Employee | 7 | January 1, 1987, to December 31, 1998. |
7.25 | January 1, 1999, to December 31, 1999. | |
7.4 | January 1, 2000, to December 31, 2000. | |
7 | After December 31, 2000. | |
Congressional employee | 7.5 | January 1, 1987, to December 31, 1998. |
7.75 | January 1, 1999, to December 31, 1999. | |
7.9 | January 1, 2000, to December 31, 2000. | |
7.5 | After December 31, 2000. | |
Member | 7.5 | January 1, 1987, to December 31, 1998. |
7.75 | January 1, 1999, to December 31, 1999. | |
7.9 | January 1, 2000, to December 31, 2000. | |
8 | January 1, 2001, to December 31, 2002. | |
7.5 | After December 31, 2002. | |
Law enforcement officer, firefighter, member of the Capitol Police, member of the Supreme Court Police, or air traffic controller | 7.57.757.97.5 | 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. |
Nuclear materials courier | 7 | January 1, 1987, to October 16, 1998. |
7.5 | October 17, 1998, to December 31, 1998. | |
7.75 | January 1, 1999, to December 31, 1999. | |
7.9 | January 1, 2000, to December 31, 2000. | |
7.5 | After December 31, 2000. | |
Customs and border protection officer | 7.5 | After June 29, 2008. |
Employee | 9.3 | After December 31, 2012. |
Congressional employee | 9.3 | After December 31, 2012. |
Member | 9.3 | After December 31, 2012. |
Law enforcement officer, firefighter, member of the Capitol Police, member of the Supreme Court Police, or air traffic controller | 9.8 | After December 31, 2012. |
Nuclear materials courier | 9.8 | After December 31, 2012. |
Customs and border protection officer | 9.8 | After December 31, 2012. |
Employee | 10.6 | After December 31, 2013. |
Congressional employee | 10.6 | After December 31, 2013. |
Member | 10.6 | After December 31, 2013. |
Law enforcement officer, firefighter, member of the Capitol Police, member of the Supreme Court Police, or air traffic controller | 11.1 | After December 31, 2013. |
Nuclear materials courier | 11.1 | After December 31, 2013. |
Customs and border protection officer | 11.1 | After December 31, 2013. |
shall include interest on such amount computed and compounded annually beginning on the date of the expiration of the two-year period. The interest rate that is applicable in computing interest in any year under this paragraph shall be equal to the interest rate that is applicable for such year under section 8334(e).
shall include interest on such amount computed and compounded annually beginning on the date of the expiration of the 2-year period. The interest rate that is applicable in computing interest in any year under this paragraph shall be equal to the interest rate that is applicable for such year under section 8334(e).
1See References in Text note below.
5 U.S.C. § 8422
EDITORIAL NOTES
REFERENCES IN TEXTSection 3101(a) of the Internal Revenue Code of 1986, referred to in subsec. (a)(2)(B), is classified to section 3101(a) of Title 26, Internal Revenue Code. The Economic Opportunity Act of 1964, referred to in subsec. (f)(1), is Pub. L. 88-452, Aug. 20, 1964, 78 Stat. 508. Title VIII of the Act probably means title VIII of Pub. L. 88-452 as added by Pub. L. 89-794, title VIII, §801, Nov. 8, 1966, 80 Stat. 1472, and generally revised and amended by Pub. L. 90-222, title I, §110, Dec. 23, 1967, 81 Stat. 722, which was classified generally to subchapter VIII (§2991 et seq.) of chapter 34 of Title 42, The Public Health and Welfare, prior to its repeal by Pub. L. 93-113, title VI, §603, Oct. 1, 1973, 87 Stat. 417. Part A of title VIII of the Act is part A of title VIII of Pub. L. 88-452 as added by Pub. L. 90-222, §110, which was classified generally to part A (§2992 et seq.) of subchapter VIII of chapter 34 of Title 42, prior to its repeal by Pub. L. 93-113, §603. See sections 4951 et seq. and 5055 of Title 42. For complete classification of this Act to the Code, see Tables.The Domestic Volunteer Service Act of 1973, referred to in subsec. (f)(1), is Pub. L. 93-113, Oct. 1, 1973, 87 Stat. 394. Parts A and C of title I of the Act are classified generally to parts A (§4951 et seq.) and C (§4991 et seq.), respectively, of subchapter I of chapter 66 of Title 42, The Public Health and Welfare. Part B of title I of the Act, which was classified generally to part B (§4971 et seq.) of subchapter I of chapter 66 of Title 42, was repealed by Pub. L. 111-13, title II, §21212121,, 123 Stat. 1584. For complete classification of this Act to the Code, see Short Title note set out under section 4950 of Title 42 and Tables. The Peace Corps Act, referred to in subsec. (f)(1), is Pub. L. 87-293, Sept. 22, 1961, 75 Stat. 612, which is classified principally to chapter 34 (§2501 et seq.) of Title 22, Foreign Relations and Intercourse. Sections 5(c) and 6(1) of the Act are classified to sections 2504(c) and 2505(1), respectively, of Title 22. For complete classification of this Act to the Code, see Short Title note set out under section 2501 of Title 22 and Tables.
