§8334. Deductions, contributions, and deposits
(a)(1) The employing agency shall deduct and withhold from the basic pay of an employee, Member, Congressional employee, law enforcement officer, firefighter, bankruptcy judge, judge of the United States Court of Appeals for the Armed Forces, United States magistrate,1 Court of Federal Claims judge, member of the Capitol Police, member of the Supreme Court Police, or nuclear materials courier, as the case may be, the percentage of basic pay applicable under subsection (c). An equal amount shall be contributed from the appropriation or fund used to pay the employee or, in the case of an elected official, from an appropriation or fund available for payment of other salaries of the same office or establishment. When an employee in the legislative branch is paid by the Chief Administrative Officer of the House of Representatives, the Chief Administrative Officer may pay from the applicable accounts of the House of Representatives the contribution that otherwise would be contributed from the appropriation or fund used to pay the employee.
(2) The amounts so deducted and withheld, together with the amounts so contributed, shall be deposited in the Treasury of the United States to the credit of the Fund under such procedures as the Secretary of the Treasury may prescribe. Deposits made by an employee or Member also shall be credited to the Fund.
(b) Each employee or Member is deemed to consent and agree to these deductions from basic pay. Notwithstanding any law or regulation affecting the pay of an employee or Member, payment less these deductions is a full and complete discharge and acquittance of all claims and demands for regular services during the period covered by the payment, except the right to the benefits to which the employee or Member is entitled under this subchapter.
(c) Each employee or Member credited with civilian service after July 31, 1920, for which retirement deductions or deposits have not been made, may deposit with interest an amount equal to the following percentages of his basic pay received for that service:
Percentage of basic pay | Service period | |
---|---|---|
Employee | 2½ | August 1, 1920, to June 30, 1926. |
3½ | July 1, 1926, to June 30, 1942. | |
5 | July 1, 1942, to June 30, 1948. | |
6 | July 1, 1948, to October 31, 1956. | |
6½ | November 1, 1956, to December 31, 1969. | |
7 | January 1, 1970, to December 31, 1998. | |
7.25 | January 1, 1999, to December 31, 1999. | |
7.4 | January 1, 2000, to December 31, 2000. | |
7 | After December 31, 2000. | |
Member or employee for Congressional employee service | 2½ 3½ 5 6 |
August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. July 1, 1942, to June 30, 1948. July 1, 1948, to October 31, 1956. |
6½ | November 1, 1956, to December 31, 1969. | |
7.5 | January 1, 1970, to December 31, 1998. | |
7.75 | January 1, 1999, to December 31, 1999. | |
7.9 | January 1, 2000, to December 31, 2000. | |
7.5 | After December 31, 2000. | |
Member for Member service | 2½ 3½ |
August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. |
5 | July 1, 1942, to August 1, 1946. | |
6 | August 2, 1946, to October 31, 1956. | |
7½ | November 1, 1956, to December 31, 1969. | |
8 | January 1, 1970, to December 31, 1998. | |
8.25 | January 1, 1999, to December 31, 1999. | |
8.4 | January 1, 2000, to December 31, 2000. | |
8.5 | January 1, 2001, to December 31, 2002. | |
8 | After December 31, 2002. | |
Law enforcement officer for law enforcement service, member of the Supreme Court Police for Supreme Court Police service, and firefighter for firefighter service | 2½ 3½ 5 6 6½ 7 |
August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. July 1, 1942, to June 30, 1948. July 1, 1948, to October 31, 1956. November 1, 1956, to December 31, 1969. January 1, 1970, to December 31, 1974. |
7.5 | January 1, 1975, to December 31, 1998. | |
7.75 | January 1, 1999, to December 31, 1999. | |
7.9 | January 1, 2000, to December 31, 2000. | |
7.5 | After December 31, 2000. | |
Bankruptcy judge | 2½ 3½ |
August 1, 1920, to June 30, 1926. July 3, 1926, to June 30, 1942. |
5 | July 1, 1942, to June 30, 1948. | |
6 | July 1, 1948, to October 31, 1956. | |
6½ | November 1, 1956, to December 31, 1969. | |
7 | January 1, 1970, to December 31, 1983. | |
8 | January 1, 1984, to December 31, 1998. | |
8.25 | January 1, 1999, to December 31, 1999. | |
8.4 | January 1, 2000, to December 31, 2000. | |
8 | After December 31, 2000. | |
Judge of the United States Court of Appeals for the Armed Forces for service as a judge of that court | 6 6½ 7 |
