IRS 403b Contribution Limits

To begin or change your contributions, complete the RIC 403b Salary Reduction Form.

Learn more information about RIC Education-Related Employees.

Employee	IRS Maximum Contribution Limits	2026
Regular	Lesser of 100% of compensation* or:	$24,500
Age 50+	Regular limit + $8,000 if age 50+	$32,500
15-Yr Catch-Up**	Employed w/current employer 15+ yrs, and meet other eligibility rules	$27,500
Age 60 -63	Regular limit +$11,250 if ages 60-63	$35,750
Total EE+ER***	The max an employer and employee combined may contribute	$72,000
Earners who made more than $150,000 in the prior year must make catch-up contributions on a Roth basis, excluding contributions made using the 15-year catch-up.

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 above.

* Compensation is your gross salary minus your retirement (IPERS/FICA) 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.

***Total limit for employees age 50 or older who contribute the full Age 50+ Catch-Up is $ $77,500 for 2025 and 80,000 for 2026. Total limit for employees ages 60-63 who contribute the full 60-63 Catch-Up is $81,250 for 2026.

Contributions for Higher-Earners Age 50+

Beginning in 2026, a new federal law will took effect which changed how higher-earners age 50 and over make contributions to their 457 plans.

Here's how the new law works:

Effective January 1, 2026, workers who are 50 or older who earned more than $150,000 in OASDI wages in the prior year will need to make any contributions over the regular limit on a Roth basis, excluding contributions made using the 3-year catch-up.

Your employer will monitor contributions for those impacted by this requirement and will change contributions from pretax to Roth as needed. If you are affected by this change and do not wish to contribute on a Roth basis once your contributions reach the regular limit, please contact your employer and request that your contributions stop for the remainder of the calendar year.