1
 See References in Text note below.
of title 5, plus an amount equal to .25 percent of basic pay. The amounts so deducted shall be contributed to the Fund for the payment of annuities, cash benefits, refunds, and allowances. An equal amount shall be contributed by the employing agency from the appropriations or fund used for payment of the salary of the participant. The employing agency shall deposit in the Fund the amounts deducted and withheld from basic salary and amounts contributed by the employing agency.
2
 See Amendment of Section note below.
 Interest shall be compounded at the annual rate of 4 percent to
Applicability of Amendment

For provisions relating to delayed applicability of amendment by Pub. L. 117–225, see Effective Date of 2022 Amendment note set out under section 8336 of Title 5, Government Organization and Employees.

Amendment of Section

Section 1(a) and (c) of Ex. Ord. No. 12446, Oct. 17, 1983, 48 F.R. 48443, set out as a note under section 4067 of this title, provided that the second sentence of subsec. (d)(3) of this section, applicable (i) to contributions for civilian service performed on or after the first day of Nov. 1983, (ii) to contributions for prior refunds to participants for which application is received by the employing agency on and after such first day of Nov. 1983, and (iii) to excess contributions under section 4055(h) of this title and voluntary contributions under section 4065(a) of this title from the first day of Nov. 1983, is deemed to be amended to provide that interest shall be compounded at the annual rate of 3 percent per annum through December 31, 1984, and thereafter at a rate equal to the overall average yield to the Fund during the preceding fiscal year from all obligations purchased by the Secretary of the Treasury during such fiscal year under section 4059 of this title, as determined by the Secretary of the Treasury.

Editorial Notes
References in Text

Section 505(h) of the Department of Transportation and Related Agencies Appropriations Act, 2001, referred to in subsec. (a)(1), is section 101(a) [title V, § 505(h)] of Pub. L. 106–346, which is set out as a note below.

Section 8422(a)(2) of title 5, referred to in subsec. (a)(2)(B), was amended by Pub. L. 105–33, title VII, § 7001(b)(1)(A), Aug. 5, 1997, 111 Stat. 657, by striking out par. (2) and adding a new par. (2). As so amended, section 8422(a)(2)(B) of Title 5, Government Organization and Employees, no longer specifies the amount to be withheld from the basic pay of a law enforcement officer. However, provisions relating to the amount to be withheld from the basic pay of a law enforcement officer are contained elsewhere in section 8422.

Sections 206(b)(3) and 203(a)(3) of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983, referred to in subsec. (d)(4), are set out as a note under section 8331 of Title 5, Government Organization and Employees.

The Social Security Act, referred to in subsec. (h), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title II of the Social Security Act is classified generally to subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Amendments

2022—Subsec. (d)(5). Pub. L. 117–225, which directed amendment of title VIII of the Foreign Service Act of 1980 by inserting “(1)” after “or 8412(d)” in subsec. (d)(5) of this section, was executed as if the amendment had been directed to chapter 8 of title I of the Foreign Service Act of 1980, to reflect the probable intent of Congress.

2012—Subsec. (a)(2)(B). Pub. L. 112–96 substituted “section 8415(e)” for “section 8415(d)”.

2002—Subsec. (a)(1). Pub. L. 107–228, § 322(a)(2)(C), which directed amendment of par. (1) by substituting “employing agency” for “Department” wherever appearing, was executed by making the substitution in two places in the last sentence but not in the second sentence where “Department” appears before “of Transportation and Related Agencies Appropriations Act, 2001”, to reflect the probable intent of Congress.

Pub. L. 107–228, § 322(a)(2)(A), substituted “7.25 percent” for “7 percent” and “The contribution by the employing agency shall be a percentage of basic salary equal to the percentage in effect under section 7001(d)(1) of the Balanced Budget Act of 1997 (Public Law 105–33; 22 U.S.C. 4045 note), and section 505(h) of the Department of Transportation and Related Agencies Appropriations Act, 2001 (as enacted by Public Law 106–346; 114 Stat. 1356A–54), plus .25 percent of basic salary, and shall be made” for “An equal amount shall be contributed by the Department”.

