tracking, Roth designation or plan amendments. HR must still work with its plan provider, payroll vendor and counsel on these changes. HR Cloud is not a compliance or legal advisory product.

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Frequently Asked Questions

Q: When was the SECURE 2.0 Act signed?

A: It was enacted in December 2022 as part of the Consolidated Appropriations Act, 2023.

Q: Is SECURE 2.0 mandatory for all employers?

A: No. Some provisions are mandatory for plans they cover, such as automatic enrollment for new plans and the Roth catch-up rule, while others are optional.

Q: Does my plan have to be amended?

A: Usually yes, but deadlines vary by provision and plan type. Check the IRS Required Amendments List and ask your plan provider.

Q: Who must make Roth catch-up contributions?

A: Workers age 50 or older whose prior-year FICA wages from the sponsoring employer exceed an indexed threshold that started at $145,000. Check the current figure each year.

Q: What is the Saver's Match?

A: It is a federal matching contribution for eligible individuals that replaces the Saver's Credit for taxable years beginning after December 31, 2026. It is an individual benefit, not an employer contribution.

Q: Do small employers get any help?

A: Employers with 1 to 50 employees can claim an increased startup credit for new plans. Check IRS guidance for the current rules before relying on it.