Roth 401(k)

[thepensionmaven]

With Roth 401(k), I assume Box 1 of W-2 includes Roth contribution, unlike traditional 401(k) which would be box 1 plus 401(k).

Therefore, does the 25% maximum contribution (assuming a one-participant plan)

include Roth contributions or are they in addition to the employer 25% contribution?

As well, the maximum $53,000 (plus catch-up) includes both Roth as well as traditional 401(k).

Cites?

[Bird]

The maximum employER contribution is 25%. Deferrals, Roth or regular, can be in addition.

Roth is just another kind of "deferral" (obviously a very poor description when you think about it, but I digress...) so whatever you could/would do with a regular deferral you can do with Roth or any combination of the two.