Understanding the Section 109 - Higher Catch Up Limit Report

The Section 109 - Higher Catch-Up Limit report automates the process applying enhanced or increased catch-up contribution limits greater than the regular catch-up amount from the year 2025 by determining the employees who have attained ages 60, 61, 62, and 63.

When you run the R073223 report, the system updates the group limit for the eligible employees according to the values set in the processing options. When the employee's next payroll is run, this new limit will apply to them.