information
COVID-19 Safety, Recovery and Resilience

Face coverings are required in indoor public spaces and many outdoor spaces. State policy
Access City programs, people and projects helping Portland recover. Portland United

Volunteer. Play. Stay. Shop. Show the Rose City a little love. Here for Portland

IRS Indexed Limits for 2021

Information
The IRS indexed dollar limits to qualified retirement plans for 2021 are summarized in the table below.
Contribution Category2021 Contribution LimitDocuments Required
457 Regular Employee Deferral Limit$19,500Participation Agreement Form OR change contribution election online through ESS Portal
Age 50+ Catch-up Contribution Limit$26,000 (Additional $6,500)Participation Agreement Form OR change contribution election online through ESS Portal
3 Year Catch-up Provision LimitUnused prior deferrals up to $39,000*3 Year Catch-up Application and Approval Required