Pension Plan Contribution Pay Codes

Pension plan contribution pay codes are used to calculate taxable earnings and deductions for federal, state, and local withholding taxes. In some cases, pay codes are also used to determine reportable wages.

A pension plan contribution group consists of one or more pay codes, grouped by their annual limits. Each group has a predefined deduction limit, representing the maximum amount that can be deducted from an employee's pay for pension contributions. Each employee is assigned specific pay codes, and the system checks these against the individual and group deduction limits during each paycheck calculation.

The following table outlines the pay codes, their assigned groups, and annual limits that can be assigned to an employee.

Pension Plan Contribution Group	Code Name	Description	W-2 Box
401(k), 408(k)(6), 403(b) CU 60-63 As of 2025, the total deduction limit for this group is $11,250.	401(k) Catch-up 60-63	A higher catch-up contribution for employees ages 60 through 63 under the 401(k) plan, as required by the Secure Act 2.0. The annual limit as of 2025 is $11,250.	Box 12, code D
401(k) Roth-Catch-up 60-63	A higher catch-up contribution for employees ages 60 through 63 under the 401(k) plan, as required by the Secure Act 2.0. This pay code is an after-tax contribution. The annual limit as of 2025 is $11,250.	Box 12, code AA
403(b) Catch-Up 60-63	A higher catch-up contribution for employees ages 60 through 63 under the 403(b) plan, as required by the Secure Act 2.0. The annual limit as of 2025 is $11,250.	Box 12, code E
403(b) Roth-Catch-Up 60-63	A higher catch-up contribution for employees ages 60 through 63 under the 403(b) plan, as required by the Secure Act 2.0. The annual limit as of 2025 is $11,250.	Box 12, code BB
SEP 408(k)(6) Catch-Up 60-63	SEP or Simplified Employee Pension is a retirement plan for employers who do not want to sponsor or administer a qualified pension or profit-sharing plan. This pay code is a higher catch-up contribution for employees ages 60 through 63 under 408(k)(6), as required by the Secure Act 2.0 regulations. As of 2025, the annual limit is $11,250.	Box 12, code F
408(p) EE Elective Deferrals As of 2025, the total deduction limit for this group is $16,500.	SIMPLE -408(p) Contribution	SIMPLE refers to Saving Incentive Match Plans which is a retirement plan for employers with no more than 100 employees. This pay code is also part of Pension Contributions 60-63 Catch up group. As of 2025, the annual limit is 16,500.	Box 12, Code S
SIMPLE-408-(p)-Roth	An after-tax deduction for employees under SIMPLE 408(p) plan in compliance with Secure Act 2.0. This pay code is also part of Pension Contributions 60-63 Catch up group. As of 2025, the annual limit is 16,500.	Box 12, Code S
408(p) EE Elective Deferrals Catch-Up Regular As of 2025, the total deduction limit for this group is $3,500.	SIMPLE -408(p) -Catch-up	A pretax catch-up contribution for employees under SIMPLE 408(p) plan. As of 2025, the annual limit is $3,500.	Box 12, Code S
457(b) plan catch up (60-63) As of 2025, the total deduction limit this group is $11,250.	Govt. EE 457(b)-Catch-Up-60-63	A pretax catch-up contribution for employees ages 60 through 63, in compliance with Secure Act 2.0. As of 2025, the annual limit is $11,250.	Box 12, code G
Govt. EE 457(b) Roth-Catch up 60-63	An after-tax catch-up contribution for employees ages 60 through 63, in compliance with Secure Act 2.0. As of 2025, the annual limit is $11,250.	Box 12, code EE
Govt. EE 457(b)-Additional Catch up As of 2025, the total deduction limit for this group is $23,500.	Govt. EE 457(b) -Catch-up, Additional -3 Years To Retirement	A special 457(b) catch-up contribution for eligible employees (if permitted by the plan) who are within 3 years of their normal retirement age. The normal retirement age is defined by the plan. As of 2025, the annual limit is $23,500.	Box 12, Code G
Govt. EE 457(b) -Catch-up, Additional -3 Years to Retirement-ROTH	A special 457(b) catch-up contribution for eligible employees (if permitted by the plan) who are within 3 years of their normal retirement age. The normal retirement age is defined by the plan. As of 2025, the annual limit is $23,500.	Box 12, code EE
Pension Contributions 60-63 Catch up As of 2025, the total deduction limit for this group is $81,250.	401(k) Additional After-Tax Contribution	Employee’s after-tax contribution to qualified 401(k) Plan. After-tax 401(k) contributions are subject to taxation again when they are withdrawn. As of 2025, the annual limit is $69,000.	Box 14
401(k) -Catch-Up 60-63	An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0. As of 2025, the annual limit is $11,250.	Box 12, code D
