I can't upgrade my MacBook (Retina, 12-inch, Early 2015) to the new software update macOS Big Sur.

Your mac can upgrade to the newer OS's like macOS Mojave 10.14, macOS Catalina 10.15, 

macOs Big Sur 11.4 but I would recommend you upgrade to macOS High Sierra 10.13 first.

For macOS High Sierra

Open Safari and click on this link, 

How to get old versions of macOS – Apple Support

Go to the Download OS section and click on macOS High Sierral.

Before upgrading make a full back up of your Mac.

Check that third party apps you use have updates available for the new OS.

https://roaringapps.com

Check that your printers/ scanners etc have updated drivers and software available for the new OS.

Connect your mac to your router via cable rather than rely on WiFi.

Do not use your mac while it is downloading

and do not use any other devices that share the same internet connection.

If the App Store says ‘Open’ then it is detecting a previous download of the install app

go to the Applications folder locate Install macOS macOS High Sierra.app.

Move it to the Trash, empty the Trash.

Restart, click on the link again, the App Store should say ‘Get' or 'Download'.

If you want to install Big Sur, open Safari and click on the link below.

How to upgrade to macOS Big Sur - Apple Support

If you are considering upgrading to Catalina or Big Sur be warned they do not support 32bit apps.

Your Mac is probably running 32bit apps and these will need to be updated to 64bit apps,

some updates may be free, some may be paid. Use this app to discover which apps you have

are 32bit, https://www.stclairsoft.com/Go64/ then contact the developers of the software to see

if they are offering 64bit updates.

How to upgrade to macOS Big Sur and especially the section regarding Empty Space Requirements. Big Sur will Require at least 35.6 GB of Empty Space but suggest at least 50 GB.

It needs this space for the download plus room to expand and then to install. Much of this extra space will be gained back after the installation.

Tips How to Upgrade to Big Sur 

There are several points to consider before attempting the upgrade to Big Sur. The most important is Due Diligence on the part of the User and is a Prerequisite for a smooth upgrade.  

The below points should all be consider Before attempting the upgrade.

Point # 1 - Are there pre-existing Unresolved Software Issues. They should be resolved prior to upgrading - they may carryover to Big Sur making the system unstable / unusable.

Point # 2 - Are there any AntiVirus, Disk Cleaner, Optimizers, Un-installers, etc installed which should be removed as per Developers Instructions. They are useless, unneeded, cause havoc and interfere with the normal operation of the OS and may even Corrupt the OS requiring a Reinstallation. The Built-in Security of Big Sur is all that is required.

Point # 2 A - Commercial VPNs should only be used if Mandated by Corporate Head Office for working remotely. Otherwise - ones Privacy and Security touted by the VPN is suspect.

Point # 3 - What are the System Requirements ie: Empty Space Requirements specific to the Big Sur.

Point # 4 - Does the intended computer qualify for the upgrade.

Point # 5 - Are the installed Applications / Extensions compatible with Big Sur. Check with the Developer for compatible Apps / Extension or do they offer updates. Same goes for Third Party Drivers for Printer, Scanners etc.

Point # 6 - If upgrading from Mojave and earlier versions of macOS - Remember that Big Sur does not support anything 32 bit. These include Applications, Extensions and Drivers for any devices. There is no workaround.

Point # 7 - Do I have a Rescue Plan In-Place. This comprises having 3 Backups using 2 methods and 1 Off Site incase of Theft, Loss or Natural Disasters. A Time Machine Backup  is very useful and can be used to Revert to Previous Working macOS. For addition purposes - two Clones each to separate external drives. This is insurance incase things goes sideways. At least one Clone and / or Time Machine Backup should be Off - Site

Point # 8  - To upgrade to Big Sur will requires a quick, stable and reliable Internet Connection - preferred method is via Ethernet Connection. 

If not available and using Wifi - move computer as close to the Access Point / Router and disconnect all other devices connected to Wifi. Want the maximum bandwidth for the computer being upgraded to Big Sur.