AMENDMENTS2018-Subsec. (e)(7). Pub. L. 115-352, §2(b), added par. (7).Subsec. (f)(5). Pub. L. 115-352, §3(b), added par. (5).2013-Subsec. (a)(3)(A). Pub. L. 113-67, §401(b)(1), inserted "or further revised annuity employees" after "revised annuity employees".Subsec. (a)(3)(C). Pub. L. 113-67, §401(b)(2), added subpar. (C). 2012-Subsec. (a)(3). Pub. L. 112-96, §5001(b), designated existing provisions as subpar. (A), substituted "The applicable percentage under this paragraph for civilian service by employees or Members other than revised annuity employees" for "The applicable percentage under this paragraph for civilian service", and added subpar. (B). Subsec. (d)(2). Pub. L. 112-96, §5001(c)(2)(A), substituted "section 8415(m)" for "section 8415(l)". 2009- Pub. L. 111-84, §1904(b)(3)(A), amended section catchline generally, inserting ";deposits" after "service". Subsec. (c). Pub. L. 111-84, §1904(b)(2), inserted at end "Deposits made by an employee, Member, or survivor also shall be credited to the Fund."Subsec. (d)(2). Pub. L. 111-84, §1901(b), substituted "paragraph (1) or (2) of section 8415(l)" for "section 8415(k)". Subsec. (i). Pub. L. 111-84, §1904(a), added subsec. (i). 2007-Subsec. (a)(3). Pub. L. 110-161 inserted table for customs and border protection officer. 2003-Subsec. (d)(2). Pub. L. 108-176 which directed the substitution of "8415(j)" for "8415(i)", could not be executed because "8415(i)" did not appear subsequent to amendment by Pub. L. 108-92. See below. Pub. L. 108-92 substituted "8415(k)" for "8415(i)".2002-Subsec. (d). Pub. L. 107-135 designated existing provisions as par. (1) and added par. (2). 2001- Pub. L. 107-107, §1132(b)(2)(B), substituted "other service" for "military service" in section catchline. Subsec. (h). Pub. L. 107-107, §1132(b)(2)(A), added subsec. (h). 2000-Subsec. (a)(3). Pub. L. 106-553 inserted "member of the Supreme Court Police," after "member of the Capitol Police," in table for law enforcement officer, firefighter, member of the Capitol Police, or air traffic controller. Pub. L. 106-346, §101(a)[title V, §505(b)(1)], added par. (3) and struck out former par. (3), which set out tables of applicable percentages for employee, Congressional employee, Member, law enforcement officer, firefighter, member of the Capitol Police, air traffic controller, and nuclear materials courier.Subsec. (e)(6). Pub. L. 106-346, §101(a)[title V, §505(b)(2)], inserted "and" at end of subpar. (A), substituted a period for ";and" at end of subpar. (B), and struck out subpar. (C) which read as follows: "January 1, 2001, through December 31, 2002, shall be 3.5 percent."Subsec. (f)(4). Pub. L. 106-346, §101(a)[title V, §505(b)(3)], inserted "and" at end of subpar. (A), substituted a period for ";and" at end of subpar. (B), and struck out subpar. (C) which read as follows: "January 1, 2001, through December 31, 2002, shall be 3.5 percent."1999-Subsec. (a)(3). Pub. L. 106-65 in table for nuclear materials courier, substituted "October 16, 1998" for "the day before the date of the enactment of the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999" and "October 17, 1998" for "The date of the enactment of the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999".1998-Subsec. (a)(3). Pub. L. 105-261 inserted table for nuclear materials courier. 