2026 TSP contribution limits
The IRS sets three TSP limits for 2026, and SECURE 2.0 introduced a new super catch-up tier for employees ages 60–63. All three brackets are below. The per-pay-period column assumes 26 federal biweekly pay periods.
| Age bracket | Annual limit | Per pay period | Notes |
|---|---|---|---|
| Under 50 | $24,500 | $943 | Base elective deferral only |
| 50–59 or 64+ | $32,500 | $1,250 | Includes $8,000 catch-up |
| 60–63 (super catch-up) | $35,750 | $1,375 | Includes $11,250 super catch-up (SECURE 2.0) |
How much per pay period?
The simplest approach: divide your annual limit by 26 pay periods. For an employee under 50, that is $943/PP. But the "divide by 26" answer only works if you are starting from zero at the beginning of the year. If you have already contributed year-to-date, or you are adjusting mid-year, you need to divide the remaining balance by the remaining pay periods — which is exactly what the calculator above does.
The front-loading match trap
This is the most commonly overlooked TSP mistake for employees under 50. The FERS agency match — up to 5% of your basic pay — is deposited each pay period, not at year-end. If you contribute aggressively early in the year and exhaust the $24,500 elective deferral limit before the final pay period, TSP stops accepting your contributions for the remaining pay periods — and your agency stops matching too.
The fix is simple: spread contributions evenly so your last dollar of elective deferral lands on or just before the last pay period. The calculator above highlights this risk and shows you the safe per-PP amount.
Catch-up eligible employees (50+) are exempt. Because your contributions above the $24,500 base automatically spill into the catch-up bucket, TSP keeps accepting them — and your agency match continues through year-end regardless.
Catch-up and the super catch-up (ages 60–63)
SECURE 2.0 created two catch-up tiers effective 2025 and beyond:
- Standard catch-up (ages 50–59 and 64+): an extra $8,000 per year on top of the base limit, for a total of $32,500.
- Super catch-up (ages 60–63): a higher extra contribution of $11,250, pushing the total to $35,750 — the largest single-year deferral amount available in TSP. This window only lasts four calendar years; plan accordingly.
The bracket is determined by your age at December 31 of the plan year — not your age when you make the contribution.
The new Roth catch-up rule for high earners
Starting in 2026, SECURE 2.0 requires catch-up contributions to be designated Roth if your prior-year FICA wages (W-2 Box 3) exceeded $150,000. This affects both the standard and super catch-up buckets. Your base elective deferral (up to $24,500) is unaffected and can remain traditional or Roth at your discretion.
If you are below the threshold, you may continue making traditional (pre-tax) catch-up contributions. The toggle in the calculator above will flag this rule for you when relevant.