5 CFR § 1600.22 - Maximum employee contributions.

---
identifier: "/us/cfr/t5/s1600.22"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "5 CFR § 1600.22 - Maximum employee contributions."
title_number: 5
title_name: "Administrative Personnel"
section_number: "1600.22"
section_name: "Maximum employee contributions."
chapter_name: "FEDERAL RETIREMENT THRIFT INVESTMENT BOARD"
part_number: "1600"
part_name: "EMPLOYEE CONTRIBUTION ELECTIONS, INVESTMENT ELECTIONS, AND AUTOMATIC ENROLLMENT PROGRAM"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 8351, 8432(a), 8432(b), 8432(c), 8432(j), 8432d, 8474(b)(5) and (c)(1), and 8440e."
regulatory_source: "66 FR 22089, May 2, 2001, unless otherwise noted."
cfr_part: "1600"
---


# 1600.22 Maximum employee contributions.

A participant's employee contributions are subject to the following limitations:

(a) The maximum employee contribution will be limited only by the provisions of the Internal Revenue Code.

(b) A participant may make traditional contributions and Roth contributions during the same year, but the combined total amount of the participant's tax-deferred employee contributions and Roth contributions cannot exceed the applicable Internal Revenue Code elective deferral limit for the year.

(c) A participant who has both a civilian and a uniformed services account can make employee contributions to both accounts, but the combined total amount of the participant's tax-deferred employee contributions and Roth contributions made to both accounts cannot exceed the Internal Revenue Code elective deferral limit for the year.

[77 FR 26423, May 4, 2012, as amended at 87 FR 31672, May 24, 2022]