5 U.S.C. § 8334 Deductions, Contributions, and Deposits

• Library: United States Statutes
• Edition: 2023
• Currency: Current through P.L. 118-34 (published on www.congress.gov on 12/26/2023), except for [P. L. 118-31]
• Year: 2023
• Citation: 5 U.S.C. § 8334

(a)

(1)

(A) 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, nuclear materials courier, or customs and border protection officer, as the case may be, the percentage of basic pay applicable under subsection (c).

(B)

(i) Except as provided in clause (ii), 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.

(ii) In the case of an employee of the United States Postal Service, no amount shall be contributed under this subparagraph.

(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:

<TABLE> <TR> <TD> </TD> <TD>Percentage of basic pay</TD> <TD>Service period</TD> </TR> <TR> <TD>Employee</TD> <TD>2½</TD> <TD>August 1, 1920, to June 30, 1926.</TD> </TR> <TR> <TD> </TD> <TD>3½</TD> <TD>July 1, 1926, to June 30, 1942.</TD> </TR> <TR> <TD> </TD> <TD>5</TD> <TD>July 1, 1942, to June 30, 1948.</TD> </TR> <TR> <TD> </TD> <TD>6</TD> <TD>July 1, 1948, to October 31, 1956.</TD> </TR> <TR> <TD> </TD> <TD>6½</TD> <TD>November 1, 1956, to December 31, 1969.</TD> </TR> <TR> <TD> </TD> <TD>7</TD> <TD>January 1, 1970, to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>7.25</TD> <TD>January 1, 1999, to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>7.4</TD> <TD>January 1, 2000, to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>7</TD> <TD>After December 31, 2000.</TD> </TR> <TR> <TD>Member or employee for Congressional employee service</TD> <TD>2½ 3½ 5 6 </TD> <TD>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. </TD> </TR> <TR> <TD> </TD> <TD>6½</TD> <TD>November 1, 1956, to December 31, 1969.</TD> </TR> <TR> <TD> </TD> <TD>7.5</TD> <TD>January 1, 1970, to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>7.75</TD> <TD>January 1, 1999, to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>7.9</TD> <TD>January 1, 2000, to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>7.5</TD> <TD>After December 31, 2000.</TD> </TR> <TR> <TD>Member for Member service</TD> <TD>2½ 3½ </TD> <TD>August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. </TD> </TR> <TR> <TD> </TD> <TD>5</TD> <TD>July 1, 1942, to August 1, 1946.</TD> </TR> <TR> <TD> </TD> <TD>6</TD> <TD>August 2, 1946, to October 31, 1956.</TD> </TR> <TR> <TD> </TD> <TD>7½</TD> <TD>November 1, 1956, to December 31, 1969.</TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>January 1, 1970, to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>8.25</TD> <TD>January 1, 1999, to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>8.4</TD> <TD>January 1, 2000, to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>8.5</TD> <TD>January 1, 2001, to December 31, 2002.</TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>After December 31, 2002.</TD> </TR> <TR> <TD>Law enforcement officer for law enforcement service, member of the Supreme Court Police for Supreme Court Police service, and firefighter for firefighter service</TD> <TD>2½ 3½ 5 6 6½ 7 </TD> <TD>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. </TD> </TR> <TR> <TD> </TD> <TD>7.5</TD> <TD>January 1, 1975, to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>7.75</TD> <TD>January 1, 1999, to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>7.9</TD> <TD>January 1, 2000, to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>7.5</TD> <TD>After December 31, 2000.</TD> </TR> <TR> <TD>Bankruptcy judge</TD> <TD>2½ 3½ </TD> <TD>August 1, 1920, to June 30, 1926. July 3, 1926, to June 30, 1942. </TD> </TR> <TR> <TD> </TD> <TD>5</TD> <TD>July 1, 1942, to June 30, 1948.</TD> </TR> <TR> <TD> </TD> <TD>6</TD> <TD>July 1, 1948, to October 31, 1956.</TD> </TR> <TR> <TD> </TD> <TD>6½</TD> <TD>November 1, 1956, to December 31, 1969.