Roth contributions are salary deferrals made on an after-tax basis. 

Roth contributions are distributed tax-free, but earnings on Roth contributions are only distributed tax-free if the distribution is made:

1.  after age 59 ½ 

   AND 

2. five years after the first Roth contribution was made.  

    

Roth contributions are subject to the same yearly contribution limits as pre-tax contributions.