Browse retirement contributions and plan codes.
R401 can identify an employee’s designated Roth 401(k) contribution. It is made from income that remains subject to federal income tax when contributed. The code does not represent the employer match or a Roth IRA.
How to read this entry
Use the meaning Roth 401(k) contribution alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
A $100 Roth contribution generally reduces take-home pay by $100, apart from other payroll changes. Unlike a traditional deferral, it does not reduce current federal income-tax wages by that $100.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Check the plan’s Roth election and distinguish it from any traditional contribution on the same statement.
Compare related entries
Read the retirement contributions and plan codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on retirement contributions and plan codes provides background on the underlying rules. The actual plan, tax year, jurisdiction and payroll record determine how the rules apply.