IRS 403b Annual Contribution Limits

Please Note: The combined amount of all 403b pretax and post-tax Roth elective contributions in a tax year is limited to the IRS maximum contribution limits shown below. (IRS 403b Limits PDF, IRS 457 & 403b Limits PDF
Year Regular Age 50+ 15-Yr Catch-Up Total EE Total EE+ER
  The lesser of 100% of compensation* or: Regular limit + $6,000 for employees age 50+ Regular limit + $3,000 (must be employed w/current employer 15+ yrs & meet other eligibility rules) Combined maximum if eligible for Age 50+ & 15-Yr Catch-Up limits Combined maximum of employer & employee contributions
2018 $ 18,500 $ 24,500 $21,500**  $27,500 $55,000***
2017 $ 18,000 $ 24,000 $21,000**  $27,000 $54,000***
* Compensation is your gross salary minus your retirement (IPERS/TIAA) deductions. The maximum amount you may contribute is reduced by deductions for FICA, insurances, flexible spending accounts, employee organizations, assignments, and other like items. Contributions must not exceed the IRS maximum limits shown above.
** A calculation is required to determine the actual amount available under the 15-Year Catch-up. If an employee is eligible for both catch-ups in the same year, that year's 15-Year Catch-up must be used first before contributing under the 50+ Catch-up. This additional 403(b) catch-up of up to $3,000 per year cannot exceed cumulatively $15,000 over the lifetime of the 403(b) participant. Qualification for utilizing the special catch-up requires employment with your current employer for 15+ years and a past contribution average of less than $5,000 per year.
***Total limit for employees age 50 or older who contribute the full Age 50+ Catch-Up is $60,000 for 2017 and $61,000 for 2018.