Roth Thrift Savings Plan (TSP) Contribution Worksheet for Reserve Component

A member can elect a Roth TSP percentage for each of the following types of pay: basic pay, incentive 

pay, special pay and bonus pay. Please use this worksheet to determine if you have sufficient net pay 

eligible for the Roth elected percentages. If there is not sufficient net pay for the elections, no 

contribution can be made.

One percent (1%) of basic pay must be elected from traditional or Roth TSP to make elections for 

incentive pay, special pay, or bonus pay.

If you are using a prior Leave and Earnings Statement (LES) to obtain pay and deduction amounts for the 

worksheet, the result will be an estimate, since pay and deductions may have changed.

Part A and B: Calculate Maximum Pay Eligible for Roth TSP. Compute the total amount of your eligible 

pay. If calculating whether there is sufficient pay for contribution from any type of pay but a bonus or 

lump sum special pay, you can calculate based on one day, any number of days, or one month; though 

you must use a consistent number of days throughout the worksheet. 

If calculating whether there is sufficient for contribution from a bonus or lump sum special pay, use all 

daily amounts. Remember, taxes for bonuses and one-time payments are withheld at the supplemental 

rate. The federal supplemental rate is 25%; the state supplemental rate depends on the member’s legal 

state of residence. The SITW supplemental rate ranges from zero to 9%; the state supplemental rates 

can be found here.

Remember, this is the maximum amount of pay that you may contribute – you may contribute less than 

the amount computed below, but not more than that amount. 

Part C: Planned Dollar Amount of Roth Contributions. Multiply the planned percent of Roth regular 

elections by the amount of each type of pay to determine your total planned regular Roth contribution.

Part D: Compare Amount Eligible to Amount Planned. Subtract the amount obtained in Part C from the 

amount obtained in Part A and Part B.

Start/Change/Stop TSP. If you do not use myPay to submit your TSP election for basic pay, incentive 

pay, special pay and bonus, you may fill out an election form for TSP, TSP-U-1, “TSP Election Form”, and 

submit it to your finance office. The form is available at www.tsp.gov. Fill out the form completely, 

including prior elections for traditional and Roth TSP. Any election without a percentage will be 

considered to be zero percent. As an exception, if you want to start/change/stop your Roth 

contributions but keep your current traditional contributions the same; you can write “keep current 

traditional contributions” under Section II Traditional Contributions. If any change is made to traditional 

contributions, the entire section for traditional contributions should be filled in. If the form is not 

annotated with “keep current traditional contributions” and any of the traditional basic pay, incentive 

pay, special pay or bonus pay lines are blank, they will be considered to be zero percent.
ROTH TSP ELIGIBLE CONTRIBUTION WORKSHEET

Part A Eligible Pay Earned 

Add: Basic Pay ________

Incentive Pays ________

Special Pays ________

Bonus Pays ________

Part A Total Credits ________

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/fmr/07a/07a_51.pdf.

Part B Mandatory Deductions

Add: Forfeitures ________

Social Security and

Medicare Tax ________

Federal Income Tax Withholding ________

Servicemembers Group Life

Insurance (SGLI) ________

Family SGLI ________

State Income Tax Withholding ________

Debts ________

Garnishments ________

Alimony ________

Child Support ________

Reimbursements to Individuals

and Agencies ________

Bankruptcy Payments ________

TSP Loans ________

Traditional TSP ________

Traditional and Roth TSP Catch-up ________

IRS Tax Levies ________

Fines ________
Part B Total Deductions: ________

Subtract total deductions computed in Part B from total eligible pay computed in Part A to 

determine the amount eligible to contribute to Roth TSP:

Part A Total eligible pay ( )

Part B - Total deductions ( )

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

Part C Planned Dollar Amount of Roth Contribution:

Multiply the planned percent of Roth regular elections by the amount of pay to determine 

total planned regular Roth contribution:

 Dollar Amount

 Percent basic pay elected for Roth times (X) basic pay ($ ) 

 Percent incentive pay elected for Roth times (X) incentive pay ($ ) 

 Percent special pay elected for Roth times (X) special pay ($ )

 Percent bonus pay elected for Roth times (X) bonus pay ($ )

 Total amount Roth regular contribution planned ($ )

 (above results added together)

Part D Compare amount eligible to amount planned: 

 Maximum amount eligible for Roth contribution ($ )

(Computed in Part B)

 Subtract: Total amount Roth regular contribution planned ($ )

(Computed in Part C)

 Result: ($ )

If negative result, need to decrease Roth regular percentages elected.

If positive result, there is sufficient pay for Roth regular percentages elected.