INSTRUCTIONS FOR ATTACHMENT 2-A THROUGH 2-D 

Attachment 2-A through 2-D are examples of the distribution of money from the 

Retirement Fund and Social Security. You are responsible for accurately computing the 

amounts of retirement contributions and Social Security taxes. You can use these as a 

guide for completing one for each employee. Each employee should be given a 

breakdown of his/her employee contributions (both Social Security and the Civil Service 

Retirement System (CSRS) or the Federal Employees Retirement System (FERS) during 

the barred years and the non-barred years. Give the employee an explanation of any 

differences in money (refund of retirement contributions, employee owes additional 

Social Security taxes, etc.).
ATTACHMENT 2-A 

EXAMPLES OF DISTRIBUTION OF EMPLOYEE CONTRIBUTIONS 

BETWEEN RETIREMENT AND SOCIAL SECURITY 

(This worksheet is for the employee to understand what has happened with his/her 

money.) 

CSRS should be CSRS Offset/FERS 

Social Security taxes and retirement contributions actually withheld

 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Paid 

Retirement 

Contributions 

Contribution 

Rate 

1996 55000 0 0 3850 7.00%

1997 58000 0 0 4060 7.00%

1998 60000 0 0 4200 7.00%

1999 63000 0 0 4568 7.25%

2000 65000 0 0 4810 7.40%

Barred yrs

Subtotal 0 21488 

 

2001 68000 0 0 4760 7.00%

2002 70000 0 0 4900 7.00%

2003 72000 0 0 5040 7.00%

2004 75000 0 0 5250 7.00%

Non-Barred 

yrs

 

 

 Subtotal 0 19950 
Social Security taxes and retirement contributions that should be withheld 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Due 

Retirement 

Contributions 

Contribution 

Rate

1996 55000 55000 3410 440 0.80%

1997 58000 58000 3596 464 0.80%

1998 60000 60000 3720 480 0.80%

1999 63000 63000 3906 662 1.05%

2000 65000 65000 4030 780 1.20%

Barred yrs

 

 

 

 

Subtotal 18662 2826 

 

2001 68000 68000 4216 544 0.80%

2002 70000 70000 4340 560 0.80%

2003 72000 72000 4464 576 0.80%

2004 75000 75000 4650 600 0.80%

Non-Barred 

yrs

 

 

 Subtotal 17670 2280 

Calculations

Barred years 

Retirement contributions during barred years 21488

 Social Security taxes due 18662

 Retirement contributions due 2826

 

Non-Barred years 

Retirement contributions during non-barred years 19950

 Social Security taxes due 17670

 Retirement contributions due 2280

CSRS should be CSRS Offset/FERS

Barred years vs. Non-barred years. The Internal Revenue Service has a retroactive tax 

adjustment statute of limitations for correcting Social Security tax payments (OASDI). 

This limitation is 3 years after that year’s filing date. For example, if the coverage error 

occurred in year 2001, the filing deadline for tax year 2001 was April 15, 2002. Three 

years from April 15, 2002 is April 15, 2005. Tax adjustments can be made to these years. 

Years beyond this limit are known as barred years. Because of this limitation, employees 

who have government service during this time will receive full credit for that service. 
Attachment 2-B 

FERS should be CSRS 

Social Security taxes and retirement contributions actually withheld 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Paid 

Retirement 

Contributions 

Contribution 

Rate 

1996 55000 55000 3410 440 0.80%

1997 58000 58000 3596 464 0.80%

1998 60000 60000 3720 480 0.80%

1999 63000 63000 3906 662 1.05%

2000 65000 65000 4030 780 1.20%

Barred yrs

 

 

 

 

Subtotal 18662 2826 

 

2001 68000 68000 4216 544 0.80%

2002 70000 70000 4340 560 0.80%

2003 72000 72000 4464 576 0.80%

2004 75000 75000 4650 600 0.80%

Non-Barred 

yrs

 

 

 

 Subtotal 17670 2280 
Social Security taxes and retirement contributions that should be withheld 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Due 

Retirement 

Contributions 

Contribution 

Rate 

1996 55000 55000 0 3850 7.00%

1997 58000 58000 0 4060 7.00%

1998 60000 60000 0 4200 7.00%

1999 63000 63000 0 4568 7.25%

2000 65000 0 0 4810 7.40%

Barred yrs

 

 

 

 

Subtotal 21488 

 

2001 68000 0 0 4760 7.00%

2002 70000 0 0 4900 7.00%

2003 72000 0 0 5040 7.00%

2004 75000 0 0 5250 7.00%

Non-Barred yrs

 

 

 

 Subtotal 0 19950 

Calculations

Barred years 

Retirement contributions during barred years 2826

 Social Security taxes during barred years 18662

 Social Security taxes due 0

 Retirement contributions due 21488

 

Non-Barred years 

Retirement contributions during non-barred years 2280

 Social Security taxes recovered 17670

 Retirement contributions due 19950

FERS should be CSRS 

Barred years vs. Non-barred years. The Internal Revenue Service has a retroactive tax 

adjustment statute of limitations for correcting Social Security tax payments (OASDI). 

