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 | 7.5
7.75
7.9
7.5 | 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. |
Pub. L. 99–335, title I, § 101(a)100 Stat. 536Pub. L. 100–238, title I, § 104(a)101 Stat. 1746Pub. L. 103–82, title III, § 371(b)(2)107 Stat. 911Pub. L. 103–353, § 5(d)108 Stat. 3174Pub. L. 104–186, title II, § 215(14)110 Stat. 1746Pub. L. 104–316, title I, § 103(g)110 Stat. 3829Pub. L. 105–33, title VII, § 7001(b)(1)111 Stat. 657Pub. L. 105–61, title V, § 516(a)(8)111 Stat. 1307Pub. L. 105–261, div. C, title XXXI, § 3154(i)(1)112 Stat. 2255Pub. L. 106–65, div. A, title X, § 1066(d)(3)113 Stat. 773Pub. L. 106–346, § 101(a) [title V, § 505(b)]114 Stat. 1356Pub. L. 106–553, § 1(a)(2) [title III, § 308(c)(3)]114 Stat. 2762Pub. L. 107–107, div. A, title XI, § 1132(b)(2)(A)115 Stat. 1243Pub. L. 107–135, title I, § 122(b)115 Stat. 2451Pub. L. 108–92, § 1(b)117 Stat. 1160Pub. L. 108–176, title II, § 226(b)(2)(A)117 Stat. 2530Pub. L. 110–161, div. E, title V, § 535(b)(4)121 Stat. 2076Pub. L. 111–84, div. A, title XIX123 Stat. 2615Pub. L. 112–96, title V, § 5001(b)126 Stat. 199Pub. L. 113–67, div. A, title IV, § 401(b)127 Stat. 1184Pub. L. 115–352132 Stat. 5067(Added , , ; amended , , ; , , ; , (e)(2), , ; , , ; , , ; , , ; , , ; , , ; , , ; , , , 1356A–52; , , , 2762A–87; , (B), , , 1244; , , ; , , ; , , ; , , ; , §§ 1901(b), 1904(a), (b)(2), (3)(A), , , 2616; , (c)(2)(A), , ; , , ; , §§ 2(b), 3(b), , , 5068.)
Editorial Notes
References in Text
section 3101(a) of Title 26Section 3101(a) of the Internal Revenue Code of 1986, referred to in subsec. (a)(2)(B), is classified to , Internal Revenue Code.
Pub. L. 88–45278 Stat. 508Pub. L. 88–452Pub. L. 89–794, title VIII, § 80180 Stat. 1472Pub. L. 90–222, title I, § 11081 Stat. 722Pub. L. 93–113, title VI, § 60387 Stat. 417Pub. L. 88–452Pub. L. 90–222, § 110Pub. L. 93–113, § 603The Economic Opportunity Act of 1964, referred to in subsec. (f)(1), is , , . Title VIII of the Act probably means title VIII of as added by , , , and generally revised and amended by , , , 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 , , . Part A of title VIII of the Act is part A of title VIII of as added by , which was classified generally to part A (§ 2992 et seq.) of subchapter VIII of chapter 34 of Title 42, prior to its repeal by . See sections 4951 et seq. and 5055 of Title 42. For complete classification of this Act to the Code, see Tables.
Pub. L. 93–11387 Stat. 394Pub. L. 111–13, title II, § 2121123 Stat. 1584section 4950 of Title 42The Domestic Volunteer Service Act of 1973, referred to in subsec. (f)(1), is , , . 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 , , . For complete classification of this Act to the Code, see Short Title note set out under and Tables.
Pub. L. 87–29375 Stat. 612section 2501 of Title 22The Peace Corps Act, referred to in subsec. (f)(1), is , , , 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 and Tables.
Amendments
Pub. L. 115–352, § 2(b)2018—Subsec. (e)(7). , added par. (7).
Pub. L. 115–352, § 3(b)Subsec. (f)(5). , added par. (5).