Subsec. (a)(2)(A), (B). Pub. L. 107–228, § 322(a)(2)(C), substituted “employing agency” for “Department” wherever appearing.

Pub. L. 107–228, § 322(a)(2)(B), which directed amendment of subpars. (A) and (B) by inserting “, plus an amount equal to .25 percent of basic pay” at end of first sentence, was executed by making the insertion before the period at end of first sentence to reflect the probable intent of Congress.

Subsec. (a)(3). Pub. L. 107–228, § 322(a)(2)(D), which directed amendment of par. (3) by inserting “, plus .25 percent” at the end of the first sentence, was executed by making the insertion before the period at end of first sentence, to reflect the probable intent of Congress.

2000—Subsec. (d)(1). Pub. L. 106–346, in table in concluding provisions, substituted item relating to service period after December 31, 2000, for items relating to service periods January 1, 2001, through December 31, 2002; and after December 31, 2002.

1998—Subsec. (a)(1). Pub. L. 105–382, § 2(b)(2), substituted “Except as otherwise provided in this section,” for “Except as provided in subsection (h) of this section,”.

Subsec. (a)(3). Pub. L. 105–382, § 2(b)(1), added par. (3).

Subsec. (d)(6). Pub. L. 105–382, § 2(c), added par. (6).

1997—Subsec. (d)(1). Pub. L. 105–33, § 7001(d)(2)(C), in table in concluding provisions, inserted items relating to service periods January 1, 1970, through December 31, 1998; January 1, 1999, through December 31, 1999; January 1, 2000, through December 31, 2000; January 1, 2001, through December 31, 2002; and after December 31, 2002, and struck out former item relating to service period on and after January 1, 1970.

Subsec. (e)(1). Pub. L. 105–33, § 7001(d)(2)(D)(i), substituted “Subject to paragraph (5), each” for “Each”.

Subsec. (e)(5). Pub. L. 105–33, § 7001(d)(2)(D)(ii), added par. (5).

1992—Subsec. (a). Pub. L. 102–499, § 4(a), designated existing provisions as par. (1) and added par. (2).

Subsec. (d)(5). Pub. L. 102–499, § 4(b), added par. (5).

1988—Subsec. (d)(1). Pub. L. 100–238, in concluding provisions, substituted “Fund. Special contributions for purposes of subparagraph (A) shall equal” for “Fund equal to” and inserted “Special contributions for refunds under subparagraph (B) shall equal the amount of the refund received by the participant.”

1986—Subsec. (a). Pub. L. 99–335, § 405(a)(1), inserted “Except as provided in subsection (h) of this section,” before “7 percent”.

Subsec. (d)(4). Pub. L. 99–335, § 405(b), added par. (4).

Subsec. (e)(1). Pub. L. 99–335, § 402(a)(2), substituted “part” for “subchapter”.

Subsec. (h). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Pub. L. 99–335, § 405(a)(2), added subsec. (h).

1983—Subsecs. (e) to (g). Ex. Ord. No. 12446 added subsecs. (e) and (f), struck out former subsec. (e), and redesignated former subsec. (f) as (g). Prior to amendment, subsec. (e) read as follows: “Contributions shall not be required for any period of military and naval service or for any period for which credit is allowed to individuals of Japanese ancestry under section 4056 of this title for periods of internment during World War II.”

Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment

Amendment by Pub. L. 117–225 effective Dec. 9, 2022, and applicable to an individual who suffers an illness or injury described in certain Code provisions on or after the date that is 2 years after Dec. 9, 2022, see section 3(f) of Pub. L. 117–225, set out as a note under section 8336 of Title 5, Government Organization and Employees.

Effective Date of 2002 Amendment

Pub. L. 107–228, div. A, title III, § 322(c)(2), Sept. 30, 2002, 116 Stat. 1385, provided that: “The amendments made by subsections (a)(2) [amending this section] and (b)(2) [amending section 4071e of this title] shall take effect with the first pay period beginning on or after the date that is 90 days after the date of enactment of this Act [Sept. 30, 2002].”

