[Code of Federal Regulations]
[Title 5, Volume 2]
[Revised as of January 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 5CFR839.901]

[Page 250]
 
                    TITLE 5--ADMINISTRATIVE PERSONNEL
 
          CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (CONTINUED)
 
PART 839_CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL 
ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT--Table of Contents
 
                     Subpart I_Social Security Taxes
 
Sec. 839.901  When will my employer begin withholding Social Security 
taxes if I was erroneously in CSRS during my qualifying retirement 
coverage error and my 
          corrected coverage will now require me to pay Social Security 
          taxes?


    (a) If you are in CSRS by mistake and belong in CSRS Offset, FERS, 
or Social Security-Only, your employer must begin withholding Social 
Security taxes by changing your retirement coverage to CSRS Offset. Your 
employer must begin this withholding as soon as possible after the error 
is discovered.
    (b) Your employer will correct your retirement coverage back to the 
date the error first occurred once you are notified of the error and 
have an opportunity to make any elections that you are eligible to make.

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