Pension Plan Contribution Pay Codes

Important:

In most cases, these pay codes identify pre-tax deductions used to calculate federal and state individual income taxes.

Code Name	Description	Additional Information	W-2 box
401(k) Contribution	Employee's contribution to qualified 401(k) Plan	A retirement plan funded through pre-tax payroll deductions for eligible employees. 401(k) plans are not taxed on any capital gains, dividends, or interest until they are withdrawn.	box 12 Code D
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contribution to qualified 401(k) Plan	After-tax 401(k) contributions are subject to taxation again when they are withdrawn.	box 14
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.	N/A
401(k) Roth Contribution	All Roth contributions are after-tax and distributions from the plan are not taxable.	Designated Roth contribution to 401(k) Plan In Lieu of Elective Deferral You will find more details available at http://www.irs.gov/Retirement-Plans/Roth-IRAs.	box 12 Code AA
401(k) Roth - Catch-up			box 12 Code AA
401(a) Contribution	Employee contribution to 401(a) Plan	Pre-tax contribution to employer-sponsored pension plan under 401(a)	box 14 optional. Box 13, Retirement Plan Indicator Required
403(b) Roth Contribution	Employee's contribution to qualified 403(b) plan. All Roth contributions are after-tax and distributions from the plan are not taxable.	Designated Roth Contribution to 403(b) In Lieu of Elective Deferral You will find more details available at https://www.irs.gov/retirement-plans/irc-403b-tax-sheltered-annuity-plans.	box 12 Code BB
403(b) Roth - Catch-up - With 15 Years Of Service		Designated Roth Contributions to 403(b)) Plan In Lieu of Elective Deferral. Use either With 15 Years Of Service or After The Age Limit.	box 12 Code BB
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.	box 12 Code BB
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 pre-tax payroll deductions. 403(b) plans have the same characteristics and benefits of 401(k) plans.	box 12 Code E
403(b) - Catch-up - With 15 Years Of Service		Designated contributions to 403(b) plan. Use either With 15 Years Of Service or After The Age Limit.	box 12 Code E
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.	box 12 Code E
Govt. Employee Deferred - 457(b)	Government employee deduction for deferred compensation plan	Non-qualified, pre-tax, deferred compensation plans established by state and local government and tax-exempt employers.	box 12 Code G
Govt. EE 457(b) - Catch-up - Standard			box 12 Code G
Govt. EE 457(b) - Catch-up, Additional - 3 Years To Retirement			box 12 Code G
MQGE Pension Plan Contribution (Employee)	Medicare Qualified Government Employment (MQGE)	MQGE is a special class of government employees. There are special pension plans for this class. You will find more details are available at http://www.irs.gov/pub/irs-pdf/p963.pdf.	box 14 optional. Box 13, Retirement Plan Indicator Required
SEP Contribution - 408(k)(6)	Simplified employee pensions	Pre-tax deduction for a Simplified Employee Pension (SEP). This is a retirement plan for employers who do not wish to sponsor or administer a qualified pension or profit-sharing plan.	box 12 Code F
SEP 408(k)(6) - Catch-up			box 12 Code F
SIMPLE - 408(p) Contribution	Saving Incentive Match Plans for employees of small employers	Pre-tax deduction for a Savings Incentive Match Plan, a retirement plan for employers with no more that 100 employees.	box 12 Code S
SIMPLE - 408(p) - Catch-up		Pre-tax deduction for a Savings Incentive Match Plan, a retirement plan for employers with no more that 100 employees.	box 12 Code S

Code Name

Description

Additional Information

W-2 box

401(k) Contribution

Employee's contribution to qualified 401(k) Plan

A retirement plan funded through pre-tax payroll deductions for eligible employees. 401(k) plans are not taxed on any capital gains, dividends, or interest until they are withdrawn.

box 12 Code D

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.

box 14

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.

N/A

401(k) Roth Contribution

All Roth contributions are after-tax and distributions from the plan are not taxable.

Designated Roth contribution to 401(k) Plan In Lieu of Elective Deferral

You will find more details available at http://www.irs.gov/Retirement-Plans/Roth-IRAs.

box 12 Code AA

401(k) Roth - Catch-up

box 12 Code AA

401(a) Contribution

Employee contribution to 401(a) Plan

Pre-tax contribution to employer-sponsored pension plan under 401(a)

box 14 optional. Box 13, Retirement Plan Indicator Required

403(b) Roth Contribution

Employee's contribution to qualified 403(b) plan.

All Roth contributions are after-tax and distributions from the plan are not taxable.

Designated Roth Contribution to 403(b) In Lieu of Elective Deferral

You will find more details available at https://www.irs.gov/retirement-plans/irc-403b-tax-sheltered-annuity-plans.

box 12 Code BB

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

Designated Roth Contributions to 403(b)) Plan In Lieu of Elective Deferral. Use either With 15 Years Of Service or After The Age Limit.

box 12 Code BB

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.

box 12 Code BB

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 pre-tax payroll deductions. 403(b) plans have the same characteristics and benefits of 401(k) plans.

box 12 Code E

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

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

box 12 Code E

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.

box 12 Code E

Govt. Employee Deferred - 457(b)

Government employee deduction for deferred compensation plan

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

box 12 Code G

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

box 12 Code G

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

box 12 Code G

MQGE Pension Plan Contribution (Employee)

Medicare Qualified Government Employment (MQGE)

MQGE is a special class of government employees. There are special pension plans for this class.

You will find more details are available at http://www.irs.gov/pub/irs-pdf/p963.pdf.

box 14 optional. Box 13, Retirement Plan Indicator Required

SEP Contribution - 408(k)(6)

Simplified employee pensions

Pre-tax deduction for a Simplified Employee Pension (SEP). This is a retirement plan for employers who do not wish to sponsor or administer a qualified pension or profit-sharing plan.

box 12 Code F

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

box 12 Code F

SIMPLE - 408(p) Contribution

Saving Incentive Match Plans for employees of small employers

Pre-tax deduction for a Savings Incentive Match Plan, a retirement plan for employers with no more that 100 employees.

box 12 Code S

SIMPLE - 408(p) - Catch-up

Pre-tax deduction for a Savings Incentive Match Plan, a retirement plan for employers with no more that 100 employees.

box 12 Code S

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