1997-Subsec. (a)(2), (3). Pub. L. 105-33, §7001(b)(1)(A), added pars. (2) and (3) and struck out former par. (2) which read as follows: "The applicable percentage under this subsection for any pay period shall be-"(A) in the case of an employee (other than a law enforcement officer, firefighter, air traffic controller, or Congressional employee) a percentage equal to-"(i) 7 percent, minus"(ii) 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); and"(B) in the case of a Member, law enforcement officer, firefighter, air traffic controller, or Congressional employee, a percentage equal to- "(i) 71/2 percent, minus"(ii) the same percentage as would apply in the case of an employee under subparagraph (A)(ii)." Subsec. (e)(1)(A). Pub. L. 105-33, §7001(b)(1)(B)(i), inserted "and subject to paragraph (6)," after "Except as provided in subparagraph (B),".Subsec. (e)(6). Pub. L. 105-33, §7001(b)(1)(B)(ii), added par. (6).Subsec. (f)(1). Pub. L. 105-33, §7001(b)(1)(C)(i), inserted at end "This paragraph shall be subject to paragraph (4)."Subsec. (f)(4). Pub. L. 105-33, §7001(b)(1)(C)(ii), added par. (4).Subsec. (g). Pub. L. 105-61 added subsec. (g).1996-Subsec. (c). Pub. L. 104-316 substituted "Secretary of the Treasury" for "Comptroller General of the United States".Subsec. (e)(1)(A), (3). Pub. L. 104-186 substituted "Chief Administrative Officer" for "Clerk". 1994-Subsec. (a)(2)(A)(ii). Pub. L. 103-353, §5(e)(2), substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954".Subsec. (e)(1). Pub. L. 103-353, §5(d)(1), designated existing provisions as subpar. (A) and substituted "Except as provided in subparagraph (B), each employee" for "Each employee" and added subpar. (B).Subsec. (e)(2)(B). Pub. L. 103-353, §5(d)(2), inserted before comma at end "following the period of military service for which such deposit is due". 1993-Subsec. (f). Pub. L. 103-82 added subsec. (f).1988-Subsec. (e)(5). Pub. L. 100-238 added par. (5).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2009 AMENDMENT Amendment by section 1901(b) of Pub. L. 111-84 applicable with respect to any annuity, entitlement to which is based on a death or other separation from service occurring on or after Oct. 28, 2009, see section 1901(c) of Pub. L. 111-84 set out as a note under section 8415 of this title.
EFFECTIVE DATE OF 2007 AMENDMENT; TRANSITION RULESAmendment by Pub. L. 110-161 effective on the later of June 30, 2008, or the first day of the first pay period beginning at least 6 months after Dec. 26, 2007, with transition rules and rights of election, see section 535(e) of Pub. L. 110-161 set out as a note under section 3307 of this title.
EFFECTIVE DATE OF 2003 AMENDMENTS Amendment by Pub. L. 108-176 effective on 60th day after Dec. 12, 2003, and applicable with respect to any annuity entitlement based on an individual's separation from service occurring on or after such effective date, and any service performed by any such individual before, on, or after such effective date, subject to special rule relating to deposit requirement, see section 226(c) of Pub. L. 108-176 set out as a note under section 8401 of this title.Amendment by Pub. L. 108-92 applicable with respect to any annuity entitlement which is based on a separation from service occurring on or after Oct. 3, 2003, see section 2 of Pub. L. 108-92 set out as a note under section 8415 of this title.
EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107-135 effective 60 days after Jan. 23, 2002, and applicable to individuals who separate from service on or after that effective date, see section 122(c) of Pub. L. 107-135 set out as a note under section 8415 of this title.
EFFECTIVE DATE OF 2001 AMENDMENT Amendment by Pub. L. 107-107 applicable only to separations from service as an employee of the United States on or after Dec. 28, 2001, see section 1132(c) of Pub. L. 107-107 set out as a note under section 8332 of this title.
EFFECTIVE DATE OF 2000 AMENDMENTS Amendment by Pub. L. 106-553 effective on the first day of the first applicable pay period that begins on Dec. 21, 2000, and applicable only to an individual who is employed as a member of the Supreme Court Police after Dec. 21, 2000, see section 1(a)(2) [title III, §308(i), (j)] of Pub. L. 106-553 set out in a Supreme Court Police Retirement note under section 8331 of this title.Amendment by Pub. L. 106-346 effective upon the close of calendar year 2000 and applicable thereafter, see section 101(a) [title V, §505(i)] of Pub. L. 106-346 set out as a note under section 8334 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105-261 effective at the beginning of the first pay period that begins after Oct. 17, 1998, and applicable only to an individual who is employed as a nuclear materials courier, as defined by section 8331(27) or 8401(33) of this title, after Oct. 17, 1998, see section 3154(m), (n) of Pub. L. 105-261 set out as a note under section 8331 of this title.
EFFECTIVE DATE OF 1997 AMENDMENTS Amendment by Pub. L. 105-61 applicable to any annuity commencing before, on, or after Oct. 10, 1997, and effective with regard to any payment made after the first month following Oct. 10, 1997, see section 516(b) of Pub. L. 105-61 set out as a note under section 8334 of this title. Amendment by Pub. L. 105-33 effective Oct. 1, 1997, see section 7001(f) of Pub. L. 105-33 set out as a note under section 8334 of this title.
EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103-353 effective with respect to reemployments initiated on or after the first day after the 60-day period beginning Oct. 13, 1994, with transition rules, see section 8 of Pub. L. 103-353 set out as an Effective Date note under section 4301 of Title 38, Veterans' Benefits.
EFFECTIVE DATE OF 1993 AMENDMENT Amendment by Pub. L. 103-82 effective Oct. 1, 1993, and applicable with respect to any individual entitled to an annuity on the basis of a separation from service occurring before, on, or after Oct. 1, 1993, subject to rule relating to annuities based on earlier separations, see sections 371(c) and 392 of Pub. L. 103-82 set out as notes under section 8332 of this title and section 4951 of Title 42, The Public Health and Welfare, respectively.
AUTHORIZATION OF PAYMENTSPayments from the Office of Personnel Management authorized by section 3(b) of Pub. L. 115-352 which amended this section, to be paid from the Civil Service Retirement and Disability Fund, see section 3(c) of Pub. L. 115-352 set out as a note under section 8334 of this title.
NO REDUCTION IN AGENCY CONTRIBUTIONS Pub. L. 105-261, div. C, title XXXI, §3154(i)(2), Oct. 17, 1998, 112 Stat. 2256, provided that: "Contributions under subsections (a) and (b) of section 8423 of title 5, United States Code, shall not be reduced as a result of that portion of the amendment made by paragraph (1) [amending this section] requiring employee deductions at a rate in excess of 7.5 percent for the period beginning on January 1, 1999, and ending on December 31, 2002." Pub. L. 105-33, title VII, §7001(b)(2), Aug. 5, 1997, 111 Stat. 658, provided that: "Contributions under section 8423(a) and (b) of title 5, United States Code, shall not be reduced as a result of the amendments made under paragraph (1) [amending this section] of this subsection."
- Member
- The term "Member" means a Senator in, a Representative in, or a Delegate or Resident Commissioner to, the Congress.