May 5, 1950, to October 31, 1956. November 1, 1956, to December 31, 1969. January 1, 1970, to (but not including) the date of the enactment of the Department of Defense Authorization Act, 1984. |
8 | The date of enactment of the Department of Defense Authorization Act, 1984, to December 31, 1998. | |
8.25 | January 1, 1999, to December 31, 1999. | |
8.4 | January 1, 2000, to December 31, 2000. | |
8 | After December 31, 2000. | |
United States magistrate judge | 2½ 3½ |
August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. |
5 | July 1, 1942, to June 30, 1948. | |
6 | July 1, 1948, to October 31, 1956. | |
6½ | November 1, 1956, to December 31, 1969. | |
7 | January 1, 1970, to September 30, 1987. | |
8 | October 1, 1987, to December 31, 1998. | |
8.25 | January 1, 1999, to December 31, 1999. | |
8.4 | January 1, 2000, to December 31, 2000. | |
8 | After December 31, 2000. | |
Court of Federal Claims Judge | 2½ 3½ |
August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. |
5 | July 1, 1942, to June 30, 1948. | |
6 | July 1, 1948, to October 31, 1956. | |
6½ | November 1, 1956, to December 31, 1969. | |
7 | January 1, 1970, to September 30, 1988. | |
8 | October 1, 1988, to December 31, 1998. | |
8.25 | January 1, 1999, to December 31, 1999. | |
8.4 | January 1, 2000, to December 31, 2000. | |
8 | After December 31, 2000. | |
Member of the Capitol Police | 2.5 3.5 |
August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. |
5 | July 1, 1942, to June 30, 1948. | |
6 | July 1, 1948, to October 31, 1956. | |
6.5 | November 1, 1956, to December 31, 1969. | |
7.5 | January 1, 1970, to December 31, 1998. | |
7.75 | January 1, 1999, to December 31, 1999. | |
7.9 | January 1, 2000, to December 31, 2000. | |
7.5 | After December 31, 2000. | |
Nuclear materials courier | 7 | October 1, 1977 to October 16, 1998. |
7.5 | October 17, 1998 to December 31, 1998. | |
7.75 | January 1, 1999 to December 31, 1999. | |
7.9 | January 1, 2000 to December 31, 2000. | |
7.5 | After December 31, 2000. |
Notwithstanding the preceding provisions of this subsection and any provision of section 206(b)(3) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983, the percentage of basic pay required under this subsection in the case of an individual described in section 8402(b)(2) shall, with respect to any covered service (as defined by section 203(a)(3) of such Act) performed by such individual after December 31, 1983, and before January 1, 1987, be equal to 1.3 percent, and, with respect to any such service performed after December 31, 1986, be equal to the amount that would have been deducted from the employee's basic pay under subsection (k) of this section if the employee's pay had been subject to that subsection during such period.
(d)(1) Each employee or Member who has received a refund of retirement deductions under this or any other retirement system established for employees of the Government covering service for which he may be allowed credit under this subchapter may deposit the amount received, with interest. Credit may not be allowed for the service covered by the refund until the deposit is made.
(2)(A) This paragraph applies with respect to any employee or Member who-
(i) separates before October 1, 1990, and receives (or elects, in accordance with applicable provisions of this subchapter, to receive) a refund (described in paragraph (1)) which relates to a period of service ending before October 1, 1990;
(ii) is entitled to an annuity under this subchapter (other than a disability annuity) which is based on service of such employee or Member, and which commences on or after December 2, 1990; and
(iii) does not make the deposit (described in paragraph (1)) required in order to receive credit for the period of service with respect to which the refund relates.
(B) Notwithstanding the second sentence of paragraph (1), the annuity to which an employee or Member under this paragraph is entitled shall (subject to adjustment under section 8340) be equal to an amount which, when taken together with the unpaid amount referred to in subparagraph (A)(iii), would result in the present value of the total being actuarially equivalent to the present value of the annuity which would otherwise be provided the employee or Member under this subchapter, as computed under subsections (a)–(i) and (n) of section 8339 (treating, for purposes of so computing the annuity which would otherwise be provided under this subchapter, the deposit referred to in subparagraph (A)(iii) as if it had been timely made).
