Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Due 

 

 

Barred yrs 

 

 

 

1995

1996 

 

55000

58000 

55000

58000 

3410

3596 

Retirement

Contributions 

440

464 

Contribution

Rate 

0.80%

0.80% 

 1997 60000 60000 3720 480 0.80% 

 1998 63000 63000 3906 504 0.80% 

 Subtotal 14632 1888 

 

Non-Barred 

yrs 

 

1999

2000 

65000

68000 

65000

68000 

4030 

4216 

683

816 

1.05%

1.20% 

 2001 70000 70000 4340 560 0.80% 

 2002 72000 72000 4464 576 0.80% 

 Subtotal 17050 2635 

 

ATTACHMENT 2 

EXAMPLES OF DISTRIBUTION OF MONIES BETWEEN RETIREMENT AND 

SOCIAL SECURITY 

CSRS should be CSRS Offset
 

Social Security taxes and retirement contributions actually withheld
 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Paid 

Retirement 

Contributions 

Contribution 

Rate 

Barred yrs 1995 55000 0 0 3850 7.00% 

1996 58000 0 0 4060 7.00% 

1997 60000 0 0 4200 7.00% 

1998 63000 0 0 4410 7.00% 

Subtotal 0 16520 

Non-Barred 

yrs 1999 65000 0 0 4713 7.25% 

2000 68000 0 0 5032 7.40% 

2001 70000 0 0 4900 7.00% 

2002 72000 0 0 5040 7.00% 

Subtotal 0 19685 

Social Security taxes and retirement contributions that should be 

withheld 

Civil Service 

Retirement 

System 

Federal Employees’ 

Group Life 

Insurance Program 

Federal Employees 

Health Benefits 

Program 

Federal Employees 

Retirement 

System 

Long Term 

Care Insurance 

Program 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

Calculations 

Barred years 

Retirement contributions during barred years 16520

 Social Security taxes due 14632

 Retirement contributions due 1888 

Non-Barred years 

Retirement contributions during non-barred years 19685

 Social Security taxes due 17050

 Retirement contributions due 2635 

CSRS should be CSRS Offset 

Barred years. The agency should back out the employee retirement contributions and resubmit 

the correct employee CSRS-Offset contributions and social security taxes to OPM. The 

employee will get full social security credit for those years. No adjustment of agency retirement 

contributions is required. 

Non-barred years. The agency should back out the employee retirement contributions and 

resubmit the correct CSRS-Offset contributions to OPM. No adjustment of agency retirement 

contributions is required. Agency should submit both employer and employee social security 

taxes to IRS. The employee will get full social security credit for those years. 

2 
 

 CSRS Offset should be CSRS 

 Social Security taxes and retirement contributions actually withheld 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Paid 

 Retirement

Contributions

Contribution

 Rate

Barred yrs 1995 55000 55000 3410 440 0.80% 

 1996 58000 58000 3596 464 0.80% 

 1997 60000 60000 3720 480 0.80% 

 1998 63000 63000 3906 504 0.80% 

 Subtotal 14632 1888 

 

Non-Barred 

yrs 

 

1999

2000 

65000

68000 

65000

68000 

4030

4216 

683

816 

1.05%

1.20% 

 2001 70000 70000 4340 560 0.80% 

 2002 72000 72000 4464 576 0.80% 

 Subtotal 17050 2635 

 

 

 

 

Non-Barred 

yrs 

 

1999

2000 

65000

68000 

0 

0 

0 

0 

4713 

5032 

7.25% 

7.40% 

 2001 70000 0 0 4900 7.00% 

 2002 72000 0 0 5040 7.00% 

 Subtotal 0 19685 

 

 

 

 

 

 

 

 

Social Security taxes and retirement contributions that should be 

withheld 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Due 

 Retirement

Contributions

Contribution

 Rate

Barred yrs 1995 55000 55000 0 3850 7.00% 

 1996 58000 58000 0 4060 7.00% 

 1997 60000 60000 0 4200 7.00% 

 1998 63000 63000 0 4410 7.00% 

 Subtotal 16520 

Calculations 

Barred years 

Retirement contributions during barred years 1888

 Social Security taxes during barred years 14632

 Social Security taxes due 0

 Retirement contributions due 16520 

3 
 

 

 

 

 

 

 

Non-Barred years 

Retirement contributions during non-barred years 2635

Social Security taxes recovered 17050

 Retirement contributions due 19685 

CSRS Offset should be CSRS 

Barred years. The agency may not recover the social security taxes paid during the barred years. 

The employee retains the full social security credit for those years. The agency is responsible for 

any difference between the employee retirement contributions withheld and the full CSRS 

contribution. No adjustment of agency retirement contributions is required. 

Non-barred years. The agency may recover the social security taxes paid during the non-barred 

years. The employee does not get social security credit for those years. The agency is 

responsible for any difference between the employee retirement contributions withheld and the 

full CSRS contribution. No adjustment of agency retirement contributions is required. 

