Retirement Topics 457b Contribution Limits | Internal Revenue Service
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Retirement Topics 457b Contribution Limits
Retirement Topics 457b Contribution Limits
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A 457(b) plan’s annual contributions and other additions (excluding earnings) to a participant’s account cannot exceed the lesser of:
100% of the participant's includible compensation, or
the elective deferral limit ($23,000 in 2024; $22,500 in 2023; $20,500 in 2022; $19,500 in 2020 and in 2021).
Increases to the general annual contribution limit:
457(b) plans of state and local governments may allow catch-up contributions for participants who are aged 50 or older.
Special 457(b) catch-up contributions, if permitted by the plan, allow a participant for 3 years prior to the normal retirement age (as specified in the plan) to contribute the lesser of:
the elective deferral limit ($23,000 in 2024; $22,500 in 2023; $20,500 in 2022; $19,500 in 2020 and in 2021).
the basic annual limit plus the amount of the basic limit not used in prior years (only allowed if not using age 50 or over catch-up contributions)
Related
Publication 4484, Choose a Retirement Plan for Employees of Tax-Exempt Government Entities PDF
Page Last Reviewed or Updated: 26-Feb-2026
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