</TD> </TR> <TR> <TD> </TD> <TD>7</TD> <TD>January 1, 1970, to December 31, 1983.</TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>January 1, 1984, to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>8.25</TD> <TD>January 1, 1999, to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>8.4</TD> <TD>January 1, 2000, to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>After December 31, 2000.</TD> </TR> <TR> <TD>Judge of the United States Court of Appeals for the Armed Forces for service as a judge of that court</TD> <TD>6 6½ 7 </TD> <TD>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. </TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>The date of enactment of the Department of Defense Authorization Act, 1984, to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>8.25</TD> <TD>January 1, 1999, to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>8.4</TD> <TD>January 1, 2000, to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>After December 31, 2000.</TD> </TR> <TR> <TD>United States magistrate judge</TD> <TD>2½ 3½ </TD> <TD>August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. </TD> </TR> <TR> <TD> </TD> <TD>5</TD> <TD>July 1, 1942, to June 30, 1948.</TD> </TR> <TR> <TD> </TD> <TD>6</TD> <TD>July 1, 1948, to October 31, 1956.</TD> </TR> <TR> <TD> </TD> <TD>6½</TD> <TD>November 1, 1956, to December 31, 1969.</TD> </TR> <TR> <TD> </TD> <TD>7</TD> <TD>January 1, 1970, to September 30, 1987.</TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>October 1, 1987, to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>8.25</TD> <TD>January 1, 1999, to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>8.4</TD> <TD>January 1, 2000, to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>After December 31, 2000.</TD> </TR> <TR> <TD>Court of Federal Claims Judge</TD> <TD>2½ 3½ </TD> <TD>August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. </TD> </TR> <TR> <TD> </TD> <TD>5</TD> <TD>July 1, 1942, to June 30, 1948.</TD> </TR> <TR> <TD> </TD> <TD>6</TD> <TD>July 1, 1948, to October 31, 1956.</TD> </TR> <TR> <TD> </TD> <TD>6½</TD> <TD>November 1, 1956, to December 31, 1969.</TD> </TR> <TR> <TD> </TD> <TD>7</TD> <TD>January 1, 1970, to September 30, 1988.</TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>October 1, 1988, to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>8.25</TD> <TD>January 1, 1999, to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>8.4</TD> <TD>January 1, 2000, to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>8</TD> <TD>After December 31, 2000.</TD> </TR> <TR> <TD>Member of the Capitol Police</TD> <TD>2.5 3.5 </TD> <TD>August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. </TD> </TR> <TR> <TD> </TD> <TD>5</TD> <TD>July 1, 1942, to June 30, 1948.</TD> </TR> <TR> <TD> </TD> <TD>6</TD> <TD>July 1, 1948, to October 31, 1956.</TD> </TR> <TR> <TD> </TD> <TD>6.5</TD> <TD>November 1, 1956, to December 31, 1969.</TD> </TR> <TR> <TD> </TD> <TD>7.5</TD> <TD>January 1, 1970, to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>7.75</TD> <TD>January 1, 1999, to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>7.9</TD> <TD>January 1, 2000, to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>7.5</TD> <TD>After December 31, 2000.</TD> </TR> <TR> <TD>Nuclear materials courier</TD> <TD>7</TD> <TD>October 1, 1977 to October 16, 1998.</TD> </TR> <TR> <TD> </TD> <TD>7.5</TD> <TD>October 17, 1998 to December 31, 1998.</TD> </TR> <TR> <TD> </TD> <TD>7.75</TD> <TD>January 1, 1999 to December 31, 1999.</TD> </TR> <TR> <TD> </TD> <TD>7.9</TD> <TD>January 1, 2000 to December 31, 2000.</TD> </TR> <TR> <TD> </TD> <TD>7.5</TD> <TD>After December 31, 2000.</TD> </TR> <TR> <TD>Customs and border protection officer</TD> <TD>7.5</TD> <TD>After June 29, 2008.</TD> </TR> </TABLE>

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.