Why wouldn't payroll deduct an employee's 401(k) catch-up contribution?

There are multiple reasons why the payroll process wouldn't calculate an employee's 401(k) catch-up deduction. Most of them are captured by the Pretax 401k skip formula.

• The employee isn't eligible for age-based catch-up.

  • They're not at least age 50 as of the calendar year.

  • They're marked as ineligible on their Reporting Information calculation card.

• The catch-up deduction is configured to process sequentially, and the base 401(k) deduction hasn't yet reached its annual contribution limit.

• The person has already reached their annual catch-up contribution limit.