(C) The Office of Personnel Management shall prescribe such regulations as may be necessary to carry out this paragraph.
(e)(1) Interest under subsection (c), (d)(1), (j), (k), or (l) of this section is computed in accordance with paragraphs (2) and (3) of this subsection and regulations prescribed by the Office of Personnel Management.
(2) Interest accrues annually on the outstanding portion of any amount that may be deposited under subsection (c), (d)(1), (j), (k), or (l) of this section, and is compounded annually, until the portion is deposited. Such interest is computed from the mid-point of each service period included in the computation, or from the date refund was paid. The deposit may be made in one or more installments. Interest may not be charged for a period of separation from the service which began before October 1, 1956.
(3) The rate of interest is 4 percent a year through December 31, 1947, and 3 percent a year beginning January 1, 1948, through December 31, 1984. Thereafter, the rate of interest for any calendar year shall be equal to the overall average yield to the Fund during the preceding fiscal year from all obligations purchased by the Secretary of the Treasury during such fiscal year under section 8348(c), (d), and (e) of this title, as determined by the Secretary.
(f) Under such regulations as the Office of Personnel Management may prescribe, amounts deducted under subsection (a) or (k) of this section and deposited under subsections (c) and (d)(1) of this section shall be entered on individual retirement records.
(g) Deposit may not be required for-
(1) service before August 1, 1920;
(2) military service, except to the extent provided under section 8332(c) or 8334(j) of this title;
(3) service for the Panama Railroad Company before January 1, 1924;
(4) service performed before October 29, 1983,,2 by natives of the Pribilof Islands in the taking and curing of fur seal skins and other activities in connection with the administration of the Pribilof Islands except where deductions, contributions, and deposits were made before October 29, 1983;
(5) days of unused sick leave credited under section 8339(m) of this title; or
(6) any period for which credit is allowed under section 8332(l) of this title.
(h) For the purpose of survivor annuities, deposits authorized by subsections (c), (d)(1), (j), and (k) of this section may also be made by a survivor of an employee or Member.
(i)(1) The Director of the Administrative Office of the United States Courts shall pay to the Fund the amount which an employee may deposit under subsection (c) of this section for service creditable under section 8332(b)(12) of this title if such creditable service immediately precedes service as an employee subject to this subchapter with a break in service of no more than ninety working days. The Director shall pay such amount from any appropriation available to him as a necessary expense of the appropriation concerned.
(2) The amount the Director pays in accordance with paragraph (1) of this subsection shall be reduced by the amount of any refund to the employee under section 376 of title 28. Except to the extent of such reduction, the amount the Director pays to the Fund shall satisfy the deposit requirement of subsection (c) of this section.
(3) Notwithstanding any other provision of law, the amount the Director pays under this subsection shall constitute an employer contribution to the Fund, excludable under section 402 of the Internal Revenue Code of 1986 from the employee's gross income until such time as the contribution is distributed or made available to the employee, and shall not be subject to refund or to lump-sum payment to the employee.
(4) Notwithstanding any other provision of law, a bankruptcy judge or magistrate judge who is covered by section 377 of title 28 or section 2(c) of the Retirement and Survivors' Annuities for Bankruptcy Judges and Magistrates Act of 1988 shall not be subject to deductions and contributions to the Fund, if the judge or magistrate judge notifies the Director of the Administrative Office of the United States Courts of an election of a retirement annuity under those provisions. Upon such an election, the judge or magistrate judge shall be entitled to a lump-sum credit under section 8342(a) of this title.
(5) Notwithstanding any other provision of law, a judge who is covered by section 7296 of title 38 shall not be subject to deductions and contributions to the Fund, if the judge notifies the Director of the Office of Personnel Management of an election of a retirement annuity under that section. Upon such an election, the judge shall be entitled to a lump-sum credit under section 8342(a) of this title.
(6) Notwithstanding any other provision of law, a judge of the United States Court of Federal Claims who is covered by section 178 of title 28 shall not be subject to deductions and contributions to the Fund if the judge notifies the Director of the Administrative Office of the United States Courts of an election of a retirement annuity under those provisions. Upon such an election, the judge shall be entitled to a lump-sum credit under section 8342(a) of this title.
