(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 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: ----------------------------------------------------------------------------------------------------------------
And retirement And you are corrected
(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.----------------------------------------------------------------------------------------------------------------
Employer Retirement Contributions