401(k) Contribution	Employee's contribution to qualified 401(k) Plan. A retirement plan funded through pretax payroll deductions for eligible employees. 401(k) plans are not taxed on any capital gains, dividends, or interest until they are withdrawn. As of 2025, the annual limit is $23,500.	Box 12, code D
401(k) Roth Contribution	A designated Roth contribution to a 401(k) plan in lieu of elective deferral. For more information, see http://www.irs.gov/Retirement-Plans/Roth-IRAs. As of 2025, the annual limit is $23,500.	Box 12, code AA
401(k) Roth -Catch-up 60-63	An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0. As of 2025, the annual limit is $11,250.	Box 12, code AA
403(b) -Catch-up -After The Age Limit	Designated contributions to 403(b) plan. Use either With 15 Years Of Service or After The Age Limit. As of 2025, the annual limit is $7,500.	Box 12, Code E
403(b) -Catch-up -With 15 Years Of Service	A designated contribution to 403(b) plan. Use either With 15 Years Of Service or After The Age Limit. As of 2025, the annual limit is $3,000.	Box 12, Code E
403(b) Catch-up 60-63	An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0. As of 2025, the annual limit is $11,250.	Box 12, Code E
403(b) Contribution	Employee's contribution to qualified 403(b) plan. A retirement plan for university, civil government, and not-for-profit employees funded through pretax payroll deductions. 403(b) plans have the same characteristics and benefits of 401(k) plans. As of 2025, the annual limit is $23,500.	Box 12, Code E
403(b) Roth -Catch-up -After The Age Limit	Designated Roth Contributions to 403(b) plan in lieu of elective deferral. Use either With 15 Years Of Service or After The Age Limit. As of 2025, the annual limit is $7,500.	Box 12, Code BB
403(b) Roth -Catch-up -With 15 Years Of Service	A designated Roth contribution to 403(b) plan in lieu of elective deferral. Use either With 15 Years Of Service or After The Age Limit. As of 2025, the annual limit is $3,000.	Box 12, code BB
403(b) Roth Contribution	Employee's contribution to qualified 403(b) plan. A designated Roth contribution to 403(b) in lieu of elective deferral. For more information, see IRC 403(b) tax-sheltered annuity plans. As of 2025, the annual limit is $23,500.	Box 12, code BB
403(b) Roth -Catch-up 60-63	An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0. As of 2025, the annual limit is $11,250.	Box 12, code BB
Pension Contributions (EMPLOYER)	—	—
SEP 408(k)(6) -Catch-up 60-63	An additional higher catch-up contribution for employees between the ages of 60 and 63, under SEP, as required by 408(k)(6). As of 2025, the annual limit is $11,250.	Box 12, Code F
SEP Contribution -408(k)(6)	A pretax deduction for employees under SEP as required by 408(k)(6). As of 2025, the annual limit is $23,500	Box 12, Code F
SEP Contribution-408(k)(6)-Roth	An after-tax deduction for employees under SEP as required by 408(k)(6). As of 2025, the annual limit is $23,500.	Box 12, Code F
SIMPLE -408(p) Contribution	This pay code is also part of 408(p) EE Elective Deferrals Catch-Up Regular group.	Box 12, Code S
SIMPLE -408(p) Contribution (EMPLOYER)	—	—
SIMPLE-408-(p)-Roth	This pay code is also part of 408(p) EE Elective Deferrals Catch-Up Regular group. As of 2025, the annual limit is 16,500.	Box 12, Code S
—	401(a) Contribution	Employee contribution to 401(a) plan. Pretax contribution to employer-sponsored pension plan under 401(a).	Box 14 (Optional) Box 13, Retirement Plan indicator required
—	401(a) Contribution (Employer)	Employer contribution to 401(a) plan. Combined limits with employee 401(a) Contribution.	Box 14 (Optional) Box 13, Retirement Plan indicator required
—	401(k) Catch-up	—	Box 12, code D
—	401(k) Loan Repayment	Employee deduction for 401(k) loan repayment. After-tax payments deducted from employee's paycheck to repay funds obtained from a 401(k) in the form of a loan.	—
—	457(b) Employer Match	Employer's contribution to qualified 457(b) plan. Combined limits with Employee elective deferrals to the 457(b) plan.	Box 12, Code G
—	Govt. EE 457(b) Roth -Catch-up -Standard	—	Box 12, Code G
—	Govt. Employee Deferred -457(b)	Government employee deduction for deferred compensation plan. Non-qualified, pretax, deferred compensation plans established by state and local government and tax-exempt employers.	Box 12, Code G
—	MQGE Pension Plan Contribution (Employee)	Medicare Qualified Government Employment (MQGE) MQGE is a special class of government employees. To know more about the special pension plans for MQGE, see Federal-State Reference Guide.	Box 14 (Optional) Box 13, Retirement Plan indicator required
—	SIMPLE -408(p) -Catch-up 60-63	An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0. As of 2025, the annual limit is $5,250.	Box 12, code S

Pension Plan Contribution Group

Code Name

Description

W-2 Box

401(k), 408(k)(6), 403(b) CU 60-63

As of 2025, the total deduction limit for this group is $11,250.

