5 C.F.R. § 1600.19

Current through October 31, 2024
Section 1600.19 - Employing agency contributions
(a)Agency automatic (1%) contributions. Each pay period, subject to the limitations in paragraph (c) of this section, any agency that employs an individual covered by FERS or BRS must make a contribution to that employee's tax-deferred balance for the benefit of the individual equal to 1% of the basic pay paid to such employee for service performed during that pay period. The employing agency must make Agency Automatic (1%) Contributions without regard to whether the employee elects to make employee contributions.
(b)Agency matching contributions.
(1) Subject to the limitations in paragraph (c) of this section, any agency that employs an individual covered by FERS or BRS must make a contribution to the employee's tax-deferred balance for the benefit of the employee equal to the sum of:
(i) The amount of the employee's contribution that does not exceed 3% of the employee's basic pay for such pay period; and
(ii) One-half of such portion of the amount of the employee's contributions that exceeds 3% but does not exceed 5% of the employee's basic pay for such period.
(2) A uniformed service member is not entitled to matching contributions for contributions deducted from special or incentive pay (including bonuses).
(c)Timing of employing agency contributions.
(1) An employee appointed or reappointed to a position covered by FERS is immediately eligible to receive employing agency contributions.
(2) A uniformed service member covered by BRS will be eligible to receive employing agency contributions pursuant to the following rules:
(i) A uniformed service member who first entered service on or after January 1, 2018 is entitled to:
(A) Agency automatic (1%) contributions beginning in the first full pay period following the date that is 60 days after the uniformed service member's PEBD and ending in the first full pay period following the date that is 26 years after the uniformed service member's PEBD.
(B) Agency matching contributions beginning in the first full pay period following the date that is 2 years and one day after the uniformed service member's PEBD and ending in the first full pay period following the date that is 26 years after the uniformed service member's PEBD.
(ii) A uniformed service member who elects to enroll in BRS is entitled to:
(A) Agency automatic (1%) contributions beginning in the first full pay period following the date the uniformed service member enrolled in BRS and ending in the first full pay period following the date that is 26 years after the Uniformed service member's PEBD.
(B) Agency matching contributions beginning in the first full pay period following the date the uniformed service member enrolled in BRS and ending in the first full pay period following the date that is 26 years after the uniformed service member's PEBD.

5 C.F.R. §1600.19

77 FR 26422 , May 4, 2012, as amended at 82 FR 60102 , Dec. 19, 2017; 82 FR 61129 , Dec. 27, 2017; 87 FR 31672 , May 24, 2022
82 FR 60102 , 12/19/2017; 82 FR 61129 , 1/1/2018; 87 FR 31672 , 5/24/2022