ROTH TSP OR ROTH TSP AND TRADITIONAL TSP ELIGIBLE CONTRIBUTION WORKSHEET: 

BASIC PAY, INCENTIVE PAY AND SPECIAL PAY

Roth contributions are calculated based on gross pay but deducted from net pay, so if you are electing Roth TSP or a 

combination of Roth and traditional TSP, it is important to ensure you have chosen election percentages that will not 

exceed your net pay. If your election exceeds your net pay, no contribution will be made. 

Part A Eligible Pay Earned. First compute the dollar amount of pay you earn that is eligible for contribution 

to TSP.

Add: 

Basic Pay ________

 Incentive Pays ________

 Special Pays ________ 

Part A Total Pay Eligible ________ 

Note: Eligible incentive and special pays are listed in the Department of Defense Financial Management Regulation, 

Volume 7A, Ch. 51, Figure 51-1 at 

http://comptroller.defense.gov/Portals/45/documents/fmr/current/07a/07a_51.pdf

Part B Mandatory Deductions. Next compute the dollar amount of all deductions from your pay. 

 Add: Forfeitures ________ 

 Montgomery G.I. Bill ________ 

 Social Security and

 Medicare Tax ________ 

 Armed Forces Retirement Home 

 Deduction ________ 

 Federal Income Tax Withholding ________ 

 Servicemembers Group Life

 Insurance (SGLI) ________ 

 Family SGLI ________ 

 State Income Tax Withholding ________ 

 Debts ________ 

 Garnishments ________ 

 Alimony ________ 

 Child Support ________ 
Allotments ________ 

Reimbursements to Individuals

 and Agencies ________ 

 Bankruptcy Payments ________ 

 TSP Loans ________ 

Traditional TSP ________ (see the Traditional TSP worksheet, Parts A and D, if 

you need assistance in calculating this amount) 

 Traditional and Roth TSP Catch-up ________ 

 IRS Tax Levies ________ 

 Fines ________ 

Part B Total Deductions: ________ 

Part C Maximum amount eligible for contribution to Roth TSP. Next compute the maximum dollar amount of pay 

that is eligible for contribution to Roth TSP, by taking the total eligible pay computed in Part A and deducting the total 

deductions computed in Part B. 

 Part A Total eligible pay ( )

Part B Total deductions ( )

Part C Maximum amount eligible for contribution to Roth TSP: (_______ ) 

Part D Calculate Planned Dollar Amount for Roth Contribution: Next you must take your planned Roth 

percentage elections and compute the contribution dollar amount that would result from those elections. This is 

needed so you can compare the amount eligible and the amount that would be contributed to make sure the 

results are positive, which would indicate that you have sufficient eligible pay for those Roth elections. If the 

result of the comparison is negative, that means there is insufficient net pay for those elections and you must 

reduce the elections. Then you can perform the calculation below again with the new elections and find if you 

have sufficient net pay for them. 

 Dollar Amount

________________ x __________ = ($ ) 

percent basic pay basic

elected for Roth pay 

_________________ x __________ = ($ ) 

percent incentive pay incentive 

elected for Roth pay 

_________________ x __________ = ($ ) 

percent special pay special

elected for Roth pay 

Part D Total amount Roth regular contribution planned (above 
results) added together): ($_______ ) 

Part E Compare amount eligible to amount planned: 

 Maximum amount eligible for Roth contribution ($ ) 

 (computed in Part C) 

 Subtract the total amount Roth regular contribution planned ($ ) 

 (computed in Part D) 

Part E Result 

 ($________) 

Part F Combined Maximum Percentage Charts and Internal Revenue Code (IRC) Maximums. If Part E is 

positive, you have two more steps:

If you have an existing traditional TSP election, please see the Combined Maximum Percentage charts to make sure 

your traditional election allows for the Roth contribution election you wish to make. If it doesn’t, you may lower your 

Roth contribution to the maximum amount shown on the chart; or, you may lower your traditional election to an 

amount on the chart that allows that Roth election. If you use myPay to submit your TSP election, there are system 

checks that will adjust your elections so that the maximum combined percentages are not exceeded.

Lastly, make sure that your contribution will not exceed the annual IRC maximum. See the IRC maximum 

contribution charts at https://www.tsp.gov/planparticipation/eligibility/contributionLimits.shtml