[Code of Federal Regulations]
[Title 5, Volume 2]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 5CFR839.804]
[Page 255-257]
TITLE 5--ADMINISTRATIVE PERSONNEL
CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (CONTINUED)
PART 839_CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL ERRONEOUS
Subpart H_Adjusting Retirement Deductions and Contributions
Sec. 839.804 If my qualifying retirement coverage error occurred while I was
a reemployed annuitant, and I am later corrected retroactively to a different
retirement plan, will I have to pay any additional amount for
retirement deductions?
(a) If you (as a reemployed annuitant) were erroneously in CSRS and
had retirement deductions withheld from pay, and later are corrected to
CSRS Offset or FERS coverage, the amount erroneously withheld under CSRS
will be used to pay the retroactive CSRS Offset or FERS retirement
deductions and Social Security taxes.
(b) If you (as a reemployed annuitant) were erroneously placed in
CSRS and elected not to have retirement deductions withheld from pay,
and later are corrected to CSRS Offset or FERS, your share of
retroactive Social Security taxes will be treated as an overpayment of
salary. If you are corrected to CSRS Offset, you may elect to have
retirement deductions withheld from future salary as a reemployed
annuitant and may also make a deposit to cover the retirement deductions
for past service as a reemployed annuitant in accordance with Sec.
837.503(c) of this chapter. If you are corrected to FERS, your
retirement deductions under
[[Page 256]]
FERS will be treated as an overpayment of salary.
(c) If you (as a reemployed annuitant) were erroneously in CSRS
Offset and had retirement deductions withheld from pay, and later are
corrected to CSRS or FERS coverage, the amount erroneously withheld
under CSRS Offset will be used to pay the retroactive CSRS or FERS
retirement deductions. The employer is responsible for paying to the
Fund any additional retirement deductions.
(d) If you (as a reemployed annuitant) were erroneously placed in
CSRS Offset and elected not to have retirement deductions withheld from
pay, and later are corrected to CSRS, you may elect to have retirement
deductions withheld from future salary as a reemployed annuitant and may
also make a deposit to cover the retirement deductions for past service
as a reemployed annuitant in accordance with Sec. 837.503(c) of this
chapter. Your retirement deductions under CSRS will be treated as an
overpayment of salary.
(e) If you (as a reemployed annuitant) were erroneously placed in
CSRS Offset and elected not to have retirement deductions withheld from
pay, and later are corrected to FERS, your retirement deductions under
FERS will be treated as an overpayment of salary.
(f) A reemployed annuitant erroneously placed in FERS and later
corrected to CSRS or CSRS Offset is considered to have elected
retirement deductions as a reemployed annuitant under the corrected
coverage. The employer is responsible for paying to the Fund any
additional retirement deductions under the corrected retirement
coverage.
(g) If you have a salary overpayment, your employer will inform you
of your rights regarding the overpayment.
(h) These rules are summarized in the following chart:
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And retirement And you are corrected
Wrong coverage is: deductions were to Then
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(1) CSRS........................... Taken................. CSRS Offset or FERS... The
erroneous CSRS deductions
are used to pay the
retroactive CSRS Offset or
FERS deductions and Social
Security taxes.
Retirement deductions will
continue to be withheld
from salary.
Social
Security taxes must be
withheld from salary.
(2) CSRS........................... Not taken............. CSRS Offset...........
Retroactive Social
Security taxes are treated
as an overpayment of
salary.
You may
elect to have retirement
deductions withheld from
future salary.
Social
Security taxes must be
withheld from salary.
You may
pay a deposit to OPM for
past retirement
deductions.
(3) CSRS........................... Not taken............. FERS..................
Retroactive Social
Security taxes are treated
as an overpayment of
salary.
Retirement deductions and
Social Security taxes must
be withheld from salary.
Your
retirement deductions for
past service under FERS
are treated as an
overpayment of salary.
(4) CSRS Offset.................... Taken................. CSRS or FERS.......... The
erroneous CSRS Offset
deductions are used to pay
retroactive CSRS or FERS
retirement deductions.
Retirement deductions will
continue to be withheld
from salary.
Social
Security taxes must be
withheld from salary if
correct coverage is FERS.
Employer
must pay any additional
amount of retirement
deductions.
(5) CSRS Offset.................... Not taken............. CSRS.................. You may
elect to have retirement
deductions withheld from
future salary.
You may
pay a deposit to OPM for
past retirement
deductions.
(6) CSRS Offset.................... Not taken............. FERS.................. Your
retirement deductions for
past service under FERS
will be treated as an
overpayment of salary.
(7) FERS........................... Taken................. CSRS or CSRS Offset... You are
considered to have elected
retirement deductions as a
reemployed annuitant under
the corrected coverage.
Employer
must pay any additional
retirement deductions due
for past service.
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[[Page 257]]
Employer Retirement Contributions