§ 831.1002 Definitions

5 CFR 831.1002 (definition of "Contribution and benefit base")Contribution and benefit base means the contribution and benefit base in effect with respect to the tax year involved, as determined under section 230 of the Social Security Act (42 U.S.C. 430).

5 CFR 831.1002 (definition of "CSRS")CSRS means the Civil Service Retirement System established under subchapter III of chapter 83 of title 5, United States Code.

5 CFR 831.1002 (definition of "Employee")Employee means an employee subject to CSRS.

5 CFR 831.1002 (definition of "Federal service")Federal service means service covered under CSRS and subject to the OASDI tax by operation of section 101 of Public Law 98-21 (42 U.S.C. 410(a)). Federal service does not include—

5 CFR 831.1002 (definition of "Federal service", paragraph (1))(1) Service performed before January 1, 1984;

5 CFR 831.1002 (definition of "Federal service", paragraph (2))(2) Service subject to the OASDI tax only (that is, no simultaneous CSRS deductions), except in the case of an employee or Member who elected not to have any CSRS deductions withheld from salary pursuant to section 208(a)(1)(A) of Public Law 98-168, 97 Stat. 1111, or section 2206(b) of Public Law 98-369, 98 Stat. 1059, (relating to certain senior officials; and

5 CFR 831.1002 (definition of "Federal service", paragraph (3))(3) Service subject to the full rate of CSRS deductions (7, 7 1/2, or 8 percent) and the OASDI tax, pursuant to an election under section 208(a)(1)(B) of Public Law 98-168, 97 Stat. 1111, except in the case of an employee or Member who elects to become subject to this subpart under section 301(b) of Public Law 99-335, 100 Stat. 599.

5 CFR 831.1002 (definition of "Federal wages")Federal wages means basic pay, as defined under 5 U.S.C. 8331(4), of an employee or Member performing Federal service.

5 CFR 831.1002 (definition of "Member")Member means a Member of Congress as defined by 5 U.S.C. 8331(2).

5 CFR 831.1002 (definition of "OASDI tax")OASDI tax means, with respect to Federal wages, the Old Age, Survivors, and Disability Insurance tax imposed under section 3101(a) of the Internal Revenue Code of 1986 (31 U.S.C. 3101(a)).