Pub. L. 113–67, § 401(b)(1)2013—Subsec. (a)(3)(A). , inserted “or further revised annuity employees” after “revised annuity employees”.
Pub. L. 113–67, § 401(b)(2)Subsec. (a)(3)(C). , added subpar. (C).
Pub. L. 112–96, § 5001(b)2012—Subsec. (a)(3). , 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).
Pub. L. 112–96, § 5001(c)(2)(A)lSubsec. (d)(2). , substituted “section 8415(m)” for “section 8415()”.
Pub. L. 111–84, § 1904(b)(3)(A)2009—, amended section catchline generally, inserting “; deposits” after “service”.
Pub. L. 111–84, § 1904(b)(2)Subsec. (c). , inserted at end “Deposits made by an employee, Member, or survivor also shall be credited to the Fund.”
Pub. L. 111–84, § 1901(b)lSubsec. (d)(2). , substituted “paragraph (1) or (2) of section 8415()” for “section 8415(k)”.
Pub. L. 111–84, § 1904(a)Subsec. (i). , added subsec. (i).
Pub. L. 110–1612007—Subsec. (a)(3). inserted table for customs and border protection officer.
Pub. L. 108–176Pub. L. 108–922003—Subsec. (d)(2). , which directed the substitution of “8415(j)” for “8415(i)”, could not be executed because “8415(i)” did not appear subsequent to amendment by . See below.
Pub. L. 108–92 substituted “8415(k)” for “8415(i)”.
Pub. L. 107–1352002—Subsec. (d). designated existing provisions as par. (1) and added par. (2).
Pub. L. 107–107, § 1132(b)(2)(B)2001—, substituted “other service” for “military service” in section catchline.
Pub. L. 107–107, § 1132(b)(2)(A)Subsec. (h). , added subsec. (h).
Pub. L. 106–5532000—Subsec. (a)(3). 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.
Pub. L. 106–346, § 101(a) [title V, § 505(b)(2)]Subsec. (e)(6). , 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: “, through , shall be 3.5 percent.”
Pub. L. 106–346, § 101(a) [title V, § 505(b)(3)]Subsec. (f)(4). , 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: “, through , shall be 3.5 percent.”
Pub. L. 106–651999—Subsec. (a)(3). , in table for nuclear materials courier, substituted “” for “the day before the date of the enactment of the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999” and “” for “The date of the enactment of the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999”.
Pub. L. 105–2611998—Subsec. (a)(3). inserted table for nuclear materials courier.
Pub. L. 105–33, § 7001(b)(1)(A)1997—Subsec. (a)(2), (3). , 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) 7½ percent, minus
“(ii) the same percentage as would apply in the case of an employee under subparagraph (A)(ii).”
Pub. L. 105–33, § 7001(b)(1)(B)(i)Subsec. (e)(1)(A). , inserted “and subject to paragraph (6),” after “Except as provided in subparagraph (B),”.
Pub. L. 105–33, § 7001(b)(1)(B)(ii)Subsec. (e)(6). , added par. (6).
Pub. L. 105–33, § 7001(b)(1)(C)(i)Subsec. (f)(1). , inserted at end “This paragraph shall be subject to paragraph (4).”
Pub. L. 105–33, § 7001(b)(1)(C)(ii)Subsec. (f)(4). , added par. (4).
Pub. L. 105–61Subsec. (g). added subsec. (g).
Pub. L. 104–3161996—Subsec. (c). substituted “Secretary of the Treasury” for “Comptroller General of the United States”.
Pub. L. 104–186Subsec. (e)(1)(A), (3). substituted “Chief Administrative Officer” for “Clerk”.
Pub. L. 103–353, § 5(e)(2)1994—Subsec. (a)(2)(A)(ii). , substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Pub. L. 103–353, § 5(d)(1)Subsec. (e)(1). , designated existing provisions as subpar. (A) and substituted “Except as provided in subparagraph (B), each employee” for “Each employee” and added subpar. (B).
Pub. L. 103–353, § 5(d)(2)Subsec. (e)(2)(B). , inserted before comma at end “following the period of military service for which such deposit is due”.
