The maximum that you can contribute to the Roth 401(k) for 2022 is your net earnings or $20,500 whichever is less. Net earnings are net profit minus the deductible portion of self-employment taxes.
The maximum that you can contribute to a Roth IRA for 2022 is your net earnings from self-employment or $6,000, whichever is less.
Due to a quirk of the tax code, the amount that you can contribute to the Roth IRA is unaffected by the amount that you contribute to the Roth 401(k) and vice versa. The same compensation can be used to support both contributions.