Effective Date of 2000 Amendment

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 Title 5, Government Organization and Employees.

Effective Date of 1998 Amendment

Amendment by Pub. L. 105–382 effective Nov. 13, 1998, with provisions relating to applicability with respect to certain individuals, see section 4 of Pub. L. 105–382, as amended, set out as a note under section 4044 of this title.

Effective Date of 1997 Amendment

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 Title 5, Government Organization and Employees.

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–238 effective 90 days after Jan. 8, 1988, see section 261(a) of Pub. L. 100–238, set out as a note under section 4054 of this title.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–335 effective Jan. 1, 1987, see section 702(a) of Pub. L. 99–335, set out as an Effective Date note under section 8401 of Title 5, Government Organization and Employees.

Effective Date of 1983 Amendment

Amendment by Ex. Ord. No. 12446 effective Oct. 17, 1983, see section 4(e) of Ex. Ord. No. 12446, set out under section 4067 of this title.

Foreign Service Retirement and Disability System Contributions, Deductions, and Withholdings

Pub. L. 106–346, § 101(a) [title V, § 505(h)], Oct. 23, 2000, 114 Stat. 1356, 1356A–54, provided that:

“Notwithstanding any provision of section 805(a) of the Foreign Service Act of 1980 (22 U.S.C. 4045(a)), during the period beginning on October 1, 2002, through December 31, 2002, each agency employing a participant in the Foreign Service Retirement and Disability System shall contribute to the Foreign Service Retirement and Disability Fund—
“(1)
7.5 percent of the basic pay of each participant covered under section 805(a)(1) of such Act participating in the Foreign Service Retirement and Disability System; and
“(2)
8 percent of the basic pay of each participant covered under paragraph (2) or (3) of section 805(a) of such Act participating in the Foreign Service Retirement and Disability System,
in lieu of the agency contribution otherwise required under section 805(a) of such Act.”

Pub. L. 105–33, title VII, § 7001(d)(1)–(2)(B), Aug. 5, 1997, 111 Stat. 659, 660, as amended by Pub. L. 106–346, § 101(a) [title V, § 505(d)(1)], Oct. 23, 2000, 114 Stat. 1356, 1356A–53, provided that:

“(1)
Agency contributions.—
Notwithstanding section 805(a)(1) and (2) of the Foreign Service Act of 1980 (22 U.S.C. 4045(a)(1) and (2)), during the period beginning on October 1, 1997, through September 30, 2002, each agency employing a participant in the Foreign Service Retirement and Disability System shall contribute to the Foreign Service Retirement and Disability Fund—
“(A)
8.51 percent of the basic pay of each participant covered under section 805(a)(1) of such Act participating in the Foreign Service Retirement and Disability System; and
“(B)
9.01 percent of the basic pay of each participant covered under section 805(a)(2) of such Act participating in the Foreign Service Retirement and Disability System;
in lieu of the agency contribution otherwise required under section 805(a)(1) and (2) of such Act.
“(2)
Individual deductions, withholdings, and deposits.—
“(A)
In general.—
Notwithstanding section 805(a)(1) of the Foreign Service Act of 1980 (22 U.S.C. 4045(a)(1)), beginning on January 1, 1999, through December 31, 2000, the amount withheld and deducted from the basic pay of a participant in the Foreign Service Retirement and Disability System shall be as follows:

“7.25

January 1, 1999, to December 31, 1999.

“7.4

January 1, 2000, to December 31, 2000.

“(B)
Foreign service criminal investigators/inspectors of the office of the inspector general, agency for international development.—
Notwithstanding section 805(a)(2) of the Foreign Service Act of 1980 (22 U.S.C. 4045(a)(2)), beginning on January 1, 1999, through December 31, 2000, the amount withheld and deducted from the basic pay of an eligible Foreign Service criminal investigator/inspector of the Office of the Inspector General, Agency for International Development participating in the Foreign Service Retirement and Disability System shall be as follows:

“7.75

January 1, 1999, to December 31, 1999.

“7.9

January 1, 2000, to December 31, 2000.”