4 
 

 

 

 

 

 

 

 

 

 

 

Non-Barred 

yrs 

 

1999

2000 

65000

68000 

65000 

68000 

4030

4216 

0

0 

0.00%

0.00% 

 2001 70000 70000 4340 0 0.00% 

 2002 72000 72000 4464 0 0.00% 

 Subtotal 17050 0 

 

 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Due 

 

 

Barred yrs 

 

 

 

1995 

1996 

 

55000 

58000 

55000 

58000 

0 

0 

Retirement

Contributions

3850 

4060 

Contribution 

Rate 

7.00% 

7.00% 

 1997 60000 60000 0 4200 7.00% 

 1998 63000 63000 0 4410 7.00% 

 Subtotal 16520 

 

Non-Barred 

yrs 

 

1999

2000 

65000 

68000 

0

0 

0

0 

4713

5032 

7.25%

7.40% 

 2001 70000 0 0 4900 7.00% 

 2002 72000 0 0 5040 7.00% 

 Subtotal 0 19685 

 

 

 

 

 

 

 

 

FICA Only should be CSRS 

Social Security taxes and retirement contributions actually withheld 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Paid 

Retirement

Contributions

Contribution

Rate 

Barred yrs 1995 55000 55000 3410 0 0.00%

1996 58000 58000 3596 0 0.00% 

1997 60000 60000 3720 0 0.00% 

1998 63000 63000 3906 0 0.00% 

Subtotal 14632 0 

Social Security taxes and retirement contributions that should be 

withheld 

Calculations 

Barred years 

Retirement contributions during barred years 0

 Social Security taxes during barred years 14632

 Social Security taxes due 0

 Retirement contributions due 16520 

5 
 

 

 

 

 

 

Non-Barred years 

Retirement contributions during non-barred years 0

 Social Security taxes recovered 17050

 Retirement contributions due 19685 

FICA only should be CSRS 

Barred years. The agency may not recover the social security taxes paid during the barred years. 

The employee retains the full social security credit for those years. The agency is responsible 

both the employee and employer CSRS retirement contributions. 

Non-barred years. The agency may recover the social security taxes paid during the non-barred 

years. The employee does not get social security credit for those years. The agency is 

responsible both the employee and employer CSRS retirement contributions. 

6 
 

 

 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Paid 

 

 

Barred yrs 

 

 

 

1995 

1996 

 

55000 

58000 

55000 

58000 

3410 

3596 

Retirement

Contributions

0 

0 

Contribution

Rate 

0.00% 

0.00% 

 1997 60000 60000 3720 0 0.00% 

 1998 63000 63000 3906 0 0.00% 

 Subtotal 14632 0 

 

Non-Barred 

yrs 

 

1999 

2000 

65000 

68000 

65000 

68000 

4030 

4216 

0 

0 

0.00% 

0.00% 

 2001 70000 70000 4340 0 0.00% 

 2002 72000 72000 4464 0 0.00% 

 Subtotal 17050 0 

 

 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Due 

 Retirement 

Contributions

Contribution

 Rate 

Barred yrs 1995 55000 55000 3410 440 0.80%

 1996 58000 58000 3596 464 0.80% 

 1997 60000 60000 3720 480 0.80% 

 1998 63000 63000 3906 504 0.80% 

 Subtotal 14632 1888 

 

Non-Barred 

yrs 1999 65000 65000 4030 683 1.05% 

 2000 68000 68000 4216 816 1.20% 

 2001 70000 70000 4340 560 0.80% 

 2002 72000 72000 4464 576 0.80% 

 Subtotal 17050 2635 

 

 

 

 

 

 

 

 

FICA Only should be CSRS-Offset 

Social Security taxes and retirement contributions actually withheld 

Social Security taxes and retirement contributions that should be 

withheld 

Calculations 

Barred years 

Retirement contributions during barred years 0

Social Security taxes during barred years 14632

Social Security taxes due 14632

 Retirement contributions due 1888 

7 
 

 

 

 

 

 

 

Non-Barred years 

Retirement contributions during non-barred years 0 

Social Security taxes during non-barred years 17050

Social Security taxes due 17050

 Retirement contributions due 2635 

FICA only should be CSRS-Offset 

Barred years. No adjustment to social security is necessary. The agency is responsible both the 

employee and employer CSRS-Offset retirement contributions. 

Non-Barred years. No adjustment to social security is necessary. . The agency is responsible 

both the employee and employer CSRS-Offset retirement contributions. 

8 
 

 

 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Paid 

 

 

Barred yrs 

 

 

 

1995

1996 

 

55000

58000 

55000

58000 

3410

3596 

Retirement 

Contributions

0

0 

Contribution 

Rate 

0.00%

0.00% 

 1997 60000 60000 3720 0 0.00% 

 1998 63000 63000 3906 0 0.00% 

 Subtotal 14632 0 

 

Non-Barred 

yrs 

 

1999 

2000 

65000 

68000 

65000 

68000 

4030 

4216 

0 

0 

0.00% 

0.00% 

 2001 70000 70000 4340 0 0.00% 

 2002 72000 72000 4464 0 0.00% 

 Subtotal 17050 0 

 

 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Due 

 Retirement

Contributions

Contribution

 Rate

Barred yrs 1995 55000 55000 3410 440 0.80%

 1996 58000 58000 3596 464 0.80% 

 1997 60000 60000 3720 480 0.80% 

 1998 63000 63000 3906 504 0.80% 

 Subtotal 14632 1888 

 

Non-Barred 

yrs 1999 65000 65000 4030 683 1.05%

 2000 68000 68000 4216 816 1.20% 

 2001 70000 70000 4340 560 0.80% 

 2002 72000 72000 4464 576 0.80% 

 Subtotal 17050 2635 

 

 

 

 

 

 

 

 

FICA Only should be FERS 

Social Security taxes and retirement contributions actually withheld 

Social Security taxes and retirement contributions that should be 

withheld 

Calculations 

Barred years 

Retirement contributions during barred years 0

 Social Security taxes during barred years 14632

 Social Security taxes due 14632

 Retirement contributions due 1888 

9 
 

 

 

 

 

 

 

 

Non-Barred years 

Retirement contributions during non-barred years 0 

Social Security taxes during non-barred years 17050

 Social Security taxes due 17050

 Retirement contributions due 2635 

FICA only should be FERS 

Barred years. No adjustment to social security is necessary. The agency is responsible both the 

employee and employer FERS retirement contributions. 

Non-Barred years. No adjustment to social security is necessary. The agency is responsible both 

the employee and employer FERS retirement contributions. 

10