# 5 C.F.R. § 842.805 (2026): Withholding and contributions > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_805 ## Section - **Citation:** 5 C.F.R. § 842.805 (2026) - **Heading:** Withholding and contributions - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 5 CFR: Administrative Personnel / Chapter I: OFFICE OF PERSONNEL MANAGEMENT / Part 842: FEDERAL EMPLOYEES RETIREMENT SYSTEM—BASIC ANNUITY / Subpart H: Law Enforcement Officers, Firefighters, and Air Traffic Controllers / § 842.805: § 842.805 Withholding and contributions. ## Text (a) During service covered under the conditions established by § 842.803 (a), (b), or (c), the employing agency will deduct and withhold from the employee's base pay the amounts required under 5 U.S.C. 8422(a)(2)(B) and submit that amount to OPM in accordance with payroll office instructions issued by OPM. (b) During service described in paragraph (a) of this section, the employing agency must submit to OPM the Government contributions required under 5 U.S.C. 8423(a)(1)(B) in accordance with payroll office instructions issued by OPM. (c) If the correct withholdings and/or Government contributions are not timely submitted to OPM for any reason whatsover, including cases in which it is finally determined that past service of a current or former employee was subject to the higher deduction and Government contribution rates, the employing agency must correct the error by submitting the correct amounts (including both employee and agency shares) to OPM as soon as possible. Even if the agency waives collection of the overpayment of pay under any waiver authority that may be available for this purpose, such as 5 U.S.C. 5584, or otherwise fails to collect the debt, the correct amount must still be submitted to OPM as soon as possible. (d) Upon proper application from an employee, former employee or eligible survivor of a former employee, an employing agency or former employing agency will pay a refund or erroneous additional withholdings for service that is found not to have been covered service. If an individual has paid to OPM a deposit or redeposit, including the additional amount required for covered service, and the deposit is later determined to be erroneous because the service was not covered service, OPM will pay the refund, upon proper application, to the individual, without interest. or erroneous additional withholdings for service that is found not to have been covered service. If an individual has paid to OPM a deposit or redeposit, including the additional amount required for covered service, and the deposit is later determined to be erroneous because the service was not covered service, OPM will pay the refund, upon proper application, to the individual, without interest. (e) The additional employee withholding and agency contributions for covered service properly made are not separately refundable, even in the event that the employee or his or her survivor does not qualify for a special annuity computation under 5 U.S.C. 8415(d). (f) While an employee who does not hold a rigorous, secondary, or air traffic controller position is detailed or temporarily promoted to such a position, the additional withholdings and agency contributions will not be made. (g) While an employee who holds a rigorous, secondary, or air traffic controller position is detailed or temporarily promoted to a position that is not a rigorous, secondary, or air traffic controller position, the additional withholdings and agency contributions will continue to be made. [52 FR 2069, Jan. 16, 1987, as amended at 57 FR 32690, July 23, 1992; 60 FR 3340, Jan. 17, 1995] ## Nearby sections - [5 C.F.R. § 842.801 (2026) § 842.801 Applicability and purpose.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_801.md) - [5 C.F.R. § 842.802 (2026) § 842.802 Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_802.md) - [5 C.F.R. § 842.803 (2026) § 842.803 Conditions for coverage.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_803.md) - [5 C.F.R. § 842.804 (2026) § 842.804 Evidence.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_804.md) - [5 C.F.R. § 842.805 (2026) § 842.805 Withholding and contributions.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_805.md) - [5 C.F.R. § 842.806 (2026) § 842.806 Mandatory separation.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_806.md) - [5 C.F.R. § 842.807 (2026) § 842.807 Review of decisions.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_807.md) - [5 C.F.R. § 842.808 (2026) § 842.808 Oversight of coverage determinations.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_808.md) - [5 C.F.R. § 842.809 (2026) § 842.809 Transitional provisions.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_809.md) - [5 C.F.R. § 842.810 (2026) § 842.810 Elections to be deemed a law enforcement officer for retirement purposes by certain police officers employed by the Metropolitan Washington Airports Authority (MWAA).](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_810.md) - [5 C.F.R. § 842.811 (2026) § 842.811 Deposits for second-level supervisory air traffic controller service performed before February 10, 2004.](https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_811.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T5_P842_S842_805. 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