(j)(1)(A) Except as provided in subparagraph (B), and subject to paragraph (5), each employee or Member who has performed military service before the date of the separation on which the entitlement to any annuity under this subchapter is based may pay, in accordance with such regulations as the Office shall issue, to the agency by which the employee is employed, or, in the case of a Member or a Congressional employee, to the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives, as appropriate, an amount equal to 7 percent of the amount of the basic pay paid under section 204 of title 37 to the employee or Member for each period of military service after December 1956. The amount of such payments shall be based on such evidence of basic pay for military service as the employee or Member may provide, or if the Office determines sufficient evidence has not been so provided to adequately determine basic pay for military service, such payment shall be based upon estimates of such basic pay provided to the Office under paragraph (4).
(B) In any case where military service interrupts creditable civilian service under this subchapter and reemployment pursuant to chapter 43 of title 38 occurs on or after August 1, 1990, the deposit payable under this paragraph may not exceed the amount that would have been deducted and withheld under subsection (a)(1) from basic pay during civilian service if the employee had not performed the period of military service.
(2) Any deposit made under paragraph (1) of this subsection more than two years after the later of-
(A) October 1, 1983; or
(B) the date on which the employee or Member making the deposit first becomes an employee or Member following the period of military service for which such deposit is due,
shall include interest on such amount computed and compounded annually beginning on the date of the expiration of the two-year period. The interest rate that is applicable in computing interest in any year under this paragraph shall be equal to the interest rate that is applicable for such year under subsection (e) of this section.
(3) Any payment received by an agency, the Secretary of the Senate, or the Chief Administrative Officer of the House of Representatives under this subsection shall be immediately remitted to the Office for deposit in the Treasury of the United States to the credit of the Fund.
(4) The Secretary of Defense, the Secretary of Transportation, the Secretary of Commerce, or the Secretary of Health and Human Services, as appropriate, shall furnish such information to the Office as the Office may determine to be necessary for the administration of this subsection.
(5) Effective with respect to any period of military service after December 31, 1998, the percentage of basic pay under section 204 of title 37 payable under paragraph (1) shall be equal to the same percentage as would be applicable under subsection (c) of this section for that same period for service as an employee, subject to paragraph (1)(B).
(k)(1) Effective with respect to pay periods beginning after December 31, 1986, in administering this section in the case of an individual described in section 8402(b)(2) of this title-
(A) the amount to be deducted and withheld by the employing agency shall be determined in accordance with paragraph (2) of this subsection instead of the first sentence of subsection (a)(1) of this section; and
(B) the amount of the contribution under the second sentence of subsection (a)(1) of this section shall be the amount which would have been contributed under such sentence if this subsection had not been enacted.
(2)(A) With respect to Federal wages of an employee or Member (or that portion thereof) not exceeding the contribution and benefit base during the calendar year involved, the appropriate amount to be deducted and withheld under this subsection is the amount by which-
(i) the total deduction for those wages (or for that portion) exceeds;
(ii) the OASDI contribution with respect to those wages (or that portion).
(B) With respect to any portion of Federal wages of an employee or Member which exceed the contribution and benefit base during the calendar year involved, the appropriate amount to be deducted and withheld under this subsection is an amount equal to the total deduction for that portion.
(C) For purposes of this paragraph-
(i) the term "Federal wages" means basic pay for service as an employee or Member, as the case may be;
(ii) the term "contribution and benefit base" means the contribution and benefit base in effect with respect to the period involved, as determined under section 230 of the Social Security Act;
(iii) the term "total deduction", as used with respect to any Federal wages (or portion thereof), means an amount equal to the amount of those wages (or of that portion), multiplied by the percentage which (but for this subsection) would apply under the first sentence of subsection (a)(1) with respect to the individual involved; and
(iv) the term "OASDI contribution", with respect to any income, means the amount of tax which may be imposed under section 3101(a) of the Internal Revenue Code of 1986 with respect to such income (determined without regard to any income which is not a part of Federal wages).
(3) The amount of a deposit under subsection (c) of this section for any service with respect to which paragraph (1) of this subsection applies shall be equal to an amount determined based on the preceding provisions of this subsection, and shall include interest.