401(k) Catch-up 60-63

A higher catch-up contribution for employees ages 60 through 63 under the 401(k) plan, as required by the Secure Act 2.0.

The annual limit as of 2025 is $11,250.

Box 12, code D

401(k) Roth-Catch-up 60-63

A higher catch-up contribution for employees ages 60 through 63 under the 401(k) plan, as required by the Secure Act 2.0. This pay code is an after-tax contribution.

The annual limit as of 2025 is $11,250.

Box 12, code AA

403(b) Catch-Up 60-63

A higher catch-up contribution for employees ages 60 through 63 under the 403(b) plan, as required by the Secure Act 2.0.

The annual limit as of 2025 is $11,250.

Box 12, code E

403(b) Roth-Catch-Up 60-63

A higher catch-up contribution for employees ages 60 through 63 under the 403(b) plan, as required by the Secure Act 2.0.

The annual limit as of 2025 is $11,250.

Box 12, code BB

SEP 408(k)(6) Catch-Up 60-63

SEP or Simplified Employee Pension is a retirement plan for employers who do not want to sponsor or administer a qualified pension or profit-sharing plan. This pay code is a higher catch-up contribution for employees ages 60 through 63 under 408(k)(6), as required by the Secure Act 2.0 regulations.

As of 2025, the annual limit is $11,250.

Box 12, code F

408(p) EE Elective Deferrals

As of 2025, the total deduction limit for this group is $16,500.

SIMPLE -408(p) Contribution

SIMPLE refers to Saving Incentive Match Plans which is a retirement plan for employers with no more than 100 employees. This pay code is also part of Pension Contributions 60-63 Catch up group.

As of 2025, the annual limit is 16,500.

Box 12, Code S

SIMPLE-408-(p)-Roth

An after-tax deduction for employees under SIMPLE 408(p) plan in compliance with Secure Act 2.0. This pay code is also part of Pension Contributions 60-63 Catch up group.

As of 2025, the annual limit is 16,500.

Box 12, Code S

408(p) EE Elective Deferrals Catch-Up Regular

As of 2025, the total deduction limit for this group is $3,500.

SIMPLE -408(p) -Catch-up

A pretax catch-up contribution for employees under SIMPLE 408(p) plan.

As of 2025, the annual limit is $3,500.

Box 12, Code S

457(b) plan catch up (60-63)

As of 2025, the total deduction limit this group is $11,250.

Govt. EE 457(b)-Catch-Up-60-63

A pretax catch-up contribution for employees ages 60 through 63, in compliance with Secure Act 2.0.

As of 2025, the annual limit is $11,250.

Box 12, code G

Govt. EE 457(b) Roth-Catch up 60-63

An after-tax catch-up contribution for employees ages 60 through 63, in compliance with Secure Act 2.0.

As of 2025, the annual limit is $11,250.

Box 12, code EE

Govt. EE 457(b)-Additional Catch up

As of 2025, the total deduction limit for this group is $23,500.

Govt. EE 457(b) -Catch-up, Additional -3 Years To Retirement

A special 457(b) catch-up contribution for eligible employees (if permitted by the plan) who are within 3 years of their normal retirement age. The normal retirement age is defined by the plan.

As of 2025, the annual limit is $23,500.

Box 12, Code G

Govt. EE 457(b) -Catch-up, Additional -3 Years to Retirement-ROTH

A special 457(b) catch-up contribution for eligible employees (if permitted by the plan) who are within 3 years of their normal retirement age. The normal retirement age is defined by the plan.

As of 2025, the annual limit is $23,500.

Box 12, code EE

Pension Contributions 60-63 Catch up

As of 2025, the total deduction limit for this group is $81,250.

401(k) Additional After-Tax Contribution

Employee’s after-tax contribution to qualified 401(k) Plan. After-tax 401(k) contributions are subject to taxation again when they are withdrawn.

As of 2025, the annual limit is $69,000.

Box 14

401(k) -Catch-Up 60-63

An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0.

As of 2025, the annual limit is $11,250.

Box 12, code D

401(k) Contribution

Employee's contribution to qualified 401(k) Plan. A retirement plan funded through pretax payroll deductions for eligible employees. 401(k) plans are not taxed on any capital gains, dividends, or interest until they are withdrawn.

As of 2025, the annual limit is $23,500.

