---
kind: "section"
citation: "5 C.F.R. § 1600.20"
title: "5"
number: "1600.20"
heading: "Types of employee contributions."
url: "https://uscodex.org/cfr/5/1600.20"
---

# §1600.20. Types of employee contributions.

- (a) **Traditional contributions.** A participant may make traditional contributions.
- (b) **Roth contributions.** A participant may make Roth contributions in addition to or in lieu of traditional contributions.
- (c) **Contributions from tax-exempt pay.** A uniformed service member who receives pay which is exempt from taxation under [26 U.S.C. 112](/usc/26/112.md) will have contributions deducted from such pay and made to his or her traditional or Roth balance in accordance with an election made under paragraph [(a)](#a) or [(b)](#b) of this section.

## Notes

### Amendments

[77 FR 26422, May 4, 2012]

### Authority

Authority: 5 U.S.C. 8351, 8432(a), 8432(b), 8432(c), 8432(j), 8432d, 8474(b)(5) and (c)(1), and 8440e.

### Source

Source: 66 FR 22089, May 2, 2001, unless otherwise noted.

### Amendments

[77 FR 26422, May 4, 2012]