{"data":{"id":"us/5-cfr-1600.22","jurisdiction":"us","citation":"5 CFR 1600.22","heading":"Maximum employee contributions.","body":"A participant's employee contributions are subject to the following limitations:\n(a) The maximum employee contribution will be limited only by the provisions of the Internal Revenue Code.\n(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.\n(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.","path":["Title 5—Administrative Personnel","CHAPTER VI—FEDERAL RETIREMENT THRIFT INVESTMENT BOARD","PART 1600—EMPLOYEE CONTRIBUTION ELECTIONS, INVESTMENT ELECTIONS, AND AUTOMATIC ENROLLMENT PROGRAM","Subpart C—Program of Contributions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-5.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:53Z","sha256":"7d377d30bcda62aacaa3605a0be1161dfa6b28491127fd8b6a87c16871d71787","source_id":"us-cfr","stale":true,"prev":"us/5-cfr-1600.21","next":"us/5-cfr-1600.23"},"notice":"GroundRules: Original legal text. Not legal advice."}