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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 5Chapter IPart 839Subpart I - Subpart I—Social Security Taxes
§ 839.901 - When will my employer begin withholding Social Security taxes if I was erroneously in CSRS during my qualifying retirement coverage error and my corrected coverage will now require me to pay Social Security taxes?
§ 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes?
§ 839.903 - What happens to the Social Security taxes I erroneously paid when my employer corrects my retirement coverage to CSRS?
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