The Internal Revenue Service (IRS) has announced the 2027 cost-of-living adjustments, increasing the maximum annual dollar contribution limits for retirement plans. Effective January 1, 2027, the new contribution limits for the RCUH 403(b) Supplemental Retirement Annuity (SRA) Plan will increase as follows:
Supplemental Retirement Annuity (SRA) Maximums– Effective January 1, 2027
| Contribution Type | 2027 Maximum | 2026 Maximum |
| Employee Contributions | $25,500 ($1,062.50 per pay period) | $24,500 |
| Catch-Up: Additional “catch-up” contribution for individuals age 50+ by 12/31/2027 | Additional $8,500 Total Max: $34,000 ($1,416.66 per pay period) | Additional $8,000 Total Max: $32,500 |
| Super Catch-Up: Special higher limit "catch-up" contribution for individuals aged 60-63 by 12/31/2027 | Additional $11,750 Total Max: $37,250 ($1,552.08 per pay period) | Additional $11,250 Total Max: $35,750 |
SECURE 2.0 Act Mandatory Roth Catch-Up Contributions: Pursuant to the SECURE 2.0 Act, high-earning employees age 50+ with FICA wages $155,000 or greater in the 2026 tax year are required to make all catch-up and super catch-up contributions into their workplace retirement plans on a Roth (post-tax) basis starting January 1, 2027.
If you'd like to adjust your contribution starting with the first pay period of the 2027 tax year, please submit an SRA eForm via eUpload in Employee Self-Service effective 12/16/2026 (for deduction in the 12/16/2026-12/31/2026 pay period and deposit on the 1/7/2027 pay day). Please submit the SRA eForm no later than the December 29, 2026 ePAF Deadline. Please see our Retirement Accounts Benefit Spotlight for instructions & additional information.
Supplemental Retirement Annuity (SRA) 403(b) Contribution Types:
- SRA Traditional: Pre-Tax
- SRA Roth: Post-Tax
RCUH does NOT automatically adjust your SRA contributions every year. Therefore, if you have previously elected the maximum allowable contributions, you must recalculate your pay period contribution and submit a new form. Our SRA Maximum Allowable Contribution Calculator can serve as a tool to help you calculate your contribution throughout the tax year.
If you have any questions, please contact the RCUH Human Resource Employee Benefits team at [email protected].
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