(4) In administering paragraphs (1) through (3)-
(A) the term "an individual described in section 8402(b)(2) of this title" shall be considered to include any individual-
(i) who is subject to this subchapter as a result of a provision of law described in section 8347(o), and
(ii) whose employment (as described in section 8347(o)) is also employment for purposes of title II of the Social Security Act and chapter 21 of the Internal Revenue Code of 1986; and
(B) the term "Federal wages", as applied with respect to any individual to whom this subsection applies as a result of subparagraph (A), means basic pay for any employment referred to in subparagraph (A)(ii).
(l)(1) Each employee or Member who has performed service as a volunteer or volunteer leader under part A of title VIII of the Economic Opportunity Act of 1964, as a full-time volunteer enrolled in a program of at least 1 year's duration under part A, B, or C of title I of the Domestic Volunteer Service Act of 1973, or as a volunteer or volunteer leader under the Peace Corps Act before the date of the separation on which the entitlement to any annuity under this subchapter is based may pay, in accordance with such regulations as the Office of Personnel Management shall issue, an amount equal to 7 percent of the readjustment allowance paid to the employee or Member under title VIII of the Economic Opportunity Act of 1964 or section 5(c) or 6(1) of the Peace Corps Act or the stipend paid to the employee or Member under part A, B, or C of title I of the Domestic Volunteer Service Act of 1973, for each period of service as such a volunteer or volunteer leader. This paragraph shall be subject to paragraph (4).
(2) Any deposit made under paragraph (1) more than 2 years after the later of-
(A) October 1, 1993; or
(B) the date on which the employee or Member making the deposit first becomes an employee or Member,
shall include interest on such amount computed and compounded annually beginning on the date of the expiration of the 2-year period. The interest rate that is applicable in computing interest in any year under this paragraph shall be equal to the interest rate that is applicable for such year under subsection (e).
(3) The Director of the Peace Corps and the Chief Executive Officer of the Corporation for National and Community Service shall furnish such information to the Office of Personnel Management as the Office may determine to be necessary for the administration of this subsection.
(4) Effective with respect to any period of service after December 31, 1998, the percentage of the readjustment allowance or stipend (as the case may be) payable under paragraph (1) shall be equal to the same percentage as would be applicable under subsection (c) of this section for the same period for service as an employee.
(m) A Member who has served in a position in the executive branch for which the rate of basic pay was reduced for the duration of the service of the Member to remove the impediment to the appointment of the Member imposed by article I, section 6, clause 2 of the Constitution, or the survivor of such a Member, may deposit to the credit of the Fund an amount equal to the difference between the amount deducted from the basic pay of the Member during that period of service and the amount that would have been deducted if the rate of basic pay which would otherwise have been in effect during that period had been in effect, plus interest computed under subsection (e).
(
Derivation | U.S. Code | Revised Statutes and Statutes at Large |
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2 U.S.C. 129. | July 1, 1957,
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5 U.S.C. 2254. | July 31, 1956, ch. 804, §401 "Sec. 4", |
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June 29, 1957,
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May 27, 1958,
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Aug. 27, 1958,
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In subsection (a), the words "From and after the first day of the first pay period which begins on or after the effective date of the Civil Service Retirement Act Amendments of 1956" and "From and after the first day of the first pay period which begins after June 30, 1957" in former section 2254 are omitted as executed. The words "on and after July 1, 1957" in former section 129 of title 2 are omitted as executed.
In subsection (b), the word "rule" is omitted as unnecessary.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
Section of title 5 | Source (U.S. Code) | Source (Statutes at Large) |
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8334(g)(4) | 5 App.: 2254(g). | Nov. 2, 1966,
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References in Text
The date of the enactment of the Department of Defense Authorization Act, 1984, referred to in the table in subsec. (c), is the date of enactment of
Sections 203 and 206 of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 [
Sections 402 and 3101(a) and chapter 21 of the Internal Revenue Code of 1986, referred to in subsecs. (i)(3) and (k)(2)(C)(iv), (4)(A)(ii), are classified to sections 402 and 3101(a) and chapter 21 (§3101 et seq.), respectively, of Title 26, Internal Revenue Code.
Section 2(c) of the Retirement and Survivors' Annuities for Bankruptcy Judges and Magistrates Act of 1988, referred to in subsec. (i)(4), is section 2(c) of
The Social Security Act, referred to in subsec. (k)(2)(C)(ii), (4)(A)(ii), is act Aug. 14, 1935, ch. 531,
The Economic Opportunity Act of 1964, referred to in subsec. (l)(1), is
Parts A, B, and C of title I of the Domestic Volunteer Service Act of 1973, referred to in subsec. (l)(1), are classified to part A (§4951 et seq.), part B (§4971 et seq.), and part C (§4991 et seq.), respectively, of subchapter I of chapter 66 of Title 42.
