Part‑time employees who work enough qualifying hours over consecutive years may become eligible to participate in their employer’s retirement plan. This expands access for employees who previously weren’t eligible due to reduced hours.

You can contribute the same types of employee contributions as regular participants, including pre‑tax, Roth (if your plan offers it), after‑tax, and rollovers.

This depends on your employer’s plan. Some plans may choose to provide employer contributions to LTPT employees, while others may not. If they are offered, LTPT participants follow the same vesting and entry rules as regular participants.

Your employer will track your hours. Once you qualify, you will be notified and allowed to enroll or begin contributing.

If you move from part‑time to LTPT status or from LTPT to full eligibility, your plan access updates accordingly. Once you become fully eligible, you remain eligible going forward.

If you are age 50 or older, you can make additional “catch‑up” contributions each year. Starting in 2026, some participants must make these catch‑ups as Roth (after‑tax) instead of pre‑tax.

If this applies to you, your employer will notify you. You will fall into this category if you:

• Are age 50 or older, and
• Earned above a certain annual wage threshold in the prior year.

If you fall into the required Roth category, your catch‑up contributions must be made as Roth. Your regular contributions may still be pre‑tax or Roth, depending on your plan.

Limits vary by age and IRS updates each year. If you are age 60-63, you may qualify for a special higher "enhanced catch-up" amount.

You may need to adjust your contribution settings to ensure compliance with the new Roth requirements. You will be notified if action is needed.

Yes. If you are a part-time employee, the LTPT rules may allow you to become eligible and enroll sooner than in previous years.

If you are required to make Roth catch‑up contributions in 2026, your employer’s payroll system will enforce this. You may need to update your contribution elections.

You should contact your employer’s HR/Benefits team for assistance.

Determine whether your plan will offer employer contributions to LTPT employees.

• Confirm your LTPT handling preferences or request changes to default settings.
• Prepare for Roth‑only catch‑up contributions for higher‑earning employees in 2025.
• Ensure payroll systems enforce correct catch‑up contribution rules.
• Identify and notify affected participants each year.
• Update your plan documents and SPDs as required.
• Submit work orders to report LTPT transitions and catch‑up classifications.

For more information, please visit our Office Locator Map to connect with the Mutual of America representative nearest to you who provides support for plan sponsors