Deductions, contributions, and deposits

Percentage of basic pay Service period Employee 2½ August 1, 1920, to June 30, 1926. 3½ July 1, 1926, to June 30, 1942. 5 July 1, 1942, to June 30, 1948. 6 July 1, 1948, to October 31, 1956. 6½ November 1, 1956, to December 31, 1969. 7 January 1, 1970, to December 31, 1998. 7.25 January 1, 1999, to December 31, 1999. 7.4 January 1, 2000, to December 31, 2000. 7 After December 31, 2000. Member or employee for Congressional employee service 2½ 3½ 5 6 August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. July 1, 1942, to June 30, 1948. July 1, 1948, to October 31, 1956. 6½ November 1, 1956, to December 31, 1969. 7.5 January 1, 1970, to December 31, 1998. 7.75 January 1, 1999, to December 31, 1999. 7.9 January 1, 2000, to December 31, 2000. 7.5 After December 31, 2000. Member for Member service 2½ 3½ August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. 5 July 1, 1942, to August 1, 1946. 6 August 2, 1946, to October 31, 1956. 7½ November 1, 1956, to December 31, 1969. 8 January 1, 1970, to December 31, 1998. 8.25 January 1, 1999, to December 31, 1999. 8.4 January 1, 2000, to December 31, 2000. 8.5 January 1, 2001, to December 31, 2002. 8 After December 31, 2002. Law enforcement officer for law enforcement service, member of the Supreme Court Police for Supreme Court Police service, and firefighter for firefighter service 2½ 3½ 5 6 6½ 7 August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. July 1, 1942, to June 30, 1948. July 1, 1948, to October 31, 1956. November 1, 1956, to December 31, 1969. January 1, 1970, to December 31, 1974. 7.5 January 1, 1975, to December 31, 1998. 7.75 January 1, 1999, to December 31, 1999. 7.9 January 1, 2000, to December 31, 2000. 7.5 After December 31, 2000. Bankruptcy judge 2½ 3½ August 1, 1920, to June 30, 1926. July 3, 1926, to June 30, 1942. 5 July 1, 1942, to June 30, 1948. 6 July 1, 1948, to October 31, 1956. 6½ November 1, 1956, to December 31, 1969. 7 January 1, 1970, to December 31, 1983. 8 January 1, 1984, to December 31, 1998. 8.25 January 1, 1999, to December 31, 1999. 8.4 January 1, 2000, to December 31, 2000. 8 After December 31, 2000. Judge of the United States Court of Appeals for the Armed Forces for service as a judge of that court 6 6½ 7 May 5, 1950, to October 31, 1956. November 1, 1956, to December 31, 1969. January 1, 1970, to (but not including) the date of the enactment of the Department of Defense Authorization Act, 1984. 8 The date of enactment of the Department of Defense Authorization Act, 1984, to December 31, 1998. 8.25 January 1, 1999, to December 31, 1999. 8.4 January 1, 2000, to December 31, 2000. 8 After December 31, 2000. United States magistrate judge 2½ 3½ August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. 5 July 1, 1942, to June 30, 1948. 6 July 1, 1948, to October 31, 1956. 6½ November 1, 1956, to December 31, 1969. 7 January 1, 1970, to September 30, 1987. 8 October 1, 1987, to December 31, 1998. 8.25 January 1, 1999, to December 31, 1999. 8.4 January 1, 2000, to December 31, 2000. 8 After December 31, 2000. Court of Federal Claims Judge 2½ 3½ August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. 5 July 1, 1942, to June 30, 1948. 6 July 1, 1948, to October 31, 1956. 6½ November 1, 1956, to December 31, 1969. 7 January 1, 1970, to September 30, 1988. 8 October 1, 1988, to December 31, 1998. 8.25 January 1, 1999, to December 31, 1999. 8.4 January 1, 2000, to December 31, 2000. 8 After December 31, 2000. Member of the Capitol Police 2.5 3.5 August 1, 1920, to June 30, 1926. July 1, 1926, to June 30, 1942. 5 July 1, 1942, to June 30, 1948. 6 July 1, 1948, to October 31, 1956. 6.5 November 1, 1956, to December 31, 1969. 7.5 January 1, 1970, to December 31, 1998. 7.75 January 1, 1999, to December 31, 1999. 7.9 January 1, 2000, to December 31, 2000. 7.5 After December 31, 2000. Nuclear materials courier 7 October 1, 1977 to October 16, 1998. 7.5 October 17, 1998 to December 31, 1998. 7.75 January 1, 1999 to December 31, 1999. 7.9 January 1, 2000 to December 31, 2000. 7.5 After December 31, 2000. Customs and border protection officer 7.5 After June 29, 2008. Notwithstanding the preceding provisions of this subsection and any provision of section 206(b)(3) of the Federal Employees’ Retirement Contribution Temporary Adjustment Act of 1983, the percentage of basic pay required under this subsection in the case of an individual described in section 8402(b)(2) shall, with respect to any covered service (as defined by section 203(a)(3) of such Act) performed by such individual after December 31, 1983, and before January 1, 1987, be equal to 1.3 percent, and, with respect to any such service performed after December 31, 1986, be equal to the amount that would have been deducted from the employee’s basic pay under subsection (k) of this section if the employee’s pay had been subject to that subsection during such period. This paragraph applies with respect to any employee or Member who— Deposit may not be required for— Any deposit made under paragraph (1) of this subsection more than two years after the later of— Effective with respect to pay periods beginning after December 31, 1986, in administering this section in the case of an individual described in section 8402(b)(2) of this title— With respect to Federal wages of an employee or Member (or that portion thereof) not exceeding the contribution and benefit base during the calendar year involved, the appropriate amount to be deducted and withheld under this subsection is the amount by which— For purposes of this paragraph— In administering paragraphs (1) through (3)— the term “an individual described in section 8402(b)(2) of this title” shall be considered to include any individual— Any deposit made under paragraph (1) more than 2 years after the later of—