Pub. L. 103–821993—Subsec. (f). added subsec. (f).
Pub. L. 100–2381988—Subsec. (e)(5). added par. (5).
Statutory Notes and Related Subsidiaries
Effective Date of 2009 Amendment
section 1901(b) of Pub. L. 111–84section 1901(c) of Pub. L. 111–84section 8415 of this titleAmendment by applicable with respect to any annuity, entitlement to which is based on a death or other separation from service occurring on or after , see , set out as a note under .
Effective Date of 2007 Amendment; Transition Rules
Pub. L. 110–161section 535(e) of Pub. L. 110–161section 3307 of this titleAmendment by effective on the later of , or the first day of the first pay period beginning at least 6 months after , with transition rules and rights of election, see , set out as a note under .
Effective Date of 2003 Amendments
Pub. L. 108–176section 226(c) of Pub. L. 108–176section 8401 of this titleAmendment by effective on 60th day after , 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 , set out as a note under .
Pub. L. 108–92section 2 of Pub. L. 108–92section 8415 of this titleAmendment by applicable with respect to any annuity entitlement which is based on a separation from service occurring on or after , see , set out as a note under .
Effective Date of 2002 Amendment
Pub. L. 107–135section 122(c) of Pub. L. 107–135section 8415 of this titleAmendment by effective 60 days after , and applicable to individuals who separate from service on or after that effective date, see , set out as a note under .
Effective Date of 2001 Amendment
Pub. L. 107–107section 1132(c) of Pub. L. 107–107section 8332 of this titleAmendment by applicable only to separations from service as an employee of the United States on or after , see , set out as a note under .
Effective Date of 2000 Amendments
Pub. L. 106–553Pub. L. 106–553section 8331 of this titleAmendment by effective on the first day of the first applicable pay period that begins on , and applicable only to an individual who is employed as a member of the Supreme Court Police after , see section 1(a)(2) [title III, § 308(i), (j)] of , set out in a Supreme Court Police Retirement note under .
Pub. L. 106–346Pub. L. 106–346section 8334 of this titleAmendment by effective upon the close of calendar year 2000 and applicable thereafter, see section 101(a) [title V, § 505(i)] of , set out as a note under .
Effective Date of 1998 Amendment
Pub. L. 105–261Pub. L. 105–261section 8331 of this titleAmendment by effective at the beginning of the first pay period that begins after , 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 , see section 3154(m), (n) of , set out as a note under .
Effective Date of 1997 Amendments
Pub. L. 105–61section 516(b) of Pub. L. 105–61section 8334 of this titleAmendment by applicable to any annuity commencing before, on, or after , and effective with regard to any payment made after the first month following , see , set out as a note under .
Pub. L. 105–33section 7001(f) of Pub. L. 105–33section 8334 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1994 Amendment
Pub. L. 103–353section 8 of Pub. L. 103–353section 4301 of Title 38Amendment by effective with respect to reemployments initiated on or after the first day after the 60-day period beginning , with transition rules, see , set out as an Effective Date note under , Veterans’ Benefits.
Effective Date of 1993 Amendment
Pub. L. 103–82Pub. L. 103–82section 8332 of this titlesection 4951 of Title 42Amendment by effective , and applicable with respect to any individual entitled to an annuity on the basis of a separation from service occurring before, on, or after , subject to rule relating to annuities based on earlier separations, see sections 371(c) and 392 of , set out as notes under and , The Public Health and Welfare, respectively.
Authorization of Payments
section 3(b) of Pub. L. 115–352section 3(c) of Pub. L. 115–352section 8334 of this titlePayments from the Office of Personnel Management authorized by , which amended this section, to be paid from the Civil Service Retirement and Disability Fund, see , set out as a note under .
No Reduction in Agency Contributions
Pub. L. 105–261, div. C, title XXXI, § 3154(i)(2)112 Stat. 2256
Pub. L. 105–33, title VII, § 7001(b)(2)111 Stat. 658