The Peace Corps Act, referred to in subsec. (l)(1), is
Amendments
2000-Subsec. (a)(1).
Subsec. (c).
1999-Subsec. (c).
1998-Subsec. (a)(1).
Subsec. (c).
1997-Subsec. (a)(1).
Subsec. (c).
Subsec. (j)(1)(A).
Subsec. (j)(5).
Subsec. (l)(1).
Subsec. (l)(4).
Subsec. (m).
1996-Subsec. (a)(1).
Subsec. (a)(2).
Subsec. (j)(1)(A), (3).
1994-Subsec. (a)(1).
Subsec. (c).
Subsec. (j)(1).
Subsec. (j)(2)(B).
1993-Subsec. (e)(1), (2).
Subsec. (h).
Subsec. (l).
1992-Subsec. (a)(1).
Subsec. (c).
Subsec. (i)(5).
Subsec. (i)(6).
1991-Subsec. (i)(5).
1990-Subsec. (a)(1).
Subsec. (c).
Subsec. (d).
Subsec. (e)(1), (2).
Subsec. (f).
Subsec. (h).
Subsec. (i)(5).
1989-Subsec. (i)(5).
1988-Subsec. (c).
Subsec. (i)(4).
Subsec. (k)(4).
1987-Subsec. (a)(1).
Subsec. (c).
1986-Subsec. (c).
Subsec. (e)(1), (2).
Subsec. (f).
Subsec. (h).
Subsec. (i)(3).
Subsec. (k).
Subsec. (k)(2)(C)(iv).
1984-Subsec. (a)(1).
Subsec. (c).
Subsec. (h).
1983-Subsec. (a)(1).
Subsec. (c).
Subsec. (g)(4).
Subsec. (j)(2)(A).
1982-Subsec. (e).
Subsec. (e)(3).
Subsec. (g)(2).
Subsec. (h).
Subsec. (i).
Subsec. (j).
Subsec. (j)(1).
1978-Subsec. (c).
Subsec. (f).
Subsec. (g)(6).
1975-Subsec. (c),
Subsec. (g)(5).
1974-Subsec. (a)(1).
Subsec. (c).
1972-Subsec. (g)(5).
1969-Subsec. (a)(1).
Subsec. (a)(2).
Subsec. (c).
Subsec. (g)(5).
1968-Subsec. (c).
Change of Name
"United States magistrate judge" and "magistrate judge" substituted for "United States magistrate" and "magistrate", respectively, wherever appearing in subsecs. (c) and (i)(4) pursuant to section 321 of
Effective Date of 2000 Amendments
Amendment by
Effective Date of 1998 Amendment
Amendment by
Effective Date of 1997 Amendments
Section 516(b) of
Section 7001(f) of
"(1)
"(A) October 1, 1997; or
"(B) if later, the date of enactment of this Act [Aug. 5, 1997].
"(2)
Effective Date of 1994 Amendment
Amendment by
Effective Date of 1993 Amendments
Amendment by
Amendment by
Effective Date of 1992 Amendment
Amendment by
Effective Date of 1990 Amendments
Amendment by
Section 7001(b)(3) of
Effective Date of 1988 Amendments
Amendment by
Section 108(b)(3) of
Effective Date of 1987 Amendment
Amendment by
Effective Date of 1986 Amendment
Amendment by
Effective Date of 1984 Amendments
Amendment by
Amendment by
Effective Date of 1983 Amendment
Section 1256(f) of
Effective Date of 1982 Amendments
Section 303(d)(1) of
"The amendments made by subsections (a) and (b) [amending this section and sections 8339 and 8343 of this title] shall apply with respect to deposits for service performed on or after October 1, 1982, and with respect to refunds for which application is received by either the employing agency or the Office of Personnel Management on or after such date. The provisions of section 8334 and section 8339(i) of title 5, United States Code, as in effect the day before the date of the enactment of this Act [Sept. 7, 1982], shall continue to apply with respect to periods of service and refunds occurring on or before September 30, 1982. Notwithstanding the preceding two sentences, the amendments made by subsection (a) shall apply in the case of any deposit for military service under section 8334(j) of title 5, United States Code (as added by section 306(d) of this Act), regardless of whether such military service was performed before or after October 1, 1982."
