Maximum employee contributions.

5 C.F.R. § 1600.22
in effectEffective: 2024-07-01
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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.

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