Roth catch-up wage limit

Ok, the below came from a major record keeper. Please confirm who must contribute catch-up as Roth in 2026 - those with FICA wages of $145,000+ for 2025 or those with $150,000+ in 2025 or 2026? This should be the most simple determination in all of pension regulations but some sources seem to be wrong or misleading in their wording.

Thank you!

Starting January 1, 2026, employees aged 50+ who earned over $150,000 (FICA wages) in the prior year must make all 401(k), 403(b), or 457(b) catch-up contributions on a post-tax Roth basis. 

Agreed. 

For context - The reference to $145k was in the regulations but stated that it would be indexed. When the COLA updates were released for the 2026 calendar year, that is when the $150k was set. So if you look it up and its a publication prior to the IRS' published retirement plan limits (Nov 2025) that could be a reason that the $145k is still reflected.