Contributions to the RIC 457 plan are made through payroll deductions. To change your contributions, make your elections in Workday. Find out more about RIC for State Employees.

Limits

2026 IRS 457 Contribution Limits
Age / MilestoneDescription2026 
Regular LimitLesser of 100% of compensation* or:$24,500
Age 50+ Limit**Regular limit  + $8,000 if age 50+$32,500
Age 60 -63Regular limit  + $11,250 if 60-63$35,750
3-Year Catch-Up Limit***Regular limit + missed contributions up to:$49,000
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 3-year catch-up.

Please note: The combined amount of all 457 pretax and post-tax Roth elective contributions in a tax year is limited to the IRS maximum contribution limits shown above. 


Compensation

*Compensation is your gross salary minus your retirement (IPERS, POR, and Judicial) deductions. The amount you contribute may be reduced by 

  • deductions for FICA,
  • insurances,
  • flexible spending accounts,
  • auto use maintenance, and
  • assignments.

**Participants are not able to use the 50+ limit and the 3-Year Catch-Up limit at the same time.

***Participants within 3 years of normal retirement may qualify to contribute more than the regular limit under the program's 3-Year Catch-up Provision.


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.