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Current as of January 02, 2025 | Updated by Findlaw Staff
Contribution and benefit base means the contribution and benefit base in effect with respect to the tax year involved, as determined under section 230 of the Social Security Act (42 U.S.C. 430).
CSRS means the Civil Service Retirement System established under subchapter III of chapter 83 of title 5, United States Code.
Employee means an employee subject to CSRS.
Federal service means service covered under CSRS and subject to the OASDI tax by operation of section 101 of Public Law 98–21 (42 U.S.C. 410(a)). Federal service does not include—
(1) Service performed before January 1, 1984;
(2) Service subject to the OASDI tax only (that is, no simultaneous CSRS deductions), except in the case of an employee or Member who elected not to have any CSRS deductions withheld from salary pursuant to section 208(a)(1)(A) of Public Law 98–168, 97 Stat. 1111, or section 2206(b) of Public Law 98–369, 98 Stat. 1059, (relating to certain senior officials; and
(3) Service subject to the full rate of CSRS deductions (7, 7 1/2, or 8 percent) and the OASDI tax, pursuant to an election under section 208(a)(1)(B) of Public Law 98–168, 97 Stat. 1111, except in the case of an employee or Member who elects to become subject to this subpart under section 301(b) of Public Law 99–335, 100 Stat. 599.
Federal wages means basic pay, as defined under 5 U.S.C. 8331(4), of an employee or Member performing Federal service.
Member means a Member of Congress as defined by 5 U.S.C. 8331(2).
OASDI tax means, with respect to Federal wages, the Old Age, Survivors, and Disability Insurance tax imposed under section 3101(a) of the Internal Revenue Code of 1986 (31 U.S.C. 3101(a)).
Cite this article: FindLaw.com - Code of Federal Regulations Title 5. Administrative Personnel § 5.831.1002 Definitions - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-5-administrative-personnel/cfr-sect-5-831-1002/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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