---
kind: "section"
citation: "5 C.F.R. § 1600.23"
title: "5"
number: "1600.23"
heading: "Catch-up contributions."
url: "https://uscodex.org/cfr/5/1600.23"
---

# §1600.23. Catch-up contributions.

- (a) A participant may make traditional catch-up contributions or Roth catch-up contributions from basic pay at any time during the calendar year if he or she:
  - (1) Is at least age 50 by the end of the calendar year;
  - (2) Is making employee contributions at a rate that will result in the participant making the maximum employee contributions permitted under [§ 1600.22](/cfr/5/1600.22.md); and
  - (3) Does not exceed the annual limit on catch-up contributions contained in [section 414(v)](/cfr/5/414.md?p=v) the Internal Revenue Code.
- (b) [Reserved]
- (c) A participant may make traditional catch-up contributions and Roth catch-up contributions during the same year, but the combined total amount of catch-up contributions of both types cannot exceed the applicable Internal Revenue Code catch-up contribution limit for the year.
- (d) A participant who has both a civilian account and a uniformed services account may make catch-up contributions to both accounts, but the combined total amount of catch-up contributions to both accounts cannot exceed the Internal Revenue Code catch-up contribution limit for the year.
- (e) A participant cannot make catch-up contributions to his or her traditional balance from pay which is exempt from taxation under [26 U.S.C. 112](/usc/26/112.md).
- (f) A participant may make catch-up contributions to his or her Roth balance from pay which is exempt from taxation under [26 U.S.C. 112](/usc/26/112.md).
- (g) **A participant cannot make catch-up contributions from special or incentive pay (including bonus pay).**
- (h) [Reserved]

## Notes

### Amendments

[77 FR 26423, May 4, 2012, as amended at 85 FR 72964, Nov. 16, 2020 ]

### 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 26423, May 4, 2012, as amended at 85 FR 72964, Nov. 16, 2020 ]