A 457(b) plan is a type of employer-sponsored, tax-advantaged retirement account available to state and local government employees.
You have a separate deferral limit if you’re also eligible to participate in a 457(b) plan. See 457(b) Plan Contribution Limits. It is not combined with your deferrals made to a 403(b) or other plans.
Elective deferrals
In 2023, you may defer the lesser of $22,500 or 100% of your includible compensation to a 457(b) plan. The plan may also permit catch-up contributions.
Catch-up deferrals
A governmental 457(b) plan may allow age-50 catch-ups of an additional $7,500 in 2023.
You can read more about 457(b) plans here: IRC 457b Deferred Compensation Plans | Internal Revenue Service (irs.gov)