Amendment by section 306(d), (e) of
Amendment by
Effective Date of 1978 Amendments
Amendment by
Amendment by
Amendment by
Effective Date of 1975 Amendment
Section 3 of
Effective Date of 1974 Amendment
Amendment by
Effective Date of 1972 Amendment
Amendment by
Effective Date of 1969 Amendment
Section 102(b) of
Amendment by
Effective Date of 1968 Amendment
Amendment by
Contributions to Federal Civil Service Retirement System
"(1) 7.5 percent of the basic pay of an employee;
"(2) 8 percent of the basic pay of a congressional employee, a law enforcement officer, a member of the Capitol Police, a firefighter, or a nuclear materials courier; and
"(3) 8.5 percent of the basic pay of a Member of Congress, a Court of Federal Claims judge, a United States magistrate [now United States magistrate judge], a judge of the United States Court of Appeals for the Armed Forces, or a bankruptcy judge,
in lieu of the agency contributions otherwise required under section 8334(a)(1) of such title 5."
Section 7001(a)(1), (2) of
"(1)
"(A)
"(i) 8.51 percent of the basic pay of an employee;
"(ii) 9.01 percent of the basic pay of a congressional employee, a law enforcement officer, a member of the Capitol police, or a firefighter; and
"(iii) 9.51 percent of the basic pay of a Member of Congress, a Court of Federal Claims judge, a United States magistrate [now United States magistrate judge], a judge of the United States Court of Appeals for the Armed Forces, or a bankruptcy judge;
in lieu of the agency contributions otherwise required under section 8334(a)(1) of title 5, United States Code.
"(B)
"(2)
"(A) shall not be reduced as a result of the amendments made under paragraph (3) of this subsection; and
"(B) shall be computed as though such amendments had not been enacted."
Offsets To Prevent Full Double Coverage for Employees of Park Police and Secret Service
Section 103(e) of
"(1) any deposits under the District of Columbia Police and Firefighters' Retirement and Disability System shall be adjusted in a manner consistent with section 8334(k) of title 5, United States Code (relating to offsets in deductions from pay to reflect OASDI contributions); and
"(2) any benefits payable under the District of Columbia Police and Firefighters' Retirement and Disability System based on the service of any such employee shall be adjusted in a manner consistent with section 8349 of title 5, United States Code (relating to offsets to reflect benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.])."
Refunds of Certain Excess Deductions Taken After 1983 To Offset Employees Under CSRS
Section 128 of
"(a)
"(1) was subject to section 8334(a)(1) of title 5, United States Code, for any period of service after December 31, 1983, because of an election under section 208(a)(1)(B) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983 (
"(2) is not eligible to make an election under section 301(b) of the Federal Employees' Retirement System Act of 1986 (
"(3) becomes subject to section 8334(k) of title 5, United States Code.
"(b)
"(1) for the period beginning on January 1, 1984, and ending on December 31, 1986, for the amount by which-
"(A) the total amount deducted from such individual's basic pay under section 8334(a)(1) of title 5, United States Code, for service described in subsection (a)(1) of this section, exceeds
"(B) 1.3 percent of such individual's total basic pay for such period; and
"(2) for the period beginning on January 1, 1987, and ending on the day before such individual becomes subject to section 8334(k) of title 5, United States Code, for the amount by which-
"(A) the total amount deducted from such individual's basic pay under section 8334(a)(1) of title 5, United States Code, for service described in subsection (a)(1) of this section, exceeds
"(B) the total amount which would have been deducted if such individual's basic pay had instead been subject to section 8334(k) of title 5, United States Code, during such period.
"(c)
National Guard Technicians
Amendment by
Section Referred to in Other Sections
This section is referred to in sections 8331, 8332, 8333, 8339, 8342, 8344, 8348, 8411, 8422, 8432 of this title; title 10 sections 942, 945; title 12 section 1723a; title 22 sections 3671, 3681, 3968, 4045; title 26 section 3121; title 28 sections 611, 627; title 40 section 881; title 42 sections 410, 2297h–8; title 45 section 1206; title 50 sections 2021, 2031, 2082, 2121.
1 So in original. Probably should be "United States magistrate judge,".