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Maximize Your Contributions

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Maximize Your Before‐Tax Contributions

Before we show you how to reach your before-tax maximum, keep in mind these basic rules that apply to TDA, Roth and CRA accounts in the SCRP.

  • Eligible earnings include your base salary, paid leave and any summer supplemental pay you receive after becoming eligible for the plan, up to $305,000.
  • If you are under age 50, you can make $20,500 in before-tax contributions to the CRA and TDA, plus Roth after-tax contributions.
  • If you are age 50 by Dec. 31, 2022, you can make an additional $6,500 in before-tax or Roth contributions. That means you may contribute a maximum of $27,000 to before-tax CRA and TDA , and after-tax Roth.
  • If you reach your maximum contribution during the year, you can continue to save with after-tax contributions. If you do, you may want to discontinue your after-tax contributions before January of the following year when your before-tax contributions automatically re-start.
  • When determining your before-tax contribution, be aware that limits apply to all before-tax contributions you make during the calendar year. Be sure to take into consideration before-tax contributions made to a prior employer’s plan within the same calendar year, if applicable.

Example: Employee A

Employee A wants to maximize before-tax contributions and avoid making after-tax contributions. Here’s how it’s done:

2022 eligible earnings


Age at Dec. 31, 2022


Maximum before-tax and Roth contribution

$27,000 ($20,500 + $6,500 for Age 50 Catch-Up)

Deduction percentage

$27,000 is approximately 36% of eligible earnings

Employee A could elect to contribute 36% each pay period throughout the year in order to contribute the maximum allowed.

When Employee A’s contributions reach the $27,000 limit, they will automatically stop.

Use the Before-Tax Calculator