Box 12, code D

401(k) Roth Contribution

A designated Roth contribution to a 401(k) plan in lieu of elective deferral. For more information, see http://www.irs.gov/Retirement-Plans/Roth-IRAs.

As of 2025, the annual limit is $23,500.

Box 12, code AA

401(k) Roth -Catch-up 60-63

An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0.

As of 2025, the annual limit is $11,250.

Box 12, code AA

403(b) -Catch-up -After The Age Limit

Designated contributions to 403(b) plan. Use either With 15 Years Of Service or After The Age Limit.

As of 2025, the annual limit is $7,500.

Box 12, Code E

403(b) -Catch-up -With 15 Years Of Service

A designated contribution to 403(b) plan. Use either With 15 Years Of Service or After The Age Limit.

As of 2025, the annual limit is $3,000.

Box 12, Code E

403(b) Catch-up 60-63

An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0.

As of 2025, the annual limit is $11,250.

Box 12, Code E

403(b) Contribution

Employee's contribution to qualified 403(b) plan. A retirement plan for university, civil government, and not-for-profit employees funded through pretax payroll deductions. 403(b) plans have the same characteristics and benefits of 401(k) plans.

As of 2025, the annual limit is $23,500.

Box 12, Code E

403(b) Roth -Catch-up -After The Age Limit

Designated Roth Contributions to 403(b) plan in lieu of elective deferral. Use either With 15 Years Of Service or After The Age Limit.

As of 2025, the annual limit is $7,500.

Box 12, Code BB

403(b) Roth -Catch-up -With 15 Years Of Service

A designated Roth contribution to 403(b) plan in lieu of elective deferral. Use either With 15 Years Of Service or After The Age Limit.

As of 2025, the annual limit is $3,000.

Box 12, code BB

403(b) Roth Contribution

Employee's contribution to qualified 403(b) plan. A designated Roth contribution to 403(b) in lieu of elective deferral. For more information, see IRC 403(b) tax-sheltered annuity plans.

As of 2025, the annual limit is $23,500.

Box 12, code BB

403(b) Roth -Catch-up 60-63

An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0.

As of 2025, the annual limit is $11,250.

Box 12, code BB

Pension Contributions (EMPLOYER)

—

SEP 408(k)(6) -Catch-up 60-63

An additional higher catch-up contribution for employees between the ages of 60 and 63, under SEP, as required by 408(k)(6).

As of 2025, the annual limit is $11,250.

Box 12, Code F

SEP Contribution -408(k)(6)

A pretax deduction for employees under SEP as required by 408(k)(6).

As of 2025, the annual limit is $23,500

Box 12, Code F

SEP Contribution-408(k)(6)-Roth

An after-tax deduction for employees under SEP as required by 408(k)(6).

As of 2025, the annual limit is $23,500.

Box 12, Code F

SIMPLE -408(p) Contribution

This pay code is also part of 408(p) EE Elective Deferrals Catch-Up Regular group.

Box 12, Code S

SIMPLE -408(p) Contribution (EMPLOYER)

—

SIMPLE-408-(p)-Roth

This pay code is also part of 408(p) EE Elective Deferrals Catch-Up Regular group.

As of 2025, the annual limit is 16,500.

Box 12, Code S

—

401(a) Contribution

Employee contribution to 401(a) plan. Pretax contribution to employer-sponsored pension plan under 401(a).

Box 14 (Optional)
Box 13, Retirement Plan indicator required

—

401(a) Contribution (Employer)

Employer contribution to 401(a) plan. Combined limits with employee 401(a) Contribution.

Box 14 (Optional)
Box 13, Retirement Plan indicator required

—

401(k) Catch-up

—

Box 12, code D

—

401(k) Loan Repayment

Employee deduction for 401(k) loan repayment.

After-tax payments deducted from employee's paycheck to repay funds obtained from a 401(k) in the form of a loan.

—

457(b) Employer Match

Employer's contribution to qualified 457(b) plan. Combined limits with Employee elective deferrals to the 457(b) plan.

Box 12, Code G

—

Govt. EE 457(b) Roth -Catch-up -Standard

—

Box 12, Code G

—

Govt. Employee Deferred -457(b)

Government employee deduction for deferred compensation plan.

Non-qualified, pretax, deferred compensation plans established by state and local government and tax-exempt employers.

Box 12, Code G

—

MQGE Pension Plan Contribution (Employee)

Medicare Qualified Government Employment (MQGE)

MQGE is a special class of government employees. To know more about the special pension plans for MQGE, see Federal-State Reference Guide.

Box 14 (Optional)
Box 13, Retirement Plan indicator required

—

SIMPLE -408(p) -Catch-up 60-63

An additional higher catch-up contribution for employees between the ages of 60 and 63 in compliance with Secure Act 2.0. As of 2025, the annual limit is $5,250.

Box 12, code S

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