[Code of Federal Regulations]
[Title 5, Volume 2, Parts 700 to 1199]
[Revised as of January 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 5CFR841.504]

[Page 252]
 
                    TITLE 5--ADMINISTRATIVE PERSONNEL
 
          CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (Continued)
 
PART 841--FEDERAL EMPLOYEES RETIREMENT SYSTEM--GENERAL ADMINISTRATION--Table of Contents
 
       Subpart E--Employee Deductions and Government Contributions
 
Sec. 841.504  Agency responsibilities.

    (a) Each employing agency is required to contribute the total amount 
of the normal cost percentage for each category of its employees, 
determined under Sec. 841.413 of this part, to the Fund.
    (b) Each employing agency must withhold the appropriate amount of 
employee deductions from the basic pay paid each covered employee for 
each pay period. No employee deduction is due if an employee receives no 
basic pay for a pay period.
    (c) An employing agency must record the appropriate amount of 
employee deductions on an individual retirement record maintained for 
each employee in the manner prescribed by OPM.
    (d) When an employee separates from Federal service or transfers to 
another agency, or transfers to a position in which he or she is not 
covered by FERS, the agency must close the employee's Individual 
Retirement Record (IRR) and forward it to OPM within the time standards 
prescribed by OPM. However, if an employee transfers to another position 
covered under FERS--
    (1) Within the same agency, and
    (2) To a position serviced by another payroll office, the agency 
may, in lieu of forwarding an IRR to OPM at the time of the intra-agency 
transfer, record the transfer for future IRR certification in an 
internal automated system of records.
    (e) An agency must maintain payroll systems and records in such 
manner as to permit accurate and timely reporting to OPM, in the manner 
prescribed by OPM.
    (f) An agency must report the employee deduction and agency 
contribution amounts for each pay period in the manner prescribed by 
OPM.
    (g) An agency must make such other reports of the normal cost, 
employee deductions and Government contributions amounts as are 
prescribed and in the manner prescribed by OPM.
    (h) An agency must remit in full the total amount of normal cost 
(which includes both employee deductions and Government contributions), 
so that payment is received by the Fund on the day of payment to the 
employee of the basic pay from which the employee deductions were made.
    (i) Upon the death of an employee whose tour of duty is less than 
full time, the employing agency must certify to OPM--
    (1) The number of hours that the employee was entitled to basic pay 
(whether in a duty or paid-leave status) in the 52-week work year 
immediately preceding the end of the last pay period in which the 
employee was in a pay status; and
    (2) If the employee's tour of duty was part time (regularly 
scheduled), the number of hours of work in the employee's tour of duty.

[52 FR 2057, Jan. 16, 1987, and 52 FR 25196, July 6, 1987, as amended at 
53 FR 16535, May 10, 1988; 65 FR 21119, Apr. 20, 2000]