5 CFR § 1600.23 - Catch-up contributions.
---
identifier: "/us/cfr/t5/s1600.23"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "5 CFR § 1600.23 - Catch-up contributions."
title_number: 5
title_name: "Administrative Personnel"
section_number: "1600.23"
section_name: "Catch-up 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: "2026-03-24"
last_updated: "2026-03-24"
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"
---
# 1600.23 Catch-up contributions.
(a) A participant may make traditional catch-up contributions or Roth catch-up contributions from basic pay at any time during the calendar year if he or she:
(1) Is at least age 50 by the end of the calendar year;
(2) Is making employee contributions at a rate that will result in the participant making the maximum employee contributions permitted under § 1600.22; and
(3) Does not exceed the annual limit on catch-up contributions contained in section 414(v) the Internal Revenue Code.
(b) [Reserved]
(c) A participant may make traditional catch-up contributions and Roth catch-up contributions during the same year, but the combined total amount of catch-up contributions of both types cannot exceed the applicable Internal Revenue Code catch-up contribution limit for the year.
(d) A participant who has both a civilian account and a uniformed services account may make catch-up contributions to both accounts, but the combined total amount of catch-up contributions to both accounts cannot exceed the Internal Revenue Code catch-up contribution limit for the year.
(e) A participant cannot make catch-up contributions to his or her traditional balance from pay which is exempt from taxation under 26 U.S.C. 112.
(f) A participant may make catch-up contributions to his or her Roth balance from pay which is exempt from taxation under 26 U.S.C. 112.
(g) A participant cannot make catch-up contributions from special or incentive pay (including bonus pay).
(h) [Reserved]
[77 FR 26423, May 4, 2012, as amended at 85 FR 72964, Nov. 16, 2020 ]