5 U.S.C. § 8422 Deductions From Pay; Contributions For Other Service; 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. § 8422

(a)

(1) The employing agency shall deduct and withhold from basic pay of each employee and Member a percentage of basic pay determined in accordance with paragraph (2).

(2) The percentage to be deducted and withheld from basic pay for any pay period shall be equal to-

(A) the applicable percentage under paragraph (3), minus

(B) the percentage then in effect under section 3101(a) of the Internal Revenue Code of 1986 (relating to rate of tax for old-age, survivors, and disability insurance).

(3)

(A) The applicable percentage under this paragraph for civilian service by employees or Members other than revised annuity employees or further revised annuity employees shall be as follows:

<TABLE> <TR> <TD> </TD> <TD> </TD> <TD> </TD> </TR> <TR> <TD>Employee</TD> <TD>7</TD> <TD>January 1, 1987, 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>Congressional employee</TD> <TD>7.5</TD> <TD>January 1, 1987, 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</TD> <TD>7.5</TD> <TD>January 1, 1987, 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>8</TD> <TD>January 1, 2001, to December 31, 2002.</TD> </TR> <TR> <TD> </TD> <TD>7.5</TD> <TD>After December 31, 2002.</TD> </TR> <TR> <TD>Law enforcement officer, firefighter, member of the Capitol Police, member of the Supreme Court Police, or air traffic controller</TD> <TD>7.5 7.75 7.9 7.5 </TD> <TD>January 1, 1987, to December 31, 1998. January 1, 1999, to December 31, 1999. January 1, 2000, to December 31, 2000. After December 31, 2000. </TD> </TR> <TR> <TD>Nuclear materials courier</TD> <TD>7</TD> <TD>January 1, 1987, 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>

(B) The applicable percentage under this paragraph for civilian service by revised annuity employees shall be as follows:

<TABLE> <TR> <TD/><TD/><TD/> </TR> <TR> <TD>Employee</TD> <TD>9.3</TD> <TD>After December 31, 2012.</TD> </TR> <TR> <TD>Congressional employee</TD> <TD>9.3</TD> <TD>After December 31, 2012.</TD> </TR> <TR> <TD>Member</TD> <TD>9.3</TD> <TD>After December 31, 2012.</TD> </TR> <TR> <TD>Law enforcement officer, firefighter, member of the Capitol Police, member of the Supreme Court Police, or air traffic controller</TD> <TD>9.8</TD> <TD>After December 31, 2012.</TD> </TR> <TR> <TD>Nuclear materials courier</TD> <TD>9.8</TD> <TD>After December 31, 2012.</TD> </TR> <TR> <TD>Customs and border protection officer</TD> <TD>9.8</TD> <TD>After December 31, 2012.</TD> </TR> </TABLE>

(C) The applicable percentage under this paragraph for civilian service by further revised annuity employees shall be as follows:

<TABLE> <TR> <TD> </TD> <TD> </TD> <TD> </TD> </TR> <TR> <TD>Employee</TD> <TD>10.6</TD> <TD>After December 31, 2013.</TD> </TR> <TR> <TD>Congressional employee</TD> <TD>10.6</TD> <TD>After December 31, 2013.</TD> </TR> <TR> <TD>Member</TD> <TD>10.6</TD> <TD>After December 31, 2013.</TD> </TR> <TR> <TD>Law enforcement officer, firefighter, member of the Capitol Police, member of the Supreme Court Police, or air traffic controller</TD> <TD>11.1</TD> <TD>After December 31, 2013.</TD> </TR> <TR> <TD>Nuclear materials courier</TD> <TD>11.1</TD> <TD>After December 31, 2013.</TD> </TR> <TR> <TD>Customs and border protection officer</TD> <TD>11.1</TD> <TD>After December 31, 2013.</TD> </TR> </TABLE>

(b) Each employee or Member is deemed to consent and agree to the deductions under subsection (a). Notwithstanding any law or regulation affecting the pay of an employee or Member, payment less such 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 any benefits under this subchapter, or under subchapter IV or V of this chapter, based on the service of the employee or Member.

(c) The amounts deducted and withheld under this section 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, Member, or survivor also shall be credited to the Fund.

(d)

(1) Under such regulations as the Office may prescribe, amounts deducted under subsection (a) shall be entered on individual retirement records.

(2) Deposit may not be required for days of unused sick leave credited under paragraph (1) or (2) of section 8415(m).

(e)

(1)

(A) Except as provided in subparagraph (B), and subject to paragraph (6), 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, or subchapter V of this chapter, 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 3 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 on estimates of such basic pay provided to the Office under paragraph (4).