This limitation is 3 years after that year’s filing date. For example, if the coverage error 

occurred in year 2001, the filing deadline for tax year 2001 was April 15, 2002. Three 

years from April 15, 2002 is April 15, 2005. Tax adjustments can be made to these years. 

Years beyond this limit are known as barred years. Because of this limitation, employees 

who have government service during this time will receive full credit for that service. 

 
Attachment 2-C 

CSRS should be FICA Only 

Social Security taxes and retirement contributions actually withheld 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Paid 

Retirement 

Contributions 

Contribution 

Rate 

1996 55000 55000 0 3850 7.00%

1997 58000 58000 0 4060 7.00%

1998 60000 60000 0 4200 7.00%

1999 63000 63000 0 4568 7.25%

2000 65000 65000 0 4810 7.40%

Barred yrs

 

 

 

 

Subtotal 0 21488 

 

2001 68000 68000 0 4760 7.00%

2002 70000 70000 0 4900 7.00%

2003 72000 72000 0 5040 7.00%

2004 75000 75000 0 5250 7.00%

Non-Barred 

yrs

 

 

 

 Subtotal 0 19950 
Social Security taxes and retirement contributions that should be withheld 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Due 

Retirement 

Contributions 

Contribution 

Rate 

1996 55000 55000 3410 0 0.00%

1997 58000 58000 3596 0 0.00%

1998 60000 60000 3720 0 0.00%

1999 63000 63000 3906 0 0.00%

2000 65000 65000 4030 0 0.00%

Barred yrs

 

 

 

 

Subtotal 18662 0 

 

2001 68000 68000 4216 0 0.00%

2002 70000 70000 4340 0 0.00%

2003 72000 72000 4464 0 0.00%

2004 75000 75000 4650 0 0.00%

Non-Barred 

yrs

 

 

 

 Subtotal 17670 0 

Calculations

Barred years 

Retirement contributions during barred years 21448

 Social Security taxes during barred years 0

 Social Security taxes due 18662

 Retirement Contributions to refund 2826

 

Non-Barred years 

Retirement contributions during non-barred years 19950

 Social Security taxes due 17670

 Retirement contributions to refund 2280

CSRS should be FICA Only

Barred years vs. Non-barred years. The Internal Revenue Service has a retroactive tax 

adjustment statute of limitations for correcting Social Security tax payments (OASDI). 

This limitation is 3 years after that year’s filing date. For example, if the coverage error 

occurred in year 2001, the filing deadline for tax year 2001 was April 15, 2002. Three 

years from April 15, 2002 is April 15, 2005. Tax adjustments can be made to these years. 

Years beyond this limit are known as barred years. Because of this limitation, employees 

who have government service during this time will receive full credit for that service. 
Attachment 2-D 

 CSRS Offset/FERS should be FICA Only 

 Social Security taxes and retirement contributions actually withheld

 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Paid 

Retirement 

Contributions 

Contribution 

Rate 

1996 55000 55000 3410 440 0.80%

1997 58000 58000 3596 464 0.80%

1998 60000 60000 3720 480 0.80%

1999 63000 63000 3906 662 1.05%

2000 65000 65000 4030 780 1.20%

Barred yrs

 

 

 

 

Subtotal 18662 2826 

 

2001 68000 68000 4216 544 0.80%

2002 70000 70000 4340 560 0.80%

2003 72000 72000 4464 576 0.80%

2004 75000 75000 4650 600 0.80%

Non-Barred yrs

 

 

 

 Subtotal 17670 2280 
Social Security taxes and retirement contributions that should be withheld 

 

Base 

Pay 

OASDI 

wages 

Reported 

Social 

Security 

Taxes Due 

Retirement 

Contributions 

Contribution 

Rate 

1996 55000 55000 3410 0 0.00%

1997 58000 58000 3596 0 0.00%

1998 60000 60000 3720 0 0.00%

1999 63000 63000 3906 0 0.00%

2000 65000 65000 4030 0 0.00%

Barred yrs

 

 

 

 

Subtotal 18662 0 

 

2001 68000 68000 4216 0 0.00%

2002 70000 70000 4340 0 0.00%

2003 72000 72000 4464 0 0.00%

2004 75000 75000 4650 0 0.00%

Non-Barred 

yrs

 

 

 

 Subtotal 17670 0 

Calculations

Barred years 

Retirement contributions during barred years 2826

 Social Security taxes during barred years 18662

 Social Security taxes due 0

 Retirement Contributions to refund 2826

 

Non-Barred years 

Retirement contributions during non-barred years 2280

 Social Security taxes during non-barred years 17670

Social Security taxes due 0

Retirement contributions to refund 2280

CSRS Offset/FERS should be FICA Only

Barred years vs. Non-barred years. The Internal Revenue Service has a retroactive tax 

adjustment statute of limitations for correcting Social Security tax payments (OASDI). 

This limitation is 3 years after that year’s filing date. For example, if the coverage error 

occurred in year 2001, the filing deadline for tax year 2001 was April 15, 2002. Three 

years from April 15, 2002 is April 15, 2005. Tax adjustments can be made to these years. 

Years beyond this limit are known as barred years. Because of this limitation, employees 

who have government service during this time will receive full credit for that service.