Pension Plan Contribution Pay Codes

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

Code Name	Description	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for eligible employees. 401(k) plans are not taxed on any capital gains, dividends, or interest until they are withdrawn.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 After-tax 401(k) contributions are subject to taxation again when they are withdrawn.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.	—
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
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
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 IRC 403(b) 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
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. 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. To know more about the special pension plans for MQGE, see Federal-State Reference Guide.	Box 14 (Optional) Box 13, Retirement Plan indicator required
SEP Contribution -408(k)(6)	Pre-tax deduction for a Simplified Employee Pension (SEP). This is a retirement plan for employers who do not want 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
SEP Contribution-408(k)(6)-Roth	A post-tax deduction for Simplified Employee Pension (SEP) in compliance with Secure Act 2.0.	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
SIMPLE-408-(p)-Roth	A post-tax deduction for SIMPLE plans in compliance with Secure Act 2.0.	Box 12, Code S

Code Name

Description

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.

—

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

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

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 IRC 403(b) 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

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. 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. To know more about the special pension plans for MQGE, see Federal-State Reference Guide.

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

SEP Contribution -408(k)(6)

Pre-tax deduction for a Simplified Employee Pension (SEP). This is a retirement plan for employers who do not want 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

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

A post-tax deduction for Simplified Employee Pension (SEP) in compliance with Secure Act 2.0.

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

SIMPLE-408-(p)-Roth

A post-tax deduction for SIMPLE plans in compliance with Secure Act 